TMI Blog1987 (8) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner, 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, shifted his place of business from No. 22, H. Ramaiah Lane, Seegebel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 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 assessment records for 1984-85 and 1985-86, to the Commercial Tax Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 Commercial Tax Officer, XII Circle, was authorised to assess the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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