9911796707
TMI Blog1973 (7) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ss, I Court, Gadag, in Misc. No. 124 of 1966. The respondents were assessed to sales tax under the Mysore Sales Tax Act, 1957. For the period from 24th October, 1957, to 11th November, 1958, they were assessed to tax. That assessment was challenged before this court in W.P. No. 1235 of 1962 which was allowed and the order of assessment was quashed by order dated 21st August, 1963. Thereafter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcle, Gadag, and Others[1973] 31 S.T.C. 336. The effect of validation as stated by the Full Bench is to revive the earlier order of assessment notwithstanding the order made by this court in W. P. No. 1235 of 1962. The question, however, is whether when an assessment has been validated, the penalty leviable under the Act is also validated. The Full Bench of the Allahabad High Court in Lakshmi Kant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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