1999 (1) TMI 511

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....ndent. 2.. The petitioner is a dealer and a sales tax assessee. It is contended that the respondent has directed him to pay a sum of Rs. 5,775 and Rs. 1,11,247 respectively for the assessment years 1983-84 and 1984-85 respectively. It is further contended that the respondent has initiated proceedings under section 13(3)(b) of the Karnataka Sales Tax Act before the learned Munsiff and Additional J....

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....refore it is against the decision rendered by the division Bench of this Court wherein it is held that when the assessee contends that the tax has been fully or partly discharged, it is the duty of the court before whom recovery is sought, to take evidence and then decide whether the whole or any part of the tax assessed is outstanding. Only on this short point the petition deserves to be allowed.....