1985 (1) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n under article 226 of the Constitution, the petitioner has challenged the show cause notice No. SMR. 100/75-76 dated 12th March, 1976 (exhibit A), issued by the Commissioner of Commercial Taxes in Karnataka, Bangalore ("Commissioner"), under section 22-A of the Karnataka Sales Tax Act, 1957 ("the Act"), proposing to revise an order dated 5th January, 1976, of the Deputy Commissioner of Commercial....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Commissioner to interfere with an order made by an appellate authority under section 20 of the Act? (ii) If the answer to the first question is in the affirmative, whether section 22-A of the Act is void as offending article 14 of the Constitution?" A Full Bench of this Court has furnished its opinion on 21st January, 1985 [Mohamed Samiullah v. Commissioner of Commercial Taxes [1986] 61 STC ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....with the impugned show cause notice. 4.. On the very terms of the show cause notice as also in law, it is open to the petitioner to urge before the Commissioner that the order made in his favour by the DC does not justify his interference under section 22-A of the Act. Whether the ruling of the High Court of Orissa in Samsuddin Akbar Khan's case [1975] 35 STC 179 has relevance or not has necess....