1973 (7) TMI 69

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..... y the Assistant Commissioner of Commercial Taxes (Intelligence), Bangalore. He discovered several irregularities which, in his opinion, amounted to an offence under section 26 of the Act punishable under section 29. Thereupon he issued a notice to the assessee dated 29th September, 1969, asking him to appear before him within seven days and show cause why penal action should not be instituted for .....

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..... ed 29th September, 1969. Against the said order dated 29th September, 1969, the assessee preferred an appeal before the Deputy Commissioner of Commercial Taxes, Gulbarga Division, Bellary, who, by his order dated 26th November, 1969, rejected the same on the ground that the appeal was not maintainable, Thereafter the assessee took up the matter in appeal before the Tribunal, who also rejected the .....

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