K KUNHAMBU Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) IN this batch of Writ Petitions, the petitioners call in question the validity of assessment orders dated 20th October, 1989, passed by the Respondent/commercial Tax Officer, Madikeri and the penalties imposed thereby for assessment years 1976-77, 1977-78, 1978-79 and 1981-82.

(2.) THE petitioner owns a Cardamom Estate also known as

(3.) MR. Bhat, learned Counsel for the petitioner made a two fold submission in support of the Writ Petitions. Firstly he argued that act No. 8/89, by which the proviso extracted earlier had been retrospectively incorporated in the parent Act did not apply or cover cases in which assessments had become time barred as per the legal position prevailing before the incorporation of the said provision. In all such cases argued the learned Counsel the proviso even though added retrospectively would not have the effect of extending the period of limitation for completing the assessment proceedings. In support he placed reliance upon two single Bench decisions of this Court, in 1) M/s. KARNATAKA CONSUMER FEDERATION vs state OF KARNATAKA and ANOTHER, 2) Sri K. KUMHAMBU vs 1. W. P. No. 11517/89 DD: 9. 11. 1993 the ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, mangalore, wherein this Court has taken the view that in the absence of any specific provision in the Act, providing for cases that have already become time barred as per the earlier provisions, the amended provision would not have the effect of extending limitation.