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TMI Blog1975 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... en in the Karnataka Sales Tax Act (hereinafter referred to as the "Act"). After the firm was dissolved, the authority under the Act passed an order of assessment in respect of transactions which the firm had carried on before it was dissolved. In view of the decision of this court in S. S. Navalgi v. Commercial Tax Officer, Jamkhandi[1971] 28 S.T.C. 580., it was assumed by all concerned that no ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken or done (including any notices or orders issued or assessments, payments, recoveries or refunds made and all proceedings held for the levy or collection of tax or amount purported to have been collected by way of tax), in relation to such assessment, reassessment, revised assessment, levy or collection under the provisions of the principal Act before the commencement of this Act shall be deeme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the petitioner, contended that since the validating provision on which reliance is placed did not validate the penalty payable by the petitioner, it was not open to the authorities concerned to recover the penalty payable under section 13(2) of the Act. In support of his contention he has relied on the decision of a Division Bench of this Court in State of Mysore v. Babulal Dunga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Co. v. Commercial Tax Officer, X Circle, Seshadripuram, Bangalore-21[1973] 32 S.T.C. 235. and contended that the penalty payable under section 13(2) of the Act was different from other penalties leviable under the statute. But, it is not possible to accept the submission made on behalf of the sales tax authorities in view of the decision in Babulal's case(1), referred to above, in which the q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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