1973 (7) TMI 68

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....on petition preferred by the State against the order of the learned Judicial Magistrate, First Class, I Court, Gadag, in Misc. No. 124 of 1966. The respondents were assessed to sales tax under the Mysore Sales Tax Act, 1957. For the period from 24th October, 1957, to 11th November, 1958, they were assessed to tax. That assessment was challenged before this court in W.P. No. 1235 of 1962 which was ....

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.... decision of the Full Bench of this Court in Gill & Co. (P.) Ltd. v. Commercial Tax Officer, II Circle, Gadag, and Others[1973] 31 S.T.C. 336. The effect of validation as stated by the Full Bench is to revive the earlier order of assessment notwithstanding the order made by this court in W. P. No. 1235 of 1962. The question, however, is whether when an assessment has been validated, the penalty le....