IN i. KE HIGH OOTJ 0 F KA3TA!AKA AT BT GAL ORE DAED THIS ThE 8TH DAY OF JUNE 1998 BEORE: THE HON’E MRJUSUCE M.P.SALDANHA Thippanna 5/0 Bhlmarao Hanchate, age: 49 years 0cc: Agriculture & aSiness, P/o: Shorapur, Gulbarga District. ... PEflTIONER (By M/s.Ashok Pat ii & K.Subrnanya, Advocate.,) AND: 1 • The Assistant Commissioner at Yadgir, Yadgir, Gulbarga District. 2. The Secretary Kamataka Appellate Tribunal M.S.ii1dings, Bangalore. ,., RESPONDEtT (By t.M.R.Santhàkumari, HCGP.,) Writ Petition filed under Articles 226 sna 227 of the Constitution of ]adia, praying to set aside the order at Annemre—B dt, 30—6—95 and set aside the order at nemre—A dt, 29—5—93 etc., This Petition caning on for preliminary bearig this day, the Court made the folio wing:— O2ER iion r’ I rn a avo to ,na 1 na ‘Ovt.I VOt O. I hc -sO perusea .ne oruero asea a LSo tne recora 01 the to e in ooze he;i1 * io p0 itiorier 2 iecrned dvc,e nas inter-ella advancea one aioion nrcn ii xiov 0 co upneI namely tht ho puitioner in tni cae ao on Income— ax poyor na, he ho. ,rouaced hi Incomc—taz oturn ir he elevcni. year. The Tribun1 ha disre 2 ardod has it gone on the basis of approxirtion cc rie ttoaer na tta tnot 1io iflCOie 16 01 nb tarnove: anion cameo to over .o,UOO/— on Lndouoed1y, there ocs a flt /L prt of the petiobonor who amoul nve tied Inc £utz1or1ty on th bamis ol income iOt ne ia oors in queion amd cwequitly,, ho petitioner OUDht to xavo crcduced ai aooeoamont ordetich would . nave coaoluoivel oet tao matter at ret. It i ocuse of ii default on cn port o the petamione:, tat ame amne: criter ao adoptea out i oolo. e difficult to uphold In order. rea the 1,re ovc,avocte ns suomfitod tnet bie on JLch tL itibunal be tro ceded is Un— - f’- , n. oo . er income—te pyer, chore return re fii d und ‘xiere ;in ssesmenc crc ccnpletd, ne nant o uer iould cc conc1uive proof ot t,e income s acceptaoi to the Government. .he learned dvocte ucmie tnt irreapective of wnaz np.ened, sic on tne bsi of income fi 0 urc. alonc he ale in h cliont’s fvcur nas been nullified, that h shauld cc affordea a freak opportunity of producinG the relevant documents na ucj oher evidence ac ne is in a poeltion. to tisiy he uthority n hic i.ncome below .5O,OO/= imce tao cone— uenc o t:e citionsr ;iculc. cc serious if he i. no lloeed to do thi, 2, 1 do feel it n opportunity akul cc ffor.. ;ver, the citioner ii a;e ...o make mna ‘or h eiult i i not hvi, produced L.hO requiite evicenee at the point of tine wnn it ou 0 ht to a ye ceen t. no in to firot intaace and tne tetitioner ‘ilI therefore have o py co t Ui re qunti lea t 2,OOu/-, It i circta ak; t’o COLt be opciteu in talc ourt witrin pciod of t week from today nd tht tne reccip :Ln repct of the depoit cc prouceu c:ore the ssistant Cormicioner in untion 4 necar ccnseuence, both the ariier or&er re et aniuc unu tne nsitant Commisioner is directea to hear the party de novo snd pass Iresh or ers, for this purooe, tne petitioner nQil appear before the _ssitnt Commisioner on 10—8—98 hen the csictant Ccmmissiner uhull fix a dute for the ncarin 0 of the cuss, the ssitant Commissioner shall hereafter complete tIAC hearin and :cuss orders itnin an outer limit of cix montus from tnt dste. 4. Ihe Petition accordinjy ucceeds. in the circuntnce of the cse, Dhe peitioner pay cotu qntifiea at s.2,0C0/-. 1 Sd/ JUDGE LLU/*