2013 (10) TMI 1283

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..... G. Rabinathan for the petitioner. Smt. K. Vidyavathi, Additional Government Advocate, for the respondents. JUDGMENT This tax appeal is arising from the order passed by Additional Commissioner of Commercial Taxes, Zone-I, Bangalore in Revision under Section 15(2) of the Karnataka Tax on Entry of Goods Act, 1979 (for short, 'the Act'), whereby the suo motu revision has been allowed vide .....

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..... oner of Commercial Taxes. 3. Learned counsel for the appellant, at the outset, invited our attention to Section 6(2) of the Act and submitted that having considered the peculiar facts and circumstances of the case and that for the first time such order has been passed against the appellant, the authorities below ought to have exercised their discretion in imposing lesser penalty. Sub-section (2) .....

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