1973 (7) TMI 89

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....or the year 1967-68 he was assessed to tax in respect of the turnover relating to the sale of toddy by assessment order dated 10th September, 1969. The tax demanded was Rs. 2,511 out of which he paid Rs. 1,760. The balance due was Rs. 751. The petitioner preferred an appeal before the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore. Along with the appeal he did not file proof of paym....

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....een rightly rejected by the Deputy Commissioner. Against the order of the Tribunal, this revision petition has been preferred under section 23(1) of the Mysore Sales Tax Act. The first contention urged by Mr. Katageri, the learned counsel for the petitioner, was that it was the duty of the Deputy Commissioner to have made an order under the proviso to sub-section (3) of section 20 of the Act as i....