2001 (7) TMI 1246

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....s proceeded against in a proceeding under section 13(3)(b) of the Karnataka Sales Tax Act, 1957, for recovery of arrears of sales tax. Initially, notice was issued to the petitioner. Even though the said notice was not served, the learned Magistrate, relying upon a decision of this Court in [1977] 40 STC 320; (1977) 2 KLJ 80 (S. Dasappa and Company v. Commercial Tax Officer, Mysore Circle), has f....

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....ench decision, viz., K. Lakshminarayana Holla v. Commercial Tax Officer (S.T.R.P. No. 88 of 1975, disposed of on July 12, 1978), His Lordship Justice E.S. Venkataramaiah, as he then was, speaking for the Bench, held that, it would be necessary to afford an opportunity to the petitioner-assessee to make his submission, before any further action is taken by the learned Magistrate in the proceeding c....