AMARAPPA ARLI Vs. COMMERCIAL TAX OFFICER GANGAVATHI

JUDGEMENT

(1.) Amarappa Arli - the petitioner - was assessed to tax and also levied penalty under the provisions of the Karnataka Sales Tax Act. He paid the tax and made an application to the Government under section 13(2A) for waiving the penalty. He has stated therein that he had financial difficulties and therefore unable to pay the penalty. It is said that the State Government issued an order of stay at the beginning, but later, without notice to him vacated the stay order and also dismissed the application.

(2.) Aggrieved by the action taken, the petitioner has moved this court with an application under article 226. 2. It was urged for the petitioner that the Government ought to have afforded an opportunity of being heard before dismissing his application and, in any event, the Government could not have vacated the stay order without notice to the petitioner.

(3.) Let me now examine the contentions. Section 13(2A) provides :