D. M. CHANDHASHEKAR. C. J, J. ( 1 ) BY consent of learned counsel, this appeal is treated as having been posted for hearing and we have heard them. This is an appes] from the order of srinivasa lyengar, J. , allowing W. P. No. 7444 of 1880. The respondents therein, the Commercial Tax Officer, mysore City, III Circle, Mysore, and the Commercial Tax Officer, Mysore city, II Circle Mysore, have presented this appeal. ( 2 ) THE material facts for the purpose of this appeal are briefly these. The writ petitioner who will hereinafter be referred to as the assessee. filed a return declaration for taxable turnover as Rs. 10,01,952-67 and her tax liability as Rs. 36,966-22. The assessing authoprity did not dispute. The correctness ot the turnover. However, while the assessee claimed that a part of her turnover was liable to tax at 2 per cent under the provision of section 5 (3-A) of the Karnatak Sales Tax Act, 1957 the assessing authority heled that the entire turnover was liable at 6 per cent. The grievance of the assessee was that she was not heard by the assessing authority before he held that the entire turnover should be taxed at the rate of 6 per cent. ( 3 ) THE learned single Judge held that the assessing authority ought to have issued a notice to the assessee and heard her before holding that the entire turnover was taxable at 6 per cent. In that view, he quashed the assessment order and directed the assessing authority to make a fresh assepsment after affording an opportunity to the assessee to make her representation and considering the same on merits. In this appeal, the learned Government Advocate contended that in the present case the assessment was under sub-section (2) and not under sub-section (3) of section 12 of the Act and that therefore there was no obligation on the assessing authority to give a notice to the assessee and to hear her before making the impugned order of assessment. In the form prescribed for submitting the return, the assessee is required to state not merely the turnover but also rate at which the whole or parts of such turnover are liable to be taxed. In the form prescribed for submitting the return, the assessee is required to state not merely the turnover but also rate at which the whole or parts of such turnover are liable to be taxed. As stated earlier, in the present case the assessee claimed that a part of her turnover was liable to tax was only 2 per cent and not at 6 per cent. When that part of the return was not accepted by the assessing authority, it is plain that he should have issued a notice to her and given her a hearing before subjecting that part of the turnover to tax at a rate higher then what she claimed. The view taken by the leaned single Judge, is correct and does not call for interference. ( 4 ) IN the result, we dismiss this appeal. In the circumstances of the case, we direct the parties to bear their own costs. --- *** --- .