2005 (7) TMI 638

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.... notices at annexures C and D whereunder the petitioner was called upon to make good the total tax liability of Rs. 16,25,885 for the assessment years 1987-88 to 1993-94 and a sum of Rs. 12,76,111 in respect of the assessment year 1995-96. The petitioner is seeking for issue of a restraint order on the first respondent on the premise that the petitioner has filed an application in form 6-A under rule 20A(1) of the Karnataka Sales Tax Rules, 1957, praying for extending the facility of instalments in terms of its application dated July 18, 2003; that even during the consideration of such application the first respondent should not be permitted to enforce the tax liability, etc. The petitioner has also sought for issue of a writ in the natu....

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....es is required to be considered on the merits of the same; that the Supreme Court has ruled that a discretion vested in an authority should be exercised in a proper manner, that even when the concerned authority has not exercised such a discretion the authorities cannot be permitted to resort to such recovery proceedings and in support of this submission reliance has been placed on the decision of the Supreme Court in the case of State of Haryana v. Maruti Udyog Ltd. [2001] 124 STC 285. I do not find any bona fides at all even to entertain this writ petition. The liability is for the assessment year 1987-88 dated June 26, 2003 and even in the application the assessee had sought for five equal yearly instalments. Almost two years are over....