( 1 ) IN this revision petition presented under section 23 (1) of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act), the following question of law arises for consideration :

"whether the commencement of the proceedings under section 12-A of the Act by the commercial Tax Officer after he was divested of the power of the assessing authority in cases where the tax liability in any assessment year was Rs. 50,000 or more by virtue of an order issued by the Commissioner under sub-section (4) of section 3-B of the Act and vested in the assistant Commissioner of Commercial Taxes, in such a case was valid ?"

( 2 ) THE brief facts of the case are as follows : The assessee is an excise contractor at Belgaum for the period commencing from 1st July, 1969, to 30th June, 1970. The Commercial Tax Officer, II circle, Belgaum, completed the assessment under the Act on 14th December, 1970. The taxable turnover was fixed at Rs. 5,98,000 rejecting the declared turnover at Rs. 4,03,740. Thereafter on 20th December, 1972, the Commissioner of Commercial Taxes, in exercise of his powers under sub-section (4) of section 3-B of the Act issued a general order under which the