1968 (7) TMI 54

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.... in Doddaballapur was assessed by the Commercial Tax Officer in respect of the assessment years 1958-59, 1959-60 and 1960-61 and he was called upon to pay the tax determined by those orders of assessment. Muniswamappa preferred appeals from those orders of assessment to the Deputy Commissioner under section 20 of the Mysore Sales Tax Act and asked for a stay of the enforcement of the orders made b....

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....ented against the order made by the Sales Tax Appellate Tribunal, Mr. Katageri appearing for the petitioner contends that the Deputy Commissioner had no competence to insist on the production of a bank guarantee. This argument is maintained on the ground that the insistence on the production of a bank guarantee is authorised only by rule 30-B of the Mysore Sales Tax Rules, which was not in force w....

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....ibed before rule 30-B came into force in November, 1962, and so, it was contended by Mr. Katageri that the Deputy Commissioner had no power to call upon the petitioner to produce security in the form of a bank guarantee, and that he should have accepted the security of his property which was worth a large sum of money. We do not agree. Rule 30-B empowers the Deputy Commissioner to direct the ap....