2005 (7) TMI 629

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....xure A to the petition, passed by the third respondent-the Commercial Tax Officer, under which certain tax payable under the Karnataka Sales Tax Act, 1957, was determined as also certain penalties levied is sought to be quashed by filing this writ petition. The submission of Sri Lakshmisha, learned counsel for the petitioner, is that the petitioner is the owner of a goods carriage vehicle; that....

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....levying penalty are required to be quashed.   The submission of the learned counsel for the petitioner is that the petitioner is not the owner of the goods in question and therefore, there was no liability on his part and that he is not accountable for paying the tax on behalf of the owner of the goods. Unfortunately, for the petitioner subsections (4) and (5) of section 28AA specifically ....