Karnataka High Court
M/S. Schindler India (P) Ltd. vs State Of Karnataka on 11 October, 2013
1
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 11TH DAY OF OCTOBER 2013
BEFORE
THE HON'BLE MR.JUSTICE H.BILLAPPA
WRIT PETITION Nos.45442 & 45976-86/2013 (T-RES)
BETWEEN:
M/s.Schindler India (P) Ltd.,
Axis Sai Jyothi, 3rd Floor,
J.P.Nagar, 1st Phase, J.P.Nagar Ring Road,
Bangalore-560 078.
(Represented by its Deputy
General Manager-Sales
Sri.J.Varadarajan Iyer,
Aged about 36 years,
S/o.late M.S.Jayaraman). ...Petitioner
(By Sri.Chygthanya K.K., Adv.,)
AND:
1. State of Karnataka,
Represented by the Commissioner,
Of Commercial Taxes, VTK Building,
Gandhinagar, Bangalore-560 009.
2. The Assistant Commissioner,
Of Commercial Taxes,
Audit-3,2,DVO-3, BMTC Complex,
2nd Floor, K.H.Road (Double Road),
Shanthinagar,
Bangalore-560 027. ...Respondents
2
(By Sri.K.M.Shivayogiswamy, AGA for R1 & R2)
******
These Petitions are filed under Articles 226 and 227 of
the Constitution praying to quash as far as the petitioner is
concerned the impugned re-assessment order passed under
Sec.39(1) of KVAT Act 2003 dated 26-8-2013 by the second
respondent vidke Annexure-A.
These Petitions coming on for Preliminary Hearing this
day, the Court made the following:
ORDER
In these writ petitions under articles 226 and 227 of the Constitution, the petitioners have called in question, the reassessment order dated 26-8-2013, passed by the second respondent vide Annexure-A and demand notice dated 26- 8-2013 vide Annexure-B.
2. The learned counsel for the parties submit that the writ petitions may be disposed of in terms of the order passed in W.P.No.38604/2013 and connected matters.
3. Accordingly, the writ petitions are disposed of as follows:-
(i) The petitioners shall deposit 30% of the disputed tax with the Assessing Authority within 3 four weeks from today, if not already deposited and the petitioners shall furnish security for the balance amount due as per the demand to the satisfaction of the assessing Authority;
(ii) If the petitioners fail to comply with the above terms, the Assessing Authority is at liberty to proceed against the petitioners for recovery of the amount due in accordance with law;
(iii) This order shall be subject to the judgment to be passed by the Hon'ble Supreme Court in Kone Elevator (India) Pvt Ltd -vs- State of Tamil Nadu - 2008 (15) VST 457 (SC). After passing of the judgment by the Supreme Court, the petitioners are at liberty to apply to this Court for revival of the petitions, if need be.
The writ petitions are disposed of as above.
Sd/-
JUDGE.
NT/-