K N KRISHNASWAMY Vs. COMMERCIAL TAX OFFICER CHIKMAGALUR

JUDGEMENT

(1.) The petitioner who is a registered dealer under the Mysore Sales Tax Act was found to have omitted to issue bills or cash memorandum as required by sub-section (1) of section 27 of the Act when the Inspector of the department visited his shop at a Shandy at Chikkamagalur on 25th August, 1965. After issuing a notice to him and hearing him, the Commercial Tax Officer, Chikkamagalur, levied on him a composition fee of Rs. 500. The petitioner impugns the levy as illegal and invalid.

(2.) It appears from the records that the levy was more or less a matter of discussion and consent between the petitioner and the Commercial Tax Officer. It is also clear that the action taken by the officer is relatable to section 31 of the Act.

(3.) If that much can be clearly gathered from the record, we fail to see what grievance the petitioner can make in respect of the levy.