1990 (4) TMI 263

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....on 17th July, 1989, questioning the legality and correctness of the notice issued as at annexure A by which the respondent, the Commercial Tax Officer, Chintamani Circle, Kolar District, calling upon the petitioner to show cause as to why his turnover for the year ending 31st March, 1988, should not be revised, and assessment concluded as per assessment order dated 24th July, 1988, as at annexure ....

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....Act. In that view of the matter the petitioner contended that the Commercial Tax Officer in issuing the notice has acted without jurisdiction, applying the law erroneously. The mistake if any committed by the Commercial Tax Officer does not touch upon his jurisdiction to verify the assessment concluded for the relevant year, inter alia, on the ground that the books of accounts disclosed the ....

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....ication was concluded under section 25A of the Karnataka Sales Tax Act and appropriate order was passed on 7th September, 1988 (which appears to be a mistake as the show cause notice issued is only on 22nd May, 1989. Therefore, the year should be read as 1989 and not 1988). In other words, even before the learned Advocate was directed to take notice on 23rd October, 1989, the order had been pas....