1975 (3) TMI 118

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....f a firm by name M/s. M.R. Ingalhalli, which was a dealer within the meaning of the expression as given in the Karnataka Sales Tax Act (hereinafter referred to as the "Act"). After the firm was dissolved, the authority under the Act passed an order of assessment in respect of transactions which the firm had carried on before it was dissolved. In view of the decision of this court in S. S. Navalgi ....

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....ssessment, levy or collection of any tax made or purporting to have been made, any action, or thing taken or done (including any notices or orders issued or assessments, payments, recoveries or refunds made and all proceedings held for the levy or collection of tax or amount purported to have been collected by way of tax), in relation to such assessment, reassessment, revised assessment, levy or c....

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....(2) of the Act only. He has not questioned the liability to pay the tax. 3.. Sri B.V. Katageri, the learned counsel for the petitioner, contended that since the validating provision on which reliance is placed did not validate the penalty payable by the petitioner, it was not open to the authorities concerned to recover the penalty payable under section 13(2) of the Act. In support of his conte....

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....r, however, relied upon another decision of the very same Division Bench in Sterling Construction and Trading Co. v. Commercial Tax Officer, X Circle, Seshadripuram, Bangalore-21[1973] 32 S.T.C. 235.  and contended that the penalty payable under section 13(2) of the Act was different from other penalties leviable under the statute. But, it is not possible to accept the submission made on beha....