CHANDRAKANTRAJ URS, J.

( 1 ) THE petitioner is aggrieved by the assessment order which is at annexdure C made by the first respondent that came to be confirmed by the Deputy Commissioner of Commercial Taxes and a copy of that appellate order is at annexure D, the petitioner has not filed the second appeal provided for in the Karnataka Sales Tax Act to the Appellate Tribunal. In this writ petition the challenge made is to the recovery proceeding initiated as seen from annexure B. This cannot be permitted, as long as the assessment order has become conclusive.

( 2 ) FOR the above reason this writ petition is rejected.

( 3 ) ON appeal, the case came up before the Division Bench : k. Srinivasan, for the appellant. S. Udayashankar, High Court Government Pleader, for the respondent No. 1. JUDGMENT chandrashekhar, C. J.

( 4 ) BY consent of the learned counsel, this appeal is treated as having been posed for hearing and we have heard them.

( 5 ) THIS is an appeal from the order of Chandrakantaraj Urs, J. , dismissing W. P. No. 28787 of 1982 [see supra]. The petitioner therein has presented this appeal and for the sake of convenience, it will hereinafter be referred to as the assessee.

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