1995 (2) TMI 52 - KARNATAKA HIGH COURT

Extract:
.......and vacated. The petitioners shall, however, be at liberty to urge all such grounds as may be otherwise open to them before the authorities concerned, against the levy or recovery of the interest payable under the impugned provisions of sections 234A, 234B and 234C. In the peculiar circumstances of the cases, the parties shall bear their own costs.