2019 (6) TMI 177

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....DVOCATE)   RESPONDENTS (SMT. VEENA HEGDE, AGA FOR R1 & R2)   ORDER Petitioner-assessee being a proprietor of the going business concern has invoked writ jurisdiction of this Court for assailing the endorsement dated 20.06.2018 made by the first respondent-Joint Commissioner of Commercial Taxes (Enforcement), Hubballi, at Annexure-L, whereby his application under Section 38(5)(b)....

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....cation is not maintainable. This aspect of the matter has not been controverted by the petitioner. Thus, the present petition is militantly belated and no explanation is offered for not challenging the said order. What is now challenged is the reiteration of the endorsement and therefore, the same cannot be found fault with. 4. Even in the order dated 03.05.2013 whereby petitioner's said applic....