1990 (4) TMI 263

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..... the respondent, the Commercial Tax Officer, Chintamani Circle, Kolar District, calling upon the petitioner to show cause as to why his turnover for the year ending 31st March, 1988, should not be revised, and assessment concluded as per assessment order dated 24th July, 1988, as at annexure A. A rectified notice dated 22nd May, 1989, was issued under section 25A of the Karnataka Sales Tax Act (h .....

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..... ice has acted without jurisdiction, applying the law erroneously. The mistake if any committed by the Commercial Tax Officer does not touch upon his jurisdiction to verify the assessment concluded for the relevant year, inter alia, on the ground that the books of accounts disclosed the turnover of Rs. 4,07,276.90, part of which was attributable to purchase turnover of pongam seeds. It was open t .....

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..... eptember, 1988 (which appears to be a mistake as the show cause notice issued is only on 22nd May, 1989. Therefore, the year should be read as 1989 and not 1988). In other words, even before the learned Advocate was directed to take notice on 23rd October, 1989, the order had been passed. That has not been challenged. Therefore, on 2nd January, 1990, this Court directed that the petition must be .....

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