/ IN 1EHIGH COURT OF KARN?TAKA AT BANGALORE t_z DATED THIS THE TH Dt.Y OF JUNE 1998 BE? ORE THE HONeBLE .JUSPICE V.K.SINGHAL BET4EEN: M/s. N.G.E.F.Limited. Byappanahal ii, Old Madras Road, Bangalore.- 560038. Representd by its Execute Director (Finance) Sri. B.R.Shanthakurnar. .. Petitioner. (By Sri. S.ravana. Mv., fr petr.) AND: 1. The Assistant Commjssiner of Commercial Taxes, Enforcerqent Cross Verification, South Zone, Bangalore— 52. • . • 2 —2— 2, State of rnatka by its Secretary, finance Department, Vidhana Soudha, Bangalore —560001. ., Resoondents. (B’ SrL S. Sujatha. HCSP for Respts.) The Above petitioner and Res-pondents are comrton in respect of all the petitions.) Writ petition filed under Articles 226 and 227 of the Constitution of India with an affilavit praring to, quash the nétices at, 26-2-94 issued by the Ri vide A nexures ‘A’ ‘B’ ‘C’ ‘C’ ‘E’ ‘F’ ‘G’ and > W4,’ ‘I Writ petititn caning on fr Orders, ,_- this day the Court made the following: ORDER Validity of Section 28(6) of the K.S,T. Act, has already been upheld by this Court , 3 —3— in the case of Ws PADMINX PRODUCTS Vs— THE ASSISTANT CO!4ISSIONER ‘ C OMMERC IL TAXES ( W • P.no 13439/93 and connected matters D.D. 18—3—1997). The only prayer before me is to direct the respondent complete the assesment, This aprears to be a reasohale request. The authority having the jurisc3icticn now in respect of the year in dispute is dirted to complete the assessment. The power of provisionel assessment though could have been exercised under section 2(6) since the year has come to an end it will be proper that only final assessment is completcd, The respondent No.1 may send the record to the cDncerned assessing authority along with comment /Report and the evidence available with him for completing the assessment. . . . 4 —4— Petitions stand disposed of with the above obsczrvations. Sd!- 3UDGE p. ASST, REGIS RAR HIGH CWRT cr KARNATAKA BANGi.LcRE. r. by: C, by: