1987 (8) TMI 408

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..... pearance. After hearing Sri Channabasappa, learned counsel for the petitioner, and the learned Government Pleader the matter is disposed of finally. The short question that arises is about the jurisdiction of the second respondent to assess the petitioner for the years 1984-85 and 1985-86. This assumes importance since the petitioner had, after the close of the year, i.e., after 31st March, 1986, .....

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..... ess during the two periods in the area which came within his jurisdiction. The petitioner was therefore asked to produce the books to complete the assessments for the two years and also issued a notice under section 28(1) of the Karnataka Sales Tax Act, 1957 (the Act) to the petitioner. The petitioner has approached this Court for a direction to the second respondent to transfer the petitioner's .....

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..... ss. One other provision which is important in this context is section 3-B which relates to jurisdiction of the officers. The notification, issued by the Commissioner of Commercial Taxes under section 3-B of the Act demarcating the areas over which the Commercial Tax Officers' of two areas in Bangalore city are conferred with jurisdiction to assess, is produced by the petitioner at annexure-A. The .....

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