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1994 Supreme(Kar) 241

S.B.MAJMUDAR, T.S.THAKUR
SATISCHANDRA AND CO. – Appellant
Versus
DEPUTY COMMISSIONER OF COMMERCIAL TAXES – Respondent


Advocates:
H.G.RAMESH, H.L.DATTU

S. B. MAJMUDAR, J.

( 1 ) IN this Writ Appeal the Assessee/writ petitioner has brought in challenge the order passed by the learned single Judge.

( 2 ) A few facts leading to this Petition are required to be noted at the outset: the Appellant is an Excise Contractor. He is also a registered dealer under Karnataka Sales Tax Act, 1957 (hereinafter referred to for the sake of brevity as the Act ). The Appellant being aggrieved by the vires of the provisions of Section 68 of the Act, along with others, had filed a Writ Petition before the Hon'ble Supreme Court in w. P. No. 4227-4255/92. The Supreme Court, while issuing notice to the respondents, granted an ex parte Interim Order. The Interim Order dated 15th June, 1982, of the Supreme Court permitted the authorities under the Act to complete the assessments and issue demand notice but restrained the authorities from resorting to recovery proceedings under the Act. The said interim order reads as under ;-"pending notices, it shall be open to the Respondent to take assessments proceedings for determination of the tax and to issue the notice of demand but recovery pursuant to the demand shall not be effected". Pursuant to that order, the R













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