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2011 (1) TMI 1250 - KARNATAKA HIGH COURTWhether the interpretation placed by the learned single judge on section 3D is correct or not? Held that:- All the writ appeals are allowed.The interpretation placed by the learned single judge in so far as section 3D is concerned, is hereby set aside. Consequently, all the assessment orders passed by the authorities are restored. However, the orders imposing liability prior to March 1, 2003 cannot stand and consequently, it is set aside. If there are no assessment orders passed yet, the authorities are at liberty to issue proposition notices, hear the clubs and pass the assessment orders in accordance with law
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