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Karnataka High Court

M/S Mangalam Granites vs The Assistant Commissioner on 16 January, 2009

Author: N.K.Patil

Bench: N.K.Patil

Pi '}'§§}Z EEEGH CQEEFR? Ci}? §<I_i'-.R_'=\E;§'1'f»'--.}¢l_é'a 93$ E::*'«.£'%G.5-J~.Q}?.E. 'é:'l'l'~E(}s&35=%9-'%--»3i«'5 *1}? 2.'!34}8

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FRESE 'a*-{P3, ARE FELES UNEEER ART£CLES 226 AND 22? OF THE
CQ¥*éSTE'§"i.£"?%$3'% S? 3ND!a% P§%§&":'%%4'G "$0 QLEASE-§ THE {P:.€£3'2.3{5¥*~éEB PEf'~3A§.TY
ORDERS F-'AS$ES BY 'EH5 R2, E'-T.)-R THE 3-KSSESSREEN"? F-'EREQB '%§9«3-§§
fésfiifl '§Q8§~&i'; i}T.22.5.38, RESPEC"¥'iVE§J?' V2538 A%~£N~F 8; S 8: A§..'E~3«€} "F3
{ZELEASQ-"E THE CC%4$5QUEE%€T%9sL QE£'se'E?sE'~=§$ i'°-iQ?iCES ESSLEED 31% FQRM Nflkfi
S'§".22.$.{1'£ R§SPEC'§'§'v'EL'{ V355 ANN-H 8: J. QUASH THE EN%RSEf'éE§{3;'

%$$¥..%E$ 31*' THE R23 QT.2'L%'%:Z.'3z3§ 'JSQE Ai'~EN--¥'~é SSREC? TRE R1 3:"-§?;2?,
A§.}"§"%~i.QR$T%E$ 9&3? "$3 AS? i.%'r'30?~$ THE CRCULAR %$Si.}EB 8'?'  
i'.",{.?ef*x2'§%¥A%-».,"*3=SiQ!'~«2ER 9% RES?3E$'§' {>23 LEW Q? PENA2.'{':' '(EOE €'3%R$_1L}'L¥'sRw5._ 
£*é€';(¥{SzA.?C¥1§€2:33€:@»«81?C%R{}§3LAR !'s£{3.'%9:"S3-€34 'v'iE}E ANENLD.  A  "

:";~:£3a::ws. cemzwe an 5922 ?R?Eé.%¥%%§é$§:Y HEARWES.» . jH§S'~§§A*f§  "

$2-«:5 seam" MABE "ma FQLLQWM;  . A
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The petiiianer, a$$a%§%ng*  iihe ébrrécztfizasé  

impugned penaity ordarsg  im «-VV§'g=:.«;=~A:Apf;::pVi%1cfeni
for the assmssmerat p&r%c3§:"' dated
22.5.68, respect%v§'%y__    é;#d G; the
canseqtéenffiEg'é'i%;*s§§;fi§'IV'_;%fs§'fit;§§§'~~  $49.8 dated
22.5.03   and J and 3335 the
andorsemténf'     fa respondent dated

21_H.O8,_ vidés' .4§;n:2e;xu?'«a~--ViKi: has wesefiieé these wflt I-'f fiér?;%'§E§;di?s§ :,,"%F:iifi3er,H fiéfiéiefier has; sseught to direct the authafifies mt ta aci {man the cimuiar §$si3e»d""by ihe-fiémmisséone §r: respect of §&vy (315 penaéfy /' _....._...........,...---------«-«--w-""""'"'""' " ' 3}: meg sews: 212:: 1z:,».;22a:ATA:<.A AT 2;--~.:~z<_;AmR.£ '§5.P.2'éQ2.;§S9»%«8£=*§ Q?' 2993 132? THE HE-GE CQEEE? OF §;AR_;'§ATA}<ZA AT BA.}EG5'~L{>P.E_ ';§:'.§'.3*<EOs.158f?¢$~8f¥5 GF EMS cs-

vide C%rc:u¥:ar Mc.KSA!CR!128:'GO»0'L Circuiar Vida Annexura-D. 2, 3 hava heard iearned standisjzgcaijnsgei _a.,fiF;::£%a:4ir1g'. '£0? petiticnar' and ieameci Governmer§t__P£géder'appea.r%i3«§'--~.vV"

fer regpandeents.
3. iearneé counsefa.p§efif'i§§§: p§i'ties, at the mstset, subnfittad invcived Er: the instarst 63$?! écanfierned, is direcfiy this Caurt dated 215* -WE w.p.m, %1%3sa3 of zasa (M15 V§shwakari'fi'a _'_ f?: i:'fii'i:5fiS Hits}, Bagalkata Vs. _i:omm.§45:§:s iva::er df"€§:f§§fiéerc§a3 Taxes and athers ) and ¢}t§_h& ;"-»s;oi3vAi:a<'f.-téé ._mat£ar5. Therefore, they suiémftied :: >...__ 'iha°§,"..f§::§%m§iE§§';__£fié saéd aréer, the instant writ petitians . {hay 3&3 3%-'spesed of.
The submimian made by éeamed i3fiii¥'§S€5 . *.*'_'=:l:'>;f§:3_e.5§:'ir2§ far both €19 partéa, as sfaieé gums, is gcfiaced 1 ' ' " -5:'-«£2 rancid E-EGH COURT OF 3{;»*-.R}2.--=3,.'i'.9»..'§¢'..é'~. A? '§iAI'.}é€'.1*s.l$8f}'§a8§$ OF 2998 8} GE C€.3{§R'3§' '(BF K'=§3?.'.?%':;'l."l".!~'-.§<Z.fi'-2. AT }2§A}§GrALQPJ--E. '%:'.P.}%O2. 2 i8i3'«"3-3f!:'> Q? '2(?i)S
- -1
4..
5. in the fighiz $3' 3% submisséon made by iéaffiéfi muhseé appearéng far ficath the parfiés, a$ iha §f"i$§3f"ff writ 33£~°3'{§'{§fi¥'I$ flied by pefiiiwsar 3i'é_.d§§§§$éd::(T'5? 3 fafiawirig the arder passefi by ihés Cdgjrt zaea in wmxee. 43393 of 2395 W} vishyuakakma Granite Wes, fikai, 3agas:mg %§:s. agmm§ss%2ag+ar ef Cammerciai Taxes and %Ti3%¥§er§L__)V3':\.§.¥s&-V§%;§é»rVcnnneeteé matters, in 50 fag'43§v.,Praj;'é%;'(i§} far the ?"§3SC%i"'IS water; gireetéamrxsz {$3 i§§2'_'?p"e2f§;§ir3mer are aiicweé in gar? . _ _ . .
{ii} The g;2e r'£;§fiy orders passed by the 2m f":3%'__ fir1e é§$é3smenf periad 'EQQ8-99 arid fespeciivfiy véée Annexures-F V VV ené G"*&nd:é§$4:$%he csnsequentiai éemand na%s~::e$' Essuaé ' ..§?}":*:%'Vn3'_.?sé5c:é;é daieé 22.5% respeciiveiy Vida Annexuraw :.:{:*:!d ';}: are hereby 39% aside, raserving iiberty is the ' ";%:é}é;::§éndents~autheréi§es fisider the matter in the EJZEGE:-E CCEEERT Q? §<1AE3=\§fi.Tfi:.K_e§ AT B.fi%3'€GA§.--CJ§?;E "3siP.E"=3%.158'.?4»8§S O? ;'E€2={'IS " ._ ' ~ 3:: EEGH C923? 6% §i;§P3EA'§AEaL%. 21.'? 32.:~:<§2s.L<:>;«a§ *:+:.1*_2~$<:;g..:5s9s:-2:>3 53;? 2r3:::s E3'? TEE CCEZERT =1}? i='£_.5aR?.'lAT.9§i.fi. A"? E':..1¥£'E€'z.3§L£*R§i '--.\?.§'.3'«E{33. l5«S:'3«'$»?>f}f3 C}? . in Eight cf the fiirecticms issued? by tiiys Cmsrt, if sa edvise<:§':'t2§. éfrseed arise. " V' V' with {ham absewatézmg, the ifigtant 3 >' flied by petiiianer stand dispased 'é ' M 'V V sag, 1 Tudge 3323*