IN T IIG C1DRT OF CA TAZ .T BANCALORE Dated thi the 8th cj of June 1998 3ef ore T. F OM ‘3LE M.JU8TIOE DDASEKPJI?i 3EDIEEN: /,aianda Thaatre, Mys ore ro, Bangalore-18, registered partnership firm, by its Partner, Sri.M.Narayan swamy. ,.. Petitioner; (By Sri, ..3hat 3angaiore Mahanagara Palike, City Corporation, by its Commis sioner, 8orporation Main ofEice, 3angalore-2. ... Resporrènt; (By Sri. <.N.Puttegowda ‘grit ‘etitiori is filed under Pirts,226 and 227 of the Constitution praying to direct the respondent to place tne appeal under u1e 18 against the decision of the D.C., dated 16—5—86 oefore the Taxation !ppaI Comrittee, ad to direct the respondent to consider and decide the correctness and valiey of tne revision of tax. This petition coning n for prelia nary hearing in 8 group this day, the Court ede the following: —2— ORDFR As against tax determinatiou in respect of petitioners thtre, revision petition was filed cefore the Deputy om issiner. Phat was dismissed by the Deputy Commissioner oy order dated 29—3-1996. A against this order, the petitioner by mistake filed a revision before te Cotirnissioner, The Commissioner by order dated 11—7—1996 dismissed the petition on the ground th at it is not maintainabi e. This er is uner challenge in this petition. 2) The learned counsel for the petitioner suomitted that he has filed tne said revision petition oy mistake and on account of this tne petitioner shail not be deprived of nis right to get the determination of tax adjudicated by the aopellate authority, Looking at 4 the annual rental value cy the autnorities, I feel if the petitioner were to file any a oeal before the appellate authority cnallenging the correctness of the order by the eputy Comnissioner, tne same shall be conidred in accorc 1 rnce iith 1 : on merits. 3) AccorQingly, writ petition is rejectee reserving liberty to the petitier to file an appeal challenging tne oroer passed cy the Deputy Commissioner dated 29—3—1996 within two weeks fro today. If sch an apea1 is filed, the appellate authority is directed to dispose of the matter after notice to the peti tioner cn merits., Sd! JUDGE