1973 (7) TMI 1

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f being heard whether the assessment order is valid - - - - - Dated:- 13-7-1973 - Judge(s) : K. JAGANNATHA SHETTY., G. K. GOVINDA BHAT. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT C.J. - These writ petitions relate to the assessment years 1966-67 and 1967-68. The petitioner was served with a proposition notice under section 19(4) read with section 36 of the Mysore Ag .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessee on which he levied the tax. The short question raised in these writ petitions is that the petitioner was not afforded an opportunity of being heard as required under the second proviso to sub-section (4) of section 19 of the Act. It is clear from a perusal of the notice dated May 12, 1971, that the respondent had merely directed the assessee to prefer his objections, if any, to the propo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X