V IN THE HIGH COURT OF KARNAZAKA AT BANGALORE DATED ‘P415 THE 8TH DAY OF JUNE 1998 BEFORE THE HON’BLE MR.JUSTICE V.K.SINGHAL WRIT PETITION : 6010—6012 / 194 BET4EEN: M/s., Shastry Hotel Basavesh)ara Circle Bagalkot, Bijapur Dist. ( a firm represented by its partner Sri Venkatakrishna Shastry, aged about 26 years. ) ...PETITIONER. By Sri E,R.Indrakwnar Ady., aND: 1. The Assistant CopmissIoner of Corrm1ercjal Taxes, II Circle, Bagalkot. Bijapur Djgt, 2. The Tahsildar, Bagalkot Taluk, 2 :2 Kalacligi Road, Bagalkot. 3. The Revenue Inspector, Office of the Tahsildar, Bagalkot. .. .RESPONDENTS. The petitioner and respondents are comnwn in all the 3 ( By Smt. SujathHCGP for Respts. Writ Petition filed under Article 226 and 227 of the of India ith an affidavit praying to restrain the 2nd and 3rd res,ondents from executing the recovery notIce dtd. 22.2.94 bearing No. RRC. No.11/93—94 being Annex—F and ta.cing up any further proceedings pursuant to said notice against the petitioner firm -terein & etc., Writ Petition is coming on for Prelimi.-. nary hearing in ‘B’ group this day the court made the following: :3 VK$J: 2.06.1998 OR DER The Question as to hether the recovery could be made from the petitioner could be agitated by the petitioner by submitting objections before the Tahsildar or before the Assessing Authority. The question as to whether the petitioner is the same person or a different person is a disputed fact and cannot be adjudicated in the proceedings under Art.226 of the Consti tution of India. Writ Petitions are dispsed of with the above observations. Sd/- JUDG c.byt& iii r.by