BHARATH EARTH MOVERS LTD. Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner-assessee has preferred the present petitions by raising the following substantial questions of law:

(2.) We have heard Mr.Thirumalesh, learned Counsel appearing for the petitioner.

(3.) We may record that in order to find out as to whether the act of the petitioner would fall in the category of 'unintentional act or not', the Tribunal at paragraphs-13 to 16 has observed thus: