IN THE HIGH COUR OF KARNAAKA A BANGALOR bated this the 3rd day of April 1998 BEF E HE HONE E .JUSICE V. P.MOHN KUMAR WRIL IE II0N rO.1293 01 1993 Between: H/s. Spices Trading Corporation Ltd., No.72, Th3ndidurga Extension, Bangal ore. Represented by its Finance Maner Sri—Devaraje Gowda titiOner.. (By Sri S.Narayana, Advocate). And: 1, The Addl.Dy,Cornmissioner of Cozmnerciai iaxes, Asst, VIII B.C.D. I Bangalor e 2, The State of Karnataka Represented by its Sectary to industries & ComLce Vi dhan a $oudha Bangalore. Responnts. By Smt, .3ijatha, G1 This writ petition is filed under Articles 226 & 227 of the Constituon of India prang to declare that R .-i giving three ys time to file objection and threafter concltding the proceedings within three days from t date of t1 serce by the order dt28—398 in Annexire—C is opposed to the principles of natural 3ustice id g’aringly cont ray to law to sustain the se,. etc. This writ petition c:ing cri ±br preliminary hearingthis day, the Court ide the folliing.. OR DER I have heard Mr. 3.Narayan, learned counsel tbr the petitioner as also Mrs.Sujatha, learned Government Pleader.. The vame of the petitioner is that. the shcause notice invoking 8econ 12—A AnnexureK was isssd on 18—3—98 asd was served on him on 21—3—98. He was gra,rted thiee days tii to file his obctions, He suiinitted Annexure4) application secing ti till 1O—4-98, without o sider1ng his quest the impued assessment orde r is passed by t he respon dent a•d Annexure—D has been issued, 2. There is a ight of appeal ainst the order passed ttt the 1St respondent mder Section 20. Nevertbeles in the fts and ciroumstces of the case aS the sessment Is been completed without consiring the petitioner’s applicat ion for a reasonable ti I feel that the petitioner need not he driven to the aptellate Coizt, As snh there was no fair opportxiity to defend the assessnt and the same canitot he sustained, Taking note of all these circstances the ends of justice will he t if the assesnt order is set aside and the petitioner is granted time U 2O4—98 te file his obctions to the preposition notice. The respondents may pass approriate assessmt orders on the basis of the objtions Lii ed. Writ petition is disposed of, 7 A rsk