Karnataka High Court
Shafi Ahmed vs State Of Karnataka on 1 February, 2010
Author: B.S.Patil
Bench: B.S.Patil
{N THE 3:33 COURT OF' KARNATAKA, BANGALORE': » DATED THIS THE LS'? DAY OF FBBRUIW-§*:'-2g.: {';':'jI"' "
EEFQREE.
'm£«:;~1<:N';3LE: MR. JL:s*£:C.E{5;'s.:i=zs:m§', wax' PETITION N0.2a2s3 a N§ 39322 05* :QCr$§j'€§>m.;<;_:§';'; EEFWEEEN :
Sha.fi Ahmed figed 60 yea.rs Managing Dimctor. V ' '_ 'V M] 3. Karnataka Cfiif~C0iZ1p1€X.~fp}'~Lifli§ff:£ji, met No.3&i24,_V .1 Sathyamangiala }'1a'{ifiS€,1i;aE'-.§E-statfi;V. "
Tumkur. = «.
P}3;"f'ETi{}F*§EZR {By Sm.i, §.~'sha1ini ;>:§~::;:LjVg_é::§;~ v~§-L3,?' Pan}, AdVs;.} " '-' 'S{%z;;§;& cf Kazfiétaiié §T3:§;:3::*£::n::1{.<.:sf gitzancs _ " 'éiéhaina .S€>j:e§E1a;
aa;;1ga:g:=g' '-9 56.s0£}{} L V _ 2. ""'----{§a::_fi§};1:§s,€'s;?.o11e:" sf Qommerciai Taxfig '€~'anJi;j§za Twigs K3I'}?a33.}'8_, .. C'ra§;.1t:&hi11ag.=311f, " '»EE§a§1g9§9rs& -~ 5&8 13%)}, ' 3f; .%$sistar;?{. Cammigsimzer af Cammsrcéai Téfiéififi fig'; Cimleg Tizmkur, Watsz' {§i:s.put,£: in '?'u.1nkur 'Fawn. :2m«:i dilfif tr; €11;-':' :--~2:c:fia.$V'<:$}Z'*~r:{l<3*r;15.«. méseztants fire brake Giii 0:1 E2. 19Q§.__a13d_'f}ié mlii.' . x suifieréd s€:*:is::rus £333 afid mai%.ufz2,§¢E:iri11Tg_ '"p.:':;<:f:3s{$;~.. TAiz=;:;i;.s c::;.:r;:p1et:>;£y ataypsd, 3: The: rcspomitéxii ~Vs%::v§h<>:'i"€j;?"ii£é:?;f Vfhéféax payable fez' {ha gsxérioti 199i2--»3§§'Z3; at Rs.i3,G8}{}0Q/--, which wag V'fi§a§vv'Vfact £113: :33 gar the cfittliiar isstzéiii was SC€3p£'3 far getiifig {?€3:1C€SS2§E3i1'$ §a §'7'i1"::::i;t of tax whzzzievtz 1033 as per had been ssuffssbeéi by flit:
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~ , 4», ~ '5?§%€§2é'?'c*«z€:" ;<i§€é'2*«a{:§:§*§§iz1g the amt: £313': iiswagzis :33 ii} 2; sum :2€3~f';§%%5%,3,{3Q;'i}é}{}}"~;,kiiiér {)1} the Azithagitéfig aééimanfifid a. sum Of arrsars pzayabia tawaxfls ifiififfifit, fafiing V wfizhigig', fifapertg belmzging Ea 'ihfi peiiétiarlez' Wamid be h ;'a§1:t1:.:r:a:=L\£:;_&$:i,VVV"§:1. ihisg b3C:E§g§"{%§}fiC§,, aggziaveé $33; the iififfiaiiii mafia _'_ ~__%;jé>.:i§*:<:*'é.:1€.§3m*iti§s, peiiiiazgez mazifi 3 riepreseniaiéazg :9 this Siiais eféaiiarzzmitrgt simiizg {ha difiictfiiifis faced by {$15 fiiampazign Tim: " §}«si.i1:.i»:3:';€:z* sgmghi. for rcmisgicn 23:" 'ms: payniem af inieragt 311$ EK also bmughi. tax the Imticfi of the au?.11e1:'ity that the was not justifisd, A copy; {sf the representation subm£.ttg::d_'__L'ié:fibre: Chiaf Minister in the meat}: of January', 20Q9»"'i;3V.p.E¢ét1{zc:€c§' Azmexure w Kg Th: State {}()'2i'éEZI'I1Il1€':1';'.1;tM:EV1c;£'l:S"i§a'=E'§l__i6{3 tIfie-- i;:n:§Lig_1i§ed endorsement at, Fxnnsxure - inf::2r1::t1j_1;g A§i'ct:itio'1f:1t':"z< tmder:
"Wfih referenaa £3 #13 affiéiiflg rM:§f:":.._dz"re<;:£'é.-ii Efy éfie €3over2:m.en: £0 regrégfigify .. yea; that year request ($23335 be agzzefiiefid k£0"..._ "
S. I: ea 2i"cquas t"%$;*3s made by the gyetifioner azidiegsiizg ' .3 :*épf£isé11:é;['£é,:3i; to tbs {ficmmissiener for Cemmerciaé "'--'7Fax~:2s, Vé'fTiQV'~~"'};1aS alscs mjeecrteri the Sajififffi E33? '¢I1{§€;3£'E:'L§§}ZK1%':E1Tf_' §a;t:é%l{':7~v{}.T§....{}?.2{}Q8 Vida Annexure -~ 3; Hi this
7.}'_)';»is'§V3v3:€;'ig?;}"'V()I_'.';1f1:{§jfififiiififléf has z:-i*;.aliengc:a:1 both fiT1€Sfi enfigrsements.
6. A w,_Lca:'I:3§§}'Cgun3€£ far {he pfititiibner drawing the attfintierz
-'~__ {;€ the C:0v:.--._;_;':tt ta S€€:t,i0;"fE 13{2}{A} agf the Kaxfsiataka Sales Tax Fact, £5?' {_§=5r Shari h€I°€i.'€.I,af{€"£" raffirrfiszi. :3 as 'ihc 2536:? sz:bm.éf:s ihaé.
;gs,'_§h€ amelmt ejf iuteresi fixefieais Rs,:'§,Q§,fi§G;' 3 in {$156 ézzstant ~ .7<::asfi§ £116 State Govemmcm was the campaign? authazitjg :9 cansiéfir '£135 rfiqusst mafia €33" rsmissism <3? the Whsifi 0:" par: of % 5 ths interest payable by this yatitianér. Placing 1'€:£ia1v";Ct:_£>§1 the judgmelizt of the Division Beach in the Case of «£5 so. {P} LTD. 133. ram Govzzzmmm" or 1935' STC' VOL.52 PAGE - 213, ha een§;m&$';11'ag t1;c:_':c:+g;s§4":9T'i:e T passed by the Government in ;::s<:_er<:isé~.Qf"powr3:;r$".L11:i&£ér :;*§€€:tic$11L 13{23(/3:) of tbs Act, aha}; be :51 ord%3fi_ iifipxxgned Qrder b::i_:1g a 11an--=:;pe=:aki1;.g ord'éi9' pcf£é§:3éEi-1;x?it11c3'1ivfAaz§pIicati(>1: cf misc} is the facts and : case cannot be sustained.
7}', Lifaifififi. A V€4a:*3;::f§:apndt:I§i'__I-'}¢::?.d€r, hmvever, supports the deegion :i';;%1;e"'?f§cv1éinf§f:fie2:t fitaitizxg that in the Eight 0f the zarder gpa-zasged by th£:VC0E1missim1er for Cammmvztiai "§'ax€ss wha ahaéj mifié tea the facts of the cam, the State A€§'roa:;€:r;1:;aé§i21:'VEiawissucd the impugn-"ed endersemttnt Vidfi A.13.1ét:)_:urje~»« fwithsui filfthfif cmzgiéeraéien aor apglying 51$ miné' 'tr: {fie fécié sf thé cast * éipfifi flagging ma Eearmeé cmmsei fez' thfi paréiag, E fmsi K as E36? Seciicsn §3{2}{A) Sf thfi Rat, {kw power vests with the Stata fievaznment '£9 <:te.r:si<§€;r' the raquest mafia bf; tha %, ' pefitiener for remission of the interest payable. 'I'iisrefd1€E§;"it was ' obiigatory on 111716 part cxf the State Ggvgrnmexii "'56 L. to the materials placed before it 331:1 ..
and timmafter pass 3 Speaking cxxjder. Evéxz asT'}V:'>éA1=:._:"~1'--1I1;:: zi3f the Kamzataka 83163 'Fax Ru1e§;"«.,:19:3_ , i,§§_ c.%1e§v:ii" that the conclusisn is bf: "St;3i£§'~Ciovcmm¢nt in the matter sf waiver gjf i¥3e':fi:a§0ns recorded in Writing. In the c§;3:,§§1§&: has fully paid the tax assfisségy s;s§é3i€}er/ remission cf interest an sevegjai faced 333; the Campany :L6., the «thént the year 1991, {ha authorétifrs ought is 1t1avé"2:3'3§pii€t_dV'.tEi6irV to the factéi and ciztfizmaéazicfia '.E)j§'ga€3._fi%€Ei{~a_§}_{i}, p;assed a"$p€ aici:r:g orrifir t1':eItaaftt::: .?a:?.£u:"€ 10 ds $9 . ' ~I:1aS;. I"¢$i,§}'i.'1':'d" ;*;"§:" ~§}}l&'g'a1i§§.=u Q. A "E.__::: 2-"1é§::;uEt, mass Writ petitimzs area alimsved. Impugnad " .§fz*a:§¢frj at. fisinsxure »~» J and the impugned endorsemsut 3% VA "--z%'fi*;:;:;A*:?az:-«:?éI_:.3.5ie » KL are set asidaa, Thfi State G0w:r:1meni__is dimctefi f_:Qv;;{§:1Si£§&r {gig ztspmsentafien submifteé ?:)j§e' tim petitizmér atzé fgglasfi an Ofdfif afmsh as expfiditiausiy as paasible. T11} the 3%/A {?GI1Si€i€1'€fi{3I1 of £216; Ifiyregtntation, 'HE «E1I}I}3.ClI:£§Li€3'S''§;'*.g;I'{3'&il;'i'';}'§:i;TiEK;.3;V . not ':0 pmcfizfl with the rcxcewiy of the amount. 'V ' VP