M/S. N. RANGA RAO & SONS vs STATE OF KARNATAKA .

The Supreme Court examined the interpretation of Section 15(4) of the Karnataka Tax on Entry of Goods Act, 1979, determining that the mere act of calling for records by the Additional Commissioner on 16.3.1996 did not constitute an exercise of power under the statute. The Court held that the issuance of a show cause notice on 20.5.1996 was beyond the four-year limitation period from the First Appellate Authority's order dated 28.3.1992, thus the proceedings were barred by time. Consequently, the appeal was allowed, and the High Court's decision was set aside.