M L NARASIMHA GUPTA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) 1. The learned Govt, Pleader was directed to take notice re. rule and stay of recovery by the Tahsildar pursuant to Annexure-A was stayed for a period of four weeks. The writ petitions are disposed of after issuing rule and after hearing both sides.

(2.) The grievance of the petitioner in these writ petitions is that no order is made so far on the stay applications filed along with the two appeals on 11-10-88 against the two ex-parte assessment orders for the years 81-82 and 82-83. In the meanwhile, the assessing authority has issued a certificate to the Tahsildar for recoveries, to recover the entire tax in dispute, pursuant to which the Tahsildar has now issued notice of recovery under Rule 112 of the Land Revenue Rules.

(3.) It is the case of the petitioner that immediately after the notice of assessment was served on him, appeals were filed for both the years within time before the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore (2nd respondent) accompanied by applications for stay. The tax disputed in the appeals filed by the petitioner before the second respondent for the two years in question is Rs. 76,843-43 Ps. which is the subject matter before the appellate authority. The petitioner-assessee had to approach this Court in this writ petition on service of notice issued by the third respondent- Tahsildar demanding recovery of the entire tax in dispute and was threatened with coercive and compulsory proceedings by the Tahsildar.