Karnataka High Court
M/S. Academy Of Music (Chowdaiah Hall) vs The Assistant Commissioner Of on 14 November, 2017
Author: Vineet Kothari
Bench: Vineet Kothari
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IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 14th DAY OF NOVEMBER 2017
BEFORE
THE HON'BLE Dr.JUSTICE VINEET KOTHARI
WRIT PETITION No.16806/2017 (T-RES)
BETWEEN:
M/S. ACADEMY OF MUSIC (CHOWDAIAH HALL)
G.D. PARK EXTENSION, 16TH CROSS
VYALIKAVAL, BENGALURU-560 003
REP. BY R. SUBBARAJ URS
THE SECRETARY.
...PETITIONER
(BY SRI. K.J. KAMATH, ADV., (ABSENT))
AND:
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (LUXURY TAX)-1
BMTC, YESHAWANTAPUR
BENGALURU-56002.
...RESPONDENT
(BY SRI. T.K. VEDAMURTHY, AGA)
THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE
CONSTITUTION OF INDIA PRAYING TO DIRECT THE
RESPONDENT TO CAUSE REFUND OF EXCESS TAX
COLLECTED DURING THE PENDENCY OF THE APPEAL ALONG
WITH INTEREST AS PER THE ORDER OF THE APPELLATE
AUTHORITY DTD 30-12-2014 IN LT AP No.03/13-14 FOR THE
TAX PERIOD 2012-13 VIDE ANNX-C AND AS PER THE
REPRESENTATION MADE TO THE RESPONDENT ON 23-03-2017
VIDE ANNX-D & ETC.,
THIS W.P. COMING ON FOR PRELIMINARY HEARING IN 'B'
GROUP THIS DAY, THE COURT MADE THE FOLLOWING:-
Date of Order 14-11-2017 W.P.No.16806/2017
M/s. Academy of Music (Chowdaiah Hall) Vs.
The Assistant Commissioner of Commercial Taxes
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ORDER
Mr. K.J. Kamath, Adv. for Petitioner (absent) Mr. T.K. Vedamurthy, AGA for Respondent
1. The learned counsel for the Respondent- Department Mr.T.K.Vedamurthy submits that the present petition has become infructuous, because the Respondent-Assessing Authority has granted refund in pursuance of the Appellate Authority's order dated 30.12.2014 for the Tax period 2012-13 and the copy of the said Refund order dated 06.09.2017 is placed on record.
2. Accordingly, the Writ petition is dismissed as infructuous.
Sd/-
JUDGE Srl.