JUDGMENT

KAPADIA, J.

1. This civil appeal is filed by the assessee and is directed against the judgment and order delivered by the Division Bench of the Karnataka High Court on 5.8.2006 in Tax Appeal No. 22/1996 holding the proceedings under Section 15(2) of Karnataka Tax on Entry of Goods Act, 1979 ("the said 1979 Act") are not barred by time.

2. A short question which arises for determination in this civil appeal is: Whether mere calling for the records for examination of the case on 16.3.1996 by Additional Commissioner constituted exercise of power within the meaning of Section 15 (4) of the said 1979 Act so as to fall within limitation period specified therein?

3. The appellant is the manufacturer of branded agaraba this having its manufacturing unit at Mysore. It causes entry of various raw materials into the local area of Mysore. For the Assessment Years 1986-87 to 198990, the Assessing Officer (“AO”) passed an order of assessment levying tax on all the items imported into the local area, of Mysore. According to the appellant, packing material was not to be taxed as raw material. This was not accepted by the AO. Aggrieved by the said decision, an appeal was filed. The Appellate A