9911796707
TMI Blog1968 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... angalore, issued a notice to the petitioner demanding the payment of a sum of Rs. 3,960.98 as penalty in respect of the default stated to have been committed by him in the payment of the tax determined to be due. From the order made by the Commercial Tax Officer by which he imposed a penalty, the petitioner appealed to the Deputy Commissioner who dismissed it on the ground that the order made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct by which the appellant is affected. It is this amended section which was in force when the Commercial Tax Officer imposed a penalty, and so, the Deputy Commissioner was in error in thinking that that order was not appealable. An order by which a penalty is imposed on a dealer is an order which seriously affects him, and so, falls within the provisions of section 20 of the Mysore Sales Tax Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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