GOVINDA BHAT, C. J.

( 1 ) THIS is a revision petition preferred by the State against the order of the learned Judicial magistrate, First Class I Court, Gadag, in Misc. No. 124 of 1966. The respondents were assessed to sales tax under the Mysore Sales Tax Act, 1957. For the period from 24th October, 1957, to 11th November, 1958, they were assessed to tax. That assessment was challenged before this court in W. P. No. 1235 of 1962 which was allowed and the order of assessment was quashed by order dated 21st August, 1963. Thereafter, the Act was amended by Mysore Act 9 of 1964 published on 27th February, 1964. By the said amendment, the assessment which was quashed by the court was validated. It is stated that the tax assessed was subsequently paid. Proceedings were taken before the learned Magistrate under Section 13 (3) (b) of the Act for recovery of penalty of Rs. 1,840 from the assessee. The said application was dismissed by the learned magistrate on the ground that in the absence of a fresh order of assessment after the Validation act, the Commercial Tax Officer cannot proceed to recover penalty for the period 24th October, 1957, to 11th November, 1958. This view of the learned M

Click Here to Read the rest of this document