SHA VAJESHANKAR VASUDEV AND CO Vs. ASSISTANT COMMISSIONER OF COMMERCIAL OF COMMERCIAL TAXES ASSESSMENTS

JUDGEMENT

(1.) These appeals are from the common order of Venkataramiah, J., in Writ Petitions Nos. 829 to 831 and 1556 of 1974. The appellants were the petitioners in the writ petitions and for the sake of convenience they will hereinafter be referred to as the assessees.

(2.) In the writ petitions, the assessees had impugned the orders of rectification made under section 25-A of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as "the Act"), read with section 9 of the Central Sales Tax Act, 1956. The assessing authority had issued to the assessees show cause notices which were served on 31st January, 1970. The orders of rectification impugned in Writ Petitions Nos. 829 to 831 of 1974 were passed on 30th January, 1974, and the order of rectification impugned in Writ Petition No. 1556 of 1974 was passed on 23rd February, 1974.

(3.) The only ground on which the orders of rectification were assailed was that they were passed beyond 5 years from the respective dates of the orders sought to be rectified.