Karnataka High Court
Indian Overseas Bank Having It vs The State Of Karnataka on 14 March, 2008
Author: N.K.Patil
Bench: N.K.Patil
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 O? 2003 AND
CO MA'!"I'}3RS
_.,-.9121 ..s.9.am
vim
AND
w.p.No.1&4gfl7 Q5'
W.P.NO. 43632 OF 2993 A
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GENERAL wmssn as. RARE-'I-'A5! . _ V = ' ._
- ' .' 'PE]'!T£GNER
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AND :
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REP' BY..SECRETA,R":f"f?Q Fmuce
GOVTOF.KARNA.T.A.i<A --~
vlouma
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V a-1Ags:~'.=-AN _ _
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.. 4 V THE Pf'<{'Je[5ES$£0NAL TAX omcan
" 211$) CIRCLE, 3ANGA%..ORE
" « _ V' OFFFEE OF THE COMMERCIAL TAX
OFFECSER, 2ND CQRCLE. LAKSHMI CGHQPLEX, I FLOOR
VSESHADWPURAM MAiN ROAD
RESPGNDQSETS
4- (am 3. SUJATHA AGA FOR RE S)
IN 'l'I:IE HIGH CGUR? OF KARNATAKA A? QANGALORE XVPRO. 43632 O"? 3003 AND
CO MA'i"'I'ERS
IN THE Hlfili COURT OF KARNATAKA AT BANGALORE. W.P.NO. 43632 OF 2093 AND
C0 MA'!"¥'E'RS
-3_
THIS W15'. 15 FILE!) UNDER ARTICLE 226 OF THE CONSTlTUTl0_N"._
OF INDIA, PRAYING T0: DECIARE THE EXPLANATlON RES'
SEC.2(h) OF THE KARNATAKA TAX GM PROFESSDNS, j V '
CALLINGS AND EMFLGYMENTS ACT, 1976 BY VTRTUE OF SEC.-fi_ OF
KARNATAKA TAXATION LAWS fig! ACT,
UNCONSTITUTJONAL. QUASH ANNA, T§CE ISSU BY R:2,TCrONE OF
THE BRANCHES OF THE PETR. {)T.18-6-2603, A_N£\LB NOTKZE ._
-3 DT.15-?'-2003 TO ONE OF THE BRANCHES (BF Ai€fsl.Ci" 1
NOTICE ISSUES BY R-4 D112-5-2!'.IJ3 TO ONE 0%' BRANFJES THE :1 T A
PETE. PRQHIBIT THE RESPONDENTS FRONF COLLECTIfiG"«._ "
PROFESSIONAL TAX FROM ANY OF THE BRANCHES. OF I53 '
KARNATAKA' _V
W.P.NO.32389 OF 2003:
BETWEEN *
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FRAST BANGALORE
'' V .3 A. THE CO§AMiSS£ONER OF COMMERCIAL TAXES
" - V. . _ V» as KARNATAKA, VANUYA TERIGE
KARYALAYA, GANDWNAGAR
- BANGALORE-566 one
RESPONDENT S
~ . T * 4: ' ~ -{By Smt: 3. SUJATHA AGA FOR s: T0 3 )
IN THE FHGH COURT 0? KARNATAKA AT BANGALORE WPNQ. '#3632 CF 2003 AND
CO MATTERS
IN 'I'I-iii'. HIGH COURT OF KARNATAKA AT BANGALORE. WRNO. 43632 OF 2603 A399
C0 MA'I'TERS
~4~
THIS WP. IS FILED UNDER ARTICLE 223 OF THE OONST¥TUTiON_ _
OF {P-JDIA, PRAYING TO: DECLARE YHAT SECS OF "FHE " 3
TAXATEQN LAWS { ACT, 2003, EN SO FAR AS
SEC.2(t1} OF THE KARNATAKA TAX ON PROFESSJONS-,1' TRADES», M [ '
CALUNGS A519 EMPLGYMENT ACT, '¥9?6 IS UNCONSHTUTIQNAL-.
THE NOT¥CE DDT.23--6~2003 ISSUED BY R-2 DIRECT
RESPC>ND£N'¥ T0 FORBEAR FROM COLLECWNG Afh' ' T
TAX {N RESPECT OF THE BRANCHES OF THE V A. ,
WP. No. 40990 OF .3003
BETWEEN
1 ms MANGALORE GANESH BEEU! WOFEKS "
HI-EADOFFiCE:V|NQBAROAD, " ._ . V ' '
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(By Mrs KAMATH 8. .' L 1)
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'*TAXA'I'l{: LAWS (amewmaenm ACT, 2003, In so FAR AS {T AMENDS
T seemm 29:} o§= THE KARNATAKA TAX on PRQFESSKDNS, wees,
' -. cagzunss AND EMPLOYMENT ACT, 1% IS UNCONSTITUTIGNAL QUASH
IN 11$ HIGH COURT OF KARNATAKA AT BANGALORE WPNC3. 43632 OF 2003 AND
CO h§A'I"I'ER.S
EN TEE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2003 AND
C0 MATTERS
--5«
THE SMPUGNEE NOTfCE DT. 23.8.2603 EY R2 VIDE ANN--A HGLGING THE
SAME AS SLLEGAL AND CONTRARY TO LAW. W50? THE RESPONDENYS
TO FORBEAR FROM COLLECTING ANY PROFESQONAL TAX iN
OF THE BRANCHES OF THE PETITEONERS.
W.P.No 37429 OF 2003
BETWEEN
1 GASTON TELESERVICES PRNATE LIMITED T
A CONWANY WCORPORATED UNDER CQ_'S "
ACT, 19'56WlTH {TS REGISTE QFFECE AT
GRQUND FLOOR, 148, EMBASSY$QUARE. "
i#\3FI-WTRY ROAD, REP. HERE IN BY -!T§
DIRECTOR, T.V.LAKSHMlNARAYANAN=.. '
' J'; ;';; --§§e'rrnc$£siER"'
{By am. G. SARANGAN mo sm. KP; V FOR
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AND: H
1 STATEGFKARMTAKA -- I
REP. BY rrs PRINCIPAL sEcaErA.RY
RNANCQ"-.DEPT.,' _
v:n+iAMA"3ouD+:A,'- .
VEEDHANAEEEDHI,
SAQRGALORE-1
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' «vAN2.m.T:a;.--:RzGE KARYALAYA,
KAL.{DA.$A~ R0513; GANDHI NAGAR,
:3.amAL<2~.REv9*._.~~
' 3 Asszsmqf CGMMISS10NEROFCOMMERC£AL TAXES
~ V _» ' ism. SQJAMA AGA ma RESPONDENTS)
15'!-"H C=i_RCLE'.§ MALAI MAHADESWARA BUILDWG,
CHAMRAJPEF, BANGALORE48
Kl RESPONDENT S
-V .. ._ ETHIS wp. :3 FILED UNDER ARTICLE 226 os= me CONSTFIUTIGN
-as NDIA, PRAYWG TO: DECLARE THAT sscnon 5 OF THE KARMATAKA
4: _T5xAT:m LAWS (Awennmenw) ACT. 2003 (ANN--B) IN so FAR AS rr
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WRNO. 43632 OF 2003 AND
CG MATTEEQS
3}»? THE }§GH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 GF 2903 AND
CO Iu£A'I'TER.S
~6-
AMENDS SECTIQN 2{h} OF THE KARNATAKA TAX ON PROFESSSGNS,
TRADES, CALLINGS AND EMPLOYMENTS ACT, 'i9?6 i3
UNCONSTITUTICENAL AND ULTRA-VIRES ARTICLE 2?6(2) OF THE
CONSTHUTION OF £NDifiL QUASH THE ENDORSEMENT DT. 33.5.2063 VIDE
ANN-A BY R3. QIRECT R3 OR ANYONE DENYING AUTHORITY TO
PROFESSKJN TAX ON THE PETTTIONER TO DESBT FROM DEMANDW3
OR CQLLECTENQ FROM THE PETITKDNER OR ETS BRANCHES .fia§'~1..Y
PRGFESSJON Tfisx IN RESPECT GFTHE BRANCHES OF THE PETl_'{i.Of4ER ~
COMPANY. .. __
W.P.No. 35033 OF 2003 %
BETWEEN
1 SOMU SOLVENTS PVT LTD
N0.2Ci, MRiE}-K3 SOCiETY
BTM LAYOUT. BANGALORE
RE?-".BY HS MANAGING {MRECTOR
C. SOMASHEKARAN _
(Bysn:MvssAsTRYAav9cA1E '
AND:
1 sTATEc4=§r.AR:~:A1M<AL ' '
REPBY ETS PR!NC%PAL.._SEC§1'Ef.%.P;Y
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BAMLBALQRE senom V
2 . ms. Demw COMMISSFSNER OF COMMERICAL
, 'A$SESSh§Eh£T'«.li, BANGALORE RURAL
.=BA?@GALQRE'{J|ViSl0N
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' 3 'THécoM..né1$;é:éiNERoFcoeAMERctAL TAXES
" ' ' ~ « _ 's:.:3A'rHA AGA FOR RESPONDENT8)
ccmuaaacmt TAXES conmex
. V GANDHINAGAR
AA BANGALORE - 560 099
... RESPONEENTS
IN THE HIGH CCRERT OF KARNATAKA AT BANGALORE \¥_I-".NC}. 436352 017 2003 AND
CO MATTES
gt IN THE HIGH CCEERT OF KARNATAKA AT BANGALORE. W_P.NC). 4%32 OF 2063 AND
CO MA'I"l'£IRS
.7.
THIS WP. IS FILED UNDER ARTICLE 226 OF THE OONSTITUTION
DF INSIA, PRAYING TO: DECLARE THAT SECTION 5 OF THE KARNATFIKA
TAXATION mws (AMENDMENT) ACT, 2033 IN so FAR As". FI'$"._
AMENDMENT OF secnow 29:) OF THE KARNATAKA TAX me.' _
PROFESSIONS, TRADES, CALLINGS AN9 EMPLOYMENT ACT,..~~T-916. is .: ,
UNCONSTITUTIONAL. DIRECT ma RESPONQENTS T0 Fons:-2-T._R FRQN'.
COLLECTING ANY PROFESSIONAL TAX IN RESPECT OF THE BRANCHES
OF THE PEFITIONER .
W.P.No 44744 OF 2003
BETWEEN
'I 4 s s MAHAVIQYAPEETHA '~ . --
ma JAGABGURU sax SHIVARATHRI RAJEMDRA -
CIRLCE, FORT MQHALLA, _ *
wsoae 570 094, . «_ ..
REP. BY ITS EXECUTIVE sEcT<ETARY,2.j_ ' ;
swamxsua
__ . _ _ PETITIONER
(By Mrs aAsAvAPaA&sHu;f€s'"I?a'nL" Aé.eq¢>cu_m;-:3 I' '; I
AND 2
1 STATE 0:: K_AI'~zNATI51<A; =
A BY Us SECRETARY, ~
DEPT; 05 REVENUE,
.~ . A M C~iBLDG, on. AMBEQKAR VEEDHI,
* - A aAMGAL9RE.56e em
I IIIIETCQWISSIGJER or COMMERCIAL TAXES
-- . KFTRNATAKA {'.(.%MN!ERCIAL TAXES COMPLEX,
-- AGANDHINAGAR1; BANGALORE 9
3 THE CQMMERCIAL TAX OFFICER
' MYSTDRE DIST,
STJJATHA AGA ma RESPONDENTS) I
I " THIS w.P. IS FILED uunerz ARTICLE 226 OF THE CONSTITUTIOII
Q ~. INDIA, PRAYING TO: DECLARE THAT EXPLANATION To sscmu 23:),
ITEM N037 TO THE SCHEDULE OF RATES OF TAX ON PROFESSIONS,
IN T}-IE HIGH COURT OF KARNATAKA AT BANGALORE WPRO. 43632 OF 2063 AND
CG MATTIRS
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. W.P.NO. 43632 O? 2903 ANT)
CG MATTERS
.8-
TRADES, CALLINGS AND EMPLOYMENTS UNDER SECTION 3(2) AND
EXPLANATICN VI TO THE SCHEDULE OF THE SAID ACT; ALL PROVISIOi\I-Sf I "
INTRODUCED BY THE KARNATAKA TAXATION LAWS (AMENDMEN~T}.A_CT, C' Q' , I
2003 (ANX. A) ARE NULL AND VOID AS THE SAME ULTRA VIBES Ti*IE'*--
CONSTITUTION OF INDIA. QUASH THE CONSEQUENTIAL 'FDEMAN.D'
NOTICES ALL DT.8,9'03(ANX,B,C,D ANDEHSSIJED BYTHE_F?.3.,._ .
W.P.No 4308? OF 2003
BETWEEN
1 VIJAYANAND ROAD LINES LTD I
ADMINISTRATIVE OFFICE: "VIJAY KARNATAKA?'
GIRIRAJ ANNEXE CIRCUIT HOUSE RORIDA
I-IUBLI SEOBE, REPBY ITS P,ALIdOLE)ER:. I V ~
AND CONSTITUTED ATTORNEY '_ , , _ , _
RPGADAGKAR -. i
. 1. _ _..'PE}"iTI'ONER
(By Sri ANANT MANDGI;_3\{}*2f{)I3ATE1._ ) ».
1 THE ST$'2'E.0_F a;aRN'A:IAKA»--RE£? BY ITS secv To THE sow
DEPTQF PARL*iAMENT:'$R\' AFF.A£I?S _
AND LEGISLATION'; %.I;=.':1ELi£L'DiNG-- ._ ' -
BLORE--CI-'E . ' _ _.
2 STATE OF KF«Rb£ATAI<A "
RERBY' ITS sacaeraav
FINAI;ICf:" E)EPART'MENT
vI£¥¥~q::I~JEs._8OUm-{A _____
aLofiE~<:rs= ' ..
_ I - RESPONDENTS
(sw, sLs;ATH.aI .a..<s_A mar-*< RESPONDENTS)
TIII-3' W.P.; ~ESII¥ILCED UNDER ARTICLES 226 AND 22? OF THE
CDhISTITUTlON I'.-LIF INDIA, PRAYING T0: QUASI-I VIDE ANX. A MADE BY
_ FZESPONDENTLS TO THE ACT.
L A q%%Iw.£i§;NT¢.431eo 0:: 200,;
I " Mrs KARNATAKA PIPE CENTRE
' REP ITS MANAGING PARTNER
SURYAKANT N GOSHI
IN THE HIGH COURT {IF KARNATAKA AT BANGALORE W.P,I~50, {3632 OF N03 AND
C{)NNBC'I'ED MATTERS
¥N THE HIGH COURT OF KARNATAKA AT BANGAJ.,()RE. WPNO. 43632 0? 2003 AND
CO MATTERS
-9-
N0. $5, ASHOKA ROAD
MYSGRE ~ 5?0 (301
PETITIHOEQRV V' '%
(BySr£:SGSHlVARAMADV.FORMISVASSANVASSGCQATES fl ''
AND :
1 THE STATE 01-" KARNATAKA u -
REP av rrs PRINCIPAL SECRETARY _ _ «
FINANCE DEPARTMENT . V. _
VIBHANA SOUGHA '
BANGALORE -- 560 001
2 THE nepuwcommzsstousacar v_
commeacw. TAxEs1{A&5EsMEarrs7.::)..
msom-: --.
3 me COMMISSKJNER CF CGAIMERCJAL 'waxes
im<AR~ATAKA'---- :1, ~
vmutm-manage mevnzava
GANDHINAGAPT _, ,
BANGALORE v _
_ _ A _ RESPONDENTS
(SW. 3. SUJATHA Asgiroa itzessvdrfitbeuvs;
{Hr}; w...P. as Fwj U?»-.'-DER ARTRZLE 226 or T}-E cowsmzmon
'lND£A,""PRAYiNG' '£0: BECLARE THAT SECTION 5 OF THE KARNATAKA
L!&WS{A,MENDMENT) AC1', 2003, IN 840 FAR AS IT AMENDS
SEC_T¥{}N_ 2{h)V'QF §§ARNATAKA TAX ON PREEFESSIONS, TRADES,
CALLENGS AND EMPLQYMENT ACT, 1976 18 UNCONSTITUWONAL. QUASH
, mg NDTICE m.'1%;;.s.T2ao3 !SSLiED av R2 was muexa. wzecr we
RESPONDENT .-To FORBEAR FROM CQLLECTING ANY svaorssszoma.
_ not IN REEPEGI Cri"-' THE amncaes or THE PETITIONER
* QF 200;-3__.;
" »1 " MIS NEMINATH PPES 3. PLYWOODS
' REP. av rrs PARTNER,
s MUKESH KUMAR,
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.P.NO. 43632 OF 2003 Am
CQ MATTERS
IN '13-Ks? HIGH COURT (X7 KARNATAKA AT BANGALORE. 'W.P.NO. 43632 OF 2003 AND
C0 MATTERS
-39-
NL2753-I.-I, TI-IEERTHANKAR ROAD,
NEAR SANG-AM THEATRE.
MYSORE 570 001
2 W3 BHAVANA CERAMICS
UNIT OF BHAVAN ENTERPRISES,
REP. BY ITS MANAGING PARTNER,
5 ASHOK KUMAR JAIN,
No.35, MAHAVEER NAGAR,
ASHOKA ROAD caoss,
MYSORE 576 001
(By Sri: s G SHIVARAM ADV. FDR ms VASAN. )2 'V: ' "
AND ;
1 THE STATE OF KARNATAKA ; . I ~ . '
asp. av ITS PRINCIPAL SECRHARY,
FINANCE DEPT, VIGHANA . _ j
BANG-ALORE1.
2 THE cw commigsskézaga :55 oé:MaEéicIAL
(ASSESSMENI-Seli) »
3 THE CDMMISSIOPJER OF ccamzugaacm TAXES IN KARNATAKA
VANWA TI-IERIGE' KP.RY'A.LA'{A ' '-
GANSHINAEAR, D *
BANGALQREQ * "
RESPONDENTS
{sm 5. AQA I-'DI? VRESFONDENTS)
' TH'ssT.w«.I%¥.' UNDER ARTICLE 226 OF THE CONSTITUTION
OF Isatom;-, PRAYIMQ To:..I3EcLARE THAT SECTION 5 OF THE KARNATAKA
TAXA1'Ia0N--»LAWS~{A%I~iDMEN1) ACT, 2003, IN so FAR AS IT menus
'==-sEcTIo+~.2._ 261) ,0!-' KARNATAKA TAX on PRQFESSIONS, TRADES,
GALLINGSANE} EMPLOYMENT ACT. 1978 IS UNCONSTITUTIONAL IN 30
_ IFRR AS THE ITIDNERS ARE CONCERNED QUASH VIBE ANX. A 131'.
" " 'i2.6;2{J03. QUFISH THE ORDER DT. 9.9.2063 CONCLUDED UNDER SECTION
= . 1?' OF. THE'-ACT AND ALSO THE CONSEQUENTIAL NOTICE OF DEMAND DT.
'-I1.9..2L.'€¥3 FORM-16 ISSUED IN THE SECOND F'ETITIONER'S CASE AS
PER B AND C RESPECITVELY. DIRECT THE RESPONDENT T0
.__FDR8E';AR FROM COLLECTING ANY PROFESSIONAL TAX. IN RESPECT OF
_4TI*'IE..3RANCi~§ES OF THE PETITIONERS.
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WRNO. 43632 C87 2003 AND
CO MA'I'Tis3{S
fig
IN THE RICE}-I COURT OF KARNATAKA A'? BANGALORE. WPNO. #3632 OF 2093 AND
CO !eIA'I"I'I§RS
.1}...
W. P.NO.29842/2003
aarweersz
me VYSYA emc LTD
No.72, smeaaxs Rom,
BANGALORE-1, RIBY ITS >-
VICE PRESSDENT AME)
newrv HEAD, HR.,
SR! «om v mo.
(By Sr§: UDAYA HOLLA ADVOCAYE scsa ms. "He-.L,A Ant:
AND :
" L. _ ' % : Q A . s. SUJATHA AGA FOR RESPONDENTS)
sTArEoFKAR_~A'r,w.A 2 3 ' "
RIBYITS PRif~if3!PAiV_$ECR$AR'{, .
HNANCE Di¥ARTMEN'¥'--,-- . V'
VIDHANA sao:J;>H«A;,_ ~
BANGALOR.E:1$j-
2411-: C£RCLE,"i FLOOR, : =
ABHAYA COMPLEX,
RES:LA£.{3AR STREET.
s£:£§%iADR!PuRAM."' .....
THE PRoFE£s:oNAL'"%Ax
- ABANGALGREQAO.
' sins Fkofisseaémx TAX o1=r=m.-:R
i'{3R!C%.'E,"'i1.
" SLUM CLEEXRAMCE BOARD BUILDING,
A83!-IAYA
RE:E'sALDAR' STREET,
SES§~iAGF?|PURAM,
x BANGALORE-20.
'THE§}COMMiS8!ONER 0? comsncm 'wzes
1. KARNATAKA, corwencm TAXES COMPLEX.
GANDHI mean, BANGALORE-9.
RESPONDENTS
IN 'i'I"{E I-IIGH CGIJRT OF KARNATAKA AT BANGALORE WPNO. 63632 OF 2663 AND
CO MATTER3
IN TEE HIGEI COURT OF KARNATAKA AT BANGALORE, WPNC). 43632 017 2093 ARE
C0 MA'§"I'ERS
42.
THIS WP. IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUUON OF £NDiA, PRAYING TC}: DECLARE THAT SECS OF THE",
KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2003, W SO FAR _A$_ Y5
AMEMJS SEC.2(h} OF THE KARRATAKA TAX ON PROFESSIONS, TRI-'v.D;ES,_ V
CALLJNGS AND EMPLOYMENT ACT, 1978 i8 UNCONSTiTUTiONAlg"C)i.§A.SH_ " ;.
THE NOTICE DT.2-6-2(X'.£3 ISSUED BY THE PROFESSIONAL TAX.5C'cFF§CER, '
241+: CIRCLE (R~2 HEREIN) (ANN...) mo we NOHCE Dmu. (aacasvso
av PETR. on 24-6-2003) ISSUED BY THE PROFE$SiONAi. TAX 'c>:=7z=:<:.=_-'R. i' _
CIRCLE (R-3 HEREIN) (ANNE). uzmscr THE RESPONi3=ENT5§ T0. FORE5_EAFl-. :
moan COLLECTING ANY PROFESSIONAL mx lN RE$F"c?;C'i',_0F *m5__
BRANCHES OF THE PETR. BANK
W.P.NO.45614/3003
BETWEEN
1 MS. SEE. SATYANARAYANA manspoar _
REPBYITS MANAGER _ -_
sRI.aHv1sHwANA11~IAsHEm% "
HEAD OFFICESOCIETY '
HASSAN5?3201 _ _ V_ .
i ' . .. l5§T£'1'lONER
{By Sn: s G snzvéifiréfim s.§fs«V§;fAssAN' IKSSOCEATES) )
AND :
1 "ma mars OF mauaww.
' » REPEYEIIS F?RlNC%PA;Lv--SE$RETARY
'A FMNCE DEPTQVIDHANA osunm
% BL0RE«-»'31'a j
2 A "' omcea
HAS3AN 'j_
3 3 -- mé"coa'é.Mts$ioNER or cowancuu. mass
'-- S. %SU.}ATHA AG-A FOR RESPONDENTS)
' IN KARNATAKA, vawra "memes
* V. V KARYALRYA, GANDHINAGAR
» sLc:r~z;--:»5&3oc@
RESPGNDENTS
' ' ' ~ _ HIGH COURT OF XARNATAKA AT BANGALORE W.P.}IO. #3632 OF 2963 AND
\. CO MA.'!"¥'ERS
IN '§HE IEGH COURT 0?' KARNA.'I"AKA AT BANGALORE. WPNO. 43632 0? £303 AND
CO MATTERS
-13-
THIS WP. IS FILES UNBER ARTICLE 226 OF THE CONSTITUTICIN
OF INDIA, PRAYING TO: DECLARE THAT SECTION 5 OF THE KARN-$\TAKE--.T .4
TAXATION LAWS (AMENDMENT) ACT, 2003, IN SO FAR AS IT »Fu"afiEIV$D_$ ._
SECTION 201) OF THE KARNATAKA TAX ON PROFESSIONS,-' ''
CALLINGS AND EMPLOYMENT ACT, 1976 IS UNCONSTITUTIONAL. £)!REC'I'
THE RESPONDENT TO I FORBEAR FROM COLLE€3TING.. IAN';-'
PROFESSIONAL TAX IN RESPECT OF "I'HEf, I
PETITIONER.
W.P.NO.40632/2903
BETWEEN
2 M13 RAD?-IA KRISHNA HOSPIFALITY isesmces LTD '
M|G109,I(HB COLONY
1?'TIr-IIMAIN, 5114 BLOCK ' '
KCJRAMANGALA
BANGALORE-560095
REP BY ITS ACC043I\i'FS I V ' I
A.s.RAMAMu§mw5.:IVI»»"V _ _
(Ey we : a At:-~€Qc§'*I*:=_.~:«~. I )1
1 THE STATE er Vxaanaftayin rrs PRL SEC-Y
FINANCEGEPT .
VIDHANA
BAMGALQRE ~ 559 cm
':2 _ ccmizssaaréea OF comsacm
{am 3. sfiamég Aéa ma aespouosms)
' «TAXES(f\.VS.."-IESSMENTS-4)
' ,BflNGAI._ORE'RUfiAL DIVISION
vfrK--':,.G--aNaH:NA:3AR
~B!«N;<3ALORE-._--
RESPONDENTS
» mus WP.' IS men moan ARTICLE 228 OF THE OONSTITUTIQN
or: INDIA, PRAYING T0: DECLARE TI~Ifi.T SECTION 5 0% THE KARNATAKA
LAWS (AMENDMENT) ACT 2063 IN SO FAR AS IT AMENDS
SECTION 213!) OF THE KARI\IATAKA TAX ON F'ROFESSION$, TRADES.
SALLINCES AND EMPLOYMENT ACT, 1973 IS UNCONSTITUTIONAL QUASI-I
THE-IVIMPUGNED NOTICE QT' 22.7.2{XJ3 BY R2 IN RC.N0.'I080103O I
I ' -- ff}351033 VIDE ANN-A HOLDING THE SAME AS ILLEGAL AND CONTRARY
"Til LAW. DIRECT THE RESPONDENT$ T0 FORBEAR FROM COLLECTING
IN TIE HIGH COURT OF KARNATAKA AT fiANGALOR,§?. WPNO. 43632 {F 2093 ANI}
COI'€1'€EC"I'@ MAT'I'ERS
IN THE HIGH COUR'? OF KARNATAKA AT BANGALORE. WPNG. 43632 OF 2093 AND
IXNY PROFESSIONAL TAX 1N R.E$PECT OF THE. BRANCHES OF
CO MA'I"i"ERS
.14-
PETITIONERS.
W. P. NO.33402/ 2003
arsrwsau
MALAPFZABHA GRAMEENA BANK [ A
(ssraaususac unoerz REG¥C>NAL RURAL;
BANKSACT,1973) .
aaao omce; asueaum ROAD = *-
DHAR\NA£'.)-580 one REP av rrs ' F?
GENERAL MANAGER P R SHENOY
" ~ i__ ,';'§m§:nT:or§J'éR'AVV
(By Sri: UDAYA HOLLA ADV. FOR ;_+oLL.A}u§D V')
ANSI :
1
grit'
STATE0FKARa\IATAs'<~A_V
REP av as PR£MC£PAL sscaswzv V
:=aNANcE%paP'.«_;21';uaE,»;t V _ '
VIDHANA soupeaa, Bfi;NGALQR'E~1 _
COMMERCEAL TAX £}FE£CE:"R "
zc:iRcLE,. NAVANAGAR4 ~se.u3=.._I_ ~ 4.
Paosassidn Tax osiiictsé '
TAu.;;<«. .;, NAvA:wsAR, Huau
% ' _ psei<5f~*E$..e1oa-4 TAX ciléricsré
'i! 'C|R*I3LE, BE.l..l;.$D BEBLDING
A ' ,sAaAs:--.§vsw;=¢R,--. _BE.GAUM
" ~P§aFEésa%jf¢._TA§('bFFscER
1 C£RCLE,_ 1<Aua:.»;AHm
DHAR\'\e'§§D »
PRQFE3$§f)N TAX OFFICER
'i£C£R€:l.E,KALABN~lAN
:;>§aAr«ja~Ao
Paoéessaow TAX omcea
V' SEANIBENNUR
PROFESSION TAX OFFICER
IN THE I-I}GrH COHRT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2003 AND
CO MATTERS
IN THE HIGH COURT OF KARNATKKA AT BANGALORE. W.IP.NO_ (3632 OF 2003 ME
C0 MATTERS
-35-
iii SUB CIRCLE, NAVANAGAR
HUBU
9 THE COMIWSSIONER OF COMQJERCML TAXES
KARNATAKA. COMMERCXAL TAXES COMPLEX
GANDHTNAGAR, BANGALOREQ
(am. 3. SLIJATHA AGA FOR RESPONDENTS) 4' Z
ms WP. as FiLEi) umsrz ARTec:.£.22s as CG%éSTl'T?UT%0N
OF INDIA, PRAYNG T04 DEOLARE THAT SEC¥!GN--,5 or "i"H5._KARNATAl<A
TAXATION LAWS (AMENDMENT;---AGT, -!N*SG'nFAR as T-T AMENDS
sacnou 2 h AND mmooucea EX~PLANA'flQN' :11 To 'THE scaauuzg or
THE KAR A AKA TAX on PRGFESSTQNES, :.CALi.lNGS mo
EMPLOYMENT ACT, 197313 uNcoNsTnTuT:ouAL_, cu, T SH' NOTICES
DT. 21200:; VIBE mnexxo, an. 2.'!..200:--z.vua5 annex. E'; EH. 2.7.2003 vane
ANNEX.F., DT. 2.7.2003' V105; ANNi'-JLG. -..1s$u::zo~,3v R2. QUASH
THENOTQCES DT. 4.7,.2m3 BY as VEDE A'NNEX;*H,.___[.?:T. 27.6.2003 woe
ANNEKJ. ISSUED BYIR4, §3'I'._5.7,.2fl03:.l$3!JEDf--BY as VIDE ANNE.'-.'X.K. m.
20.6.2903 nssueo Tsv ae.vIar::a9.~NE;:._L.';~~ DT." _1o;7.2ece vine mwe>uu.. OT.
112.2003 VIBE A;=1NaT<.:xT. tssz.n;T;>AATBv';R?, DT, 2a.e.2aoa woe
ANNEXP. Tssugo ear 'R$;.:,D!RECT._T¥!E «sagsaowoems TO FORBEAR
mom COLLECTING .. any TTROFETTSTQNAL TAX IN RESPECT or THE
aaaucnas cm THE PETTTTQNER Bfiféifi, . .
w.P.No.39s3%1/2m§3j% fl
B£nNEENj L E. % O" Q
1' _ MfS'THE.ATAMlLNADU'HޤNDLGOM WEAVERS' CG-OP SOCIETY
« .LT{1' REF'.BYT{_S SENJOR REGFDNAL
' MANAGER, ATTRANGARM, CO-OPTEX
A REGi0!_\{A£. €JFFK;E':, NOSE33.
~. G0\¢'iNDAP§9£k ROAD, GANDHE BAZAAR
€%ASAVA_NAl3!._5fi. BLORE-G4
~. V PETITIONER
. .. ; '(any Sri: s G SHTTIARAM gov. FOR ms VASAN Assocmes )
AND"; _
V. 1' JTHE STATE OF KARNATAKA REP av rrs Pm sscv
. 1' ' " RNANCE DEPARTMENT, VIDHANA souom
= sncasxm
IN '$112 ERGH C0lH2T OF KARNATAKA AT BANGALCRET. WPNO. 43632 (Di? 2903 AND
CO MATTERS
[N TILE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 C)? 21303 AND
CO MATTERS
45-
2 ASST COMMISSIONER OF COMMERCIAL TAXES
IST CIRCLE, BANGALORE
3 THE COMMISSIONER OF COMMERCIAL TAXES
IN KARNATAKA, VANIJYA TRERIGE
KARYALAYA, GANDHINAGAR, BI..ORE»09_
(szvrr. s. SLLIATHA ma ma RESPONDENTS)
ms wp. IS FILED uuaenz ARTsc'LE..226 'Tee CL*3I§IS'Ii11.J.110!i
OF INDIA, PRAYING TO: DECLARE OF vTHE.,I(fic.RAHATAI(A
TAXATICIN LAWS ARQNDM ACT, 20D3,.._IN S0 FARAS 'iT Ah-3EI~%
SEC..'2(h) OF TH KARNATA TAX TRADES.
C-ALIJNGS AND EMPLOYMENT AGT, 19?6=IS l}3'IC€}N8TITUTI0NlItL."QUASH
THE NOTICE DT. 4-6-G3 ISSUFDVBY R-2, yang vAN£sI_.B. DIRECT THE
RSEPONDENT TO FORBEAR FRGM QOILEQ TING PROFESSIONAI.
TAX IN RESPECT OF THE BRANCHES OF THE '-- . _' = .V
w.P.No.37431 /%20;03
BEIWEEN I
1 SPICECOMMUNICATIONS LIMITED '
A CO.VIlP$Q0RPQRA1?£E:D~UNDER THE"f.'~Q'-S' ACT.
1956 WITH ITS REGISTERED QFFICE AT NQ98
HEMKIJNT TOWERS; .VNEHRU.[PI;:IIC§:'C,' NEN DELHI-
1100'ITWITH AN OFFICE. [INTER ALIA, AT
EMBASSY' SQUARE. 1438;' !NI'-IMNTRY RDELORE
REP. I-IEREIISI BY ITS VICE~I9RESIDENT~FINANCE
MR. Iv. LAKs:r1M:reAF:AvANAN
V _; ' " A. V PETITIONER
(B5: 33:. éa?:=éANt;AN AND ség KP. KUMAR SENIOR CGUNSEL ma
5.115 me .3.' PARTRBDGE _;
_AND;" I .
2 sf}xTEc§1=xAi2NATAKA
, REP. av 2:-rs PRINCIPAL sacnrzmzv
' A' :=;uA:~zc:-:5 DEPT., vnonma souom,
.. j V. VEEDIMNA sowm, vmas-zaesm vsems,
- _ vamsaaone-1
I ":2 V' .. THE comanssxomea es COMMERCIAL TAXES
VANIJYA TI-IERIGE KARYALAYA,
KALIDASA ROAD, GANDHI NAGAR,
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WRNO. 43632 OF 2083 AND
CO MATTERS
IN 'I'§§E HIGH COURT OF KARNATAKA $1' BANGALORE. W.I-'ENG. 43632 OF 2003 ANI}
C0 MATTERS
-17-
BANGALORE-9
3 THE DEPUTY CGMMISSKJNER OF COMMERCIAL TAXES
(ASSTS4 3), CITY DiViS£ON-I,
VANIJYA THERKSIE KARYALAYA,
BAMGALORE9
RESPGN_I3$.}IiT€IV»V_'vj'*-I: --I-
(SMT. S. SUJATHA AGA FOR RESPONDENTS}
ms w.I=>. IS i"-'¥LED UNDER ARTICLE 22$ 'bF'TH£'*coIisT§1;uTIoN""
05 INDIA, PRAYING T0: DECLARE THAT SECTION 5 frHE.KARI:.ATm<.¢I :, A
muavrnon LAWS Immmeun ACT, zuos, IN so'-an AS IT AMr..NI;~s~_, '
SECTION 261} G5 THE KARNATAKA TAX. on PI~2oFE~*ssIot~I.s.~. ATRADES,
COLLINGS AND EMPLOYMENTS ACT, 19:16'-Is UNCONSTITUT.I0NA'i;v--VAN§J
ULTRANIRES ARTICLE 276(2) OF THE OGM$1'iTUTi0N *--QF'INC-.'-IA. QUASH
was Am A DT. 19.7.2003 BY R3. DIRECT THERE. ga AIWQNE DERMNG
AUTHORITY TO LEW PROFESSIQN TAX C>t»iTHE PETiTiONERv TQDESIST
mom DEMANDING OR CGLLEQTIMG FROM' THE, PETlT|<3NER on as
BRANCHES ANY PROFESSION ma: «IN. R£*'.SF':ECST 0:? THE aaaucnes or
THE-2 PEETITIONER compmv. v -« . j
w.P.No.<I--13a§g2Ot3:3- &
BETWEEN V' ' '
1 CORPORATION BANK ' , .-- V
{A 30:2»: CGRPGRATE CI.'-}NST--'.'-'iTUTE£} mom
BAIIKINQ COMPANlES( ACQUISITION AND TRANSFER or-'
u:I:3ERI'AxINGs)'I=Icf{, 19:59)
. HAvImITs-- HEAD OFFICE A3' MANGAUKEEVI
' ~ IE?e1PLE RQAI'::.,P 8 NO. as,
muauoga 5755.001 REP. av rrs
~ 1. 'av GENERAL MANAGER. ZONAL HEAD
- GFBANGALORE zone.
' . . . I' I PETITDNERS
. ¢ (;"33.fSz1': ASIIQIQIARANAHALH ADVOCATE I
3 _ STATE OF KARNATAKA
._ , 4 . I REP. BY ITS PRINCIPAL secv.
H r FINANCE DEPT,
VIDHANA souom,
BANGALORE 1
IN Tifi HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 QF' 2603 AND
CONNECTED MATTERS
SUJATHA AGA ma RESPONDENTS)
TN 'f'I'IE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43-632 OF $2003 ANS'
CO MATTERS
-13.
2 CQMNRSSIONER FOR COMMERGAL TAXES
GANQHNAGAR,
BANGALORE 9
(SMT. S. SUJATHA AGA FDR RESPONDENTS) ~
ms WP. es men UNDER ARTICLES 22?? "or
CONSTHUTION OF iNDlA. PRAWNG 'i"O:»'3ECLAREA_TH¥\.T SEC."E$ €)F THEE
KARNATAKA TAXATION LAWS (AMENDh':'E¥\i'!.'} ACT," 2003. (AifiE7f'3.:DN§ENT
ACT OF 2063} IN SO FAR AS £3' AMENDS SEC! »2(H) OF THETFARNATNG
TAX ON PRQFESSKBNS, TRADES, CALLJNGS-ANQ EMPLOYMENTSS ACT,
1976 AS UNGONSTITUTIONAL. RESTRA!i'\1" THE FROM
DEMANDING OR COLLECTENG ANY '?ROFE$SlO|'€AL» VVTRX IN RESPECT OF
ANY OF THE BRANCHES OF THE. BANi(..._ _
W.P.NO.40493[2G_--Q_:__3 1;
BETWEEN =i '"'
1 cauveav
uo.3141,p£EwANs«:;2oAL>_, 'V V - '
Mvscfau: ;'a2oVc;24. 3%sf"iTs'c:g1Am:.AN
' ' ...PETiTl0NER
(sy sn Pumas 'Pi
AND: ______ <4
-,1 ' ~ smire 6.1;: KARNATAKA
- av !TSv$EC_RETRRY T0 GOVERNMENT
~ 1. E:.~:Aw::'e..pePA;2IMENT
= Vi'E)HANA
'BANGALQR$_.~ '1
THE GOii4_!M|SS¥ONER OF COMMERCIAL TAXES
* VAN!J'%'A"{HERlGE KARYALAYA
V, A' BLG. ROAD, GANDHINAGAR
. BANGALORE -- 560 009
I-J'
RESPONDENTS
IN THE HIGH COURT 0? KARNATAKA AT BANGALORE W.P.NO. 43632 OF 2003 A341}
CO MATTERS
IN 'THE HIGH CO{IR'}' OF KARNATAKA AT BANGALORE. WRNO. 43632 01''' 2993 AND
C0 MATTERS
49-
THiS WP. IS HLED UNSER ARHCLE 226 OF THE CGNSTITUTTON
OF INQIA, PRAYTNG TO: QUASH T1-'E EXPLANATION TO SECTION 261) OF
THE ACT INSERTED BY TEH AMENWHENT ACT, 2603 WITH EFFECT FRO!s*¥_
1.4.2003 AS VIGLATIVE OF ARTICLE 273(2) READ wrm AMCLE 337(1) Q?-'
THE CONSTITUTION os INDIA ANE3 SECTION am) as HE GENERAL««.
cuxusss ACT. QUASH EXPLANATTON vn OCCURRING AT THE _.|1.-"Ni: GP 'T 3
THE SCHEKLDULE To THE ACT INSEIRTED BY THE AMENDMENEACT r.- ~
2003 W.E.F. 1.4.2003 AS veounlve or ARTtCl.E 276(2) Ram: wm-: T
ARTiCLE 367(1) OF THE CONSTETUTION OF INDM AND SECTEON OF.
THE GENERAL c:i.AL:%s ACT. RESTRMN THE.....R5sPoNuE:~m:s';THEsR A.
SU8~ORDlNATE AUTHOR|TlE$ FROM ENFORCING THE er='~ *
PROFESSION TAX IN PURSUANCE 0:: THE MoT:cEs.:a.31.sEn. was ANX A___ A
TO c UT. 2.7.03, 13.7.93 AND 23.7.03 on vamcus 'ammcuas 0!? THE. '
PETITIONER-BANK AN9 RESTRAINENG; THE RESPONDEMIE. FROM?
ISSUING Ncmcss on OTHER BRANCH-§E_S'*~GF THE z=>t*r1TIc2NE3'wHr:r
HAVE NOT men ISSUED NGTICES so FARR 'V " .
W.P.NO.38534/200.3
BETWEEN
1 sow CHEMF*ACi({P} LTD." _ V
:~1o.2o,MR:EHc.L.m{oT.sT, I
29THMAm1sT_PHa3£.V . "
2:40 sTAeE..ang 2-..m3u's,_ ' V. V .
BANGALORESGEBOZS,
REP. av as MANAGQNG l;vl_REC'F€)R,.. _
_ _ . ...PET¥TiONER
'(By Sri ; T: 31' SSASTRY ;
350.? j v ..
1 * 1- :3TATEvKAfii§2.ATAKA
"REP; av TESPREMCIPAL sacv,
rrarsaasszca near.
Vlf.";'HA!+.i,A swam,
BANGALQRE 1.
' ' ., " T1-93. DY COMMl$SlONER 0? COMMERCIAL TAXES
" TFHE comzssaomsa OF comaencw. TAXES
_ .. COMMERCIAL TAXES COMPLEX,
GANDH!NAGAR,,
IN THE FIICEH COURT OF KARNATAKA AT QANGALORE W.P.NO. 43632 (X: 2993 AND
C0 MATTERS
IN THE HIGH COURT 0}?' KARNATAKA AT BAN(}Al..()RE. W.P.N0. 33632 OF 3163 AND
CO MATTERS
.19-
BANGALORE 9.
RESPONDENTS _
(SMT. S. SUJATHA AG-A FOR RESPONDENT S }
mus w.P. IS FILED UNDER ART!CLE 225 05 THE "
<3? INDEA, PRAYING TO: DECLARE THAT aecrsou 5 0? THE KA_3NAT;~.2j«aA.._% _
TAXATIDN mws WTENDMENT) ACT, 2003 IN so FA-:2_ AS=,l'I':3 T
AMENDMENT OF SECT!ON 2&1} OF THE KARNATAKA. ,.TAX
F'RO=FESS!0NS, TRAGES, CALLINGS AND EMPLQYMENT AC"f,'= .1978' IS}
UNCON5TlTUT|ONAL. mascr THE RESPGNQENT Tc ..F<:>R3E.nR' FRQM " F
COLLECTING ANY PR{)FESSi0NAi. TAX IN ms
OF THE PETITIONER.
W.P.NC_).30495/Q3003
BEFWEEN
1 SUGUNA POULTRY FARM£.._!NE¥TEE-'_
No.77, BHAKTARAHALU ooueae-aoaza, ' _
NADiVATH|PO.,HGSKO'l"E TAi.'Ulr_(, 5 '
BTWGALGRE assmcr, RlfB'f"iTS_" - _
GENERAL MAN.A{?:ER----. sv.sUm4wE-.._
3 . . '- '.'.'.'PET£TIONER
(By Sn': G. sa.1§Ai§;G;a:i;»gq9 ééi. T<.#,V§{A.aaAié"ééNToR oouuses. FOR Mrs
mm 3. PARTRIDGE } - , _ _ -- -
AND :
1 STATED? KARNATAKA
|T3.PRlNCiPAL secasrmv,
- ._ FENENCE DEPARTMEML. -
Avuamm sounaa,
. v.EsoHAMA~va':oHI,
=3Ar:c:.AL<_:1ra:=.n:,_
2 "THE'cow£!$sit>T§ERoFcoMMERc:AL TAXES
VANIJYA THERKSE: KARYALAYA, .
KAL!DA'$A ROAD, GANBHI NAGAR,
BAN{i'§LQRE~9.
é V. " THE.' aaiiuw COMMLSSIONER or oomencw. TAXES
- _ '{A_SST$}-ii, BANGALORE RURAL,
BANGALORE amazon.
RE S
" V -_ is. SUJATHA AGA FOR RESPONDENTS )
IN TTHE. HIGH COURT 9? KARNATAKA AT BANGALCJRE W1'-'.N0. 43632 OF 3393 AM)
C0 MATTES
IN THE HIGH CGEIRT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 1003 AND
CO MAT'I'ERS
.31.
THIS WP. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION
OF INDIA, PRAYING T0: DEEC-§..ARE THAT SECS OF' THE KARNATAKA
TAXATION LAWS (AMENBMENT) ACT, 2003 IN SO FAR AS IT
SEC,2(h} OF THE KARNATAKA TAX ON PROFESSION$, TRACKS,"
CALLINGS AME} EMPLOYMENT ACT, 1976 IS UNCONSTIYIJTIOIIALV "AI'_~I'E3_
ULTRAVIRES ART.276(2) 0? THE CONSTITUTION.QUASH THEV...NC;'~E'ICE " ,.
3T.20~6-20G3 ISSUED HY THE OFFICE OF THE DY. COMIIRR. __ I .
TAXES (ASSTSHI, BANGALORE RURAL, BANGALORE DIVN.,DIREC'f,R43I T I
TO DESIST FROM COLLECTING FROM THE PETR. OR ITS Be9_#NCHES-AI\I'.'{
CQMPANY.
PROFESSION TAX IN RESPECT or THE BR_AN£.11-_IES FJF PE'I'R__.g
W. P.NC).30996 I 2003
BETWEEN
1 SYNDICATE BANK
HEAD OFFICE, POST BOX _
MANIPAL578119 _
RIBYITS ASST GENERAL MAN§_\GER.v' . A
KSUDHAKAR KAMATH H . ., ._
" PEUTIQNER
(By Sri: UDA§:*JK HbLL£§?*\pt;':I;d.a 'HQLLITAND HOLLA 3
AND :
2 STATEOFKARNATAKA
as PRL SECRETARY
nuance DEPARTMENT ,
VIDHANA """ "
'BIANGALQRE ._
2 '&0MMER£}IALfFAx0FFICER
- FIRST cancw
BANTWM. T'
DIIIKSI-5.iNA KANNADA {mam ICT
" : ' ~ 3' THE Cmmnsstonen FOR commencw. TAXES
_ 1. swamn AGA I'-'OR RESPONDENTS)
V I. I " KARNATAKA, COMMERCIAL TAXES COMPLEX
_ ,£§AhT_'DHINAGAR, BANGALORE 560009
RESPONDENTS
IN THE HIGH COURT OF KARNATAICA AT BA3'~IGALORE WPNO. 43632 OF 2003 AM)
CO MATTES
IN 'I'i-IE BIG!-I CC)UR'f OF KARNATAKA AT BANGALGRE. WPNO. 43632 0? 95903 ANI}
CO IVIATTERS
.22-
THIS WP. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION
OF INDIA, PRAYING TO: DECLARE THAT SECTION 5 OF THE KARNATAIUI
TAXATION LAWS (AMENDMENT) ACT, 2003, IN SO FAR AS IT AMENDS".
SECTION 2(h)A£\ID INTRODUCES EXPLANATION VI TO THE SCHEKLERJLE.
OF THE KARNATAKA TAX ON PROFESSIONS, TRADES. CALLNSZS V A' ..
EMPLOYMENT ACT, 'I976 IS UNCONSTITUTIONAL. QUASH VIDE MIX. 5 A
17.6.2003 ISSUED BY R2. DIRECT THE RESPONDENTS TOLFOREIEAR =
FROM COLLECTING ANY PROFESSIONAL TAX IN RESPECT
BRANCHES or me PETITIONER.
W.P.N0.3355'7 I 3003
BETWEEN
1 emmvun GRAMEENA BANK
HEAD OFFICE, P B No.30.
VIVEK NAGAR (w), V I
BIJAPUR-586 101, . _ A -_ ' ;
may ITS GENERAL MANAGER; = - r
JTNAIK. '
_ _ A _ ..;PE"f1TIONER
(By ea: uomm HoLLA.'"FQ:z.:v;:s i~s<;:LLA;;..:~,r§::3'+4§c§':;1;i?\)
AND: V H _ _ _ _
1 STATEVIQFIIKARNATAKA. RE? 'B*54I':,.3 PRL secv
FINANCE 13597., VIDI-IANF. SGIJDI-IA,
BA?~IGALOREf£.. . A.
V2 PR<§FESSIONAL' TAX {JFFIIJER
' tz..j<;1I"=z<:3.g, JAMKHANG%;-------« *
» j'c<>,w.Er2.<~,:;zeILV"rAxoF1=:cER
" gas {::g:;;.£, saqamm.
go" .'
4 ":;c5;vIME:éC:ALf£'AxoFFIc5R
C':-QM PRCFESSION TAX. OFFICER,
2ND BIJAPUR.
W " " 3 Is .. comaaiséuonea or commeacm mxss KARNATAKA
' COMMERCIAL TAXES COMPLEX,
I VG-A_N{)I-IINAGAR, BANGALORE-9.
RESPONDENTS
I f F' -- A » '(':.-'::sn}; 3' SUJATHA AG-A FOR RESPONDENTS)
IN THE HEGH COIJRT OF KARNATAKA AT BANGALORE WPNO. «£3632 OF 2003 AND
CO MATTERS
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2003 AND
CG MATTIEIIS
-23.
THIS WP. is HLED UNDER ARTICLE 226 OF THE CONSTITUTKDN
OF iND}A, PRAYWG TO: DECLARE THAT SECTION 5 OF THE KARNATAK».
TAXATEON LAWS (AMENDMENT) ACT, 2003, SN SO FAR AS IT AME-ZVNDS".
SECTION 261) AND SNTRODUCES EXPLANATION VI TO THE SCHEUDLE
me KARNATAKA TAX on PROFESSKDNS. mamas, CALLINGS j MID " ..
EMPLOYMENT ACT, 2973 :5 UNCONSTITUTIONAL. cmasu me :~lOTl'€E$.. '
DT. 26.7.2003, 26.6.2003, 18.6.2066, 2s.e.2nora, 23.6.2003 AND 2e,_s;2m3_3v '
R-2, R3, R3, R4, R4 AND R4 was ANN~E, F, G, H, J AND K RE.s..zPE«:j1v§L¥,
D£RECT THE RESPONDENTS To FQRBEAR ERQM C0»LLECTii*é{;~i AMY"
PROFESSKJNAL TAX. use RESPECT or THEE-I
PEYSTIONER BANK
W.P.NO.51307/2003
BETWEEN
4 THE CENTRAL Aaecauufrzmocoa maxsnus 8. PROC!-.':SS£NG
co-opsmrnve Lm,
VARANASHE TOWERS. Missms IRE-ZET;
MANGALGRE5750fi1R@BY_5Ts_ T "
MANAGING ouaemok .GJ.'<' n<Ri9H1~:Amss,_
54 YEARS SIC ««RAMAKRi$!_flN.fiALYA * .. _ _
H . ., p 4. ..."PEnTIo:~aER
(By Sri M TH|RUM£.LES§{--?§.b4I_I5 am'; ADVOCATES FOR ws
KAMATIHI AND KAMATH mvcxamg
AND :
" 1. ._ mire: CSF xARNAm<_A_.arap BY PR1. sscv TO GOVT
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» ji<ARANTAm,vua+_+ANA soumaa
2 "rH'E'coaané§$.€§1€$&ERoFcoMMeRc1AL mar-:s
K-.i_RNATa?\KA'f.V*
VAN§JY'A THERIGE KARYALAYA
' V GANi3HiN.\GAR.
.. B.ANGAE;ORE 9
V' ' - comussecauea OF ooumaacw. TAXES
v {ASST 3) MANGALORE DWISIGN,
%VANiJYA THERKBE BHAVAN
-- T MNDAN ROAD,
MANGALORE 575 C01
IN THE }fiGH C(}iIRT 0? KARNATAKA AT BANGALORE WRNO. 43632 OF 2003 AND
CO MATTERS
IN THE §*IIC'rH COLFRT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2903 AND
CO MATTERS
.24..
4 COMMERCIAL TAX OFFICER
KOPPA TARIKERE
(SMT. S. SIJJATHA AGA FOR RESPONDENT S)
RE S
THIS WP. 15 FILED UNDER ARTICLES 226 AND 227 OF THE'
CONSTITUTION OF INDIA, PRAYING TO; DECLARE THAT SEC.5('I} OF_THE
KARNATAKA TAXATION LAWS AAEMDMENT ACT, 2003, KARNATAKA fiT..,.T--_ .4
M9,? QF 2903 INSERTING EXPLANATION BELOW SEC.2(h) «G5 ._
KARNATAKA TAX ON PROFESSIONS, TRADES CALLIIFRES fi\--NI3--. "
EMPLOYMENT S ACT, 'I976 IS ULTRA VIRES ARTICLE OFCTI-I'E
CONSTITUTION OF INDIA. DECLARE THAT $EG.5{'I) OF THE"i<AI'"iNAT"AKA
TAXATION LAWS AMENDMENT ACT, zma KARMATAI-'A AC-'I' Nq.7*aF F'
INSERTING EXPLANATION BELOW SEC.2(h) OFZTHE _e<ARN;A_TAKA.TA.\', QN _ A
PROFESSIONS, TRADES, CALLING$ AND EMPLOYEJENTS AQT; was *
ULTRA VIRES THE PROVISIGNS OF THE MULTI-STATE. co-op. soczemas
ACT, 2002 (CENTRAL ACT 39 OF 2302}. TI-IE NCYFICE EJT."
ISSUED BY THE COMML. TAX OFFICER, 'KQPPA V' .PAYM€:7NT' 'V0?
PROFESSIONS TAX OF Rs.2,50O FOR THE 2GO3«0Ii ~§?_:Y"T.--"{E BRANCH
OF THE PETR. AT KOPPA, VIDE ANND, DIRECTR-3 8: {TO FQRLBEAR
FROM GEMANQING ENROLMENT PAYMENT OF
PROFESSIONS TAX IN RESPECT THE BRANCHES CPERATED BY THE
PETR. IN THE STATE OF KARNATAIC.-'L - I' . _I _
W.P.NO.5285CI/V;2;Q§;§'-- I
'I INTEGRATEED ITECHNQTQCTT S-;}!3LUTI{)NS PVT LTD
A COMPANY' !NCORPOR.WTEI3~"UNDER THE COMPANIES ACT
195:3 ITS REGISTERED OFFICE AT NIRLON
Hausa, '2ND FLOOR... .I?R.A£*INIE BESANT RDAE}.
-. V's'ORi.i,'%e%UFe%i3.AI 400025 wrm AN OFFICE INTER
. ' ALIJR, AT# 31%.. 'I06 FT.ROAD,|ND|RANAGA
1sTv$1"AGE,,BvANGALoRe-as REP HEREIN BY
* 1- 3*: £T$-GROUPFLEGAL 3. PA HOLDER ANDREN5.
= KIJMAR'
PETITIONER
" ~ 5 1 ' sn; Ts' SARANGAN ANE) sm. KP. KUMAR sermon COUNSEL FOR MIS
, 'IZINQ: is mamme )
" 1. ,1' " STATE OF KARNATAKA REP BY ITS PRINCIPAL SECRETARY
* FINANCE SEPARTMENT.
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.P.N(). 43632 OF 2003 AND
C0 MATTERS
IN TEE HIGH COURT OF KARNATAKA AT BANGALORE. W.P.N€). 43-632 OF 2003 AND
C0 MATTERS
.25.
VIQHANA SOUDHA, VEEDHANA VEEDHi,
BANGALORE-560 00$
2 THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA THERiGE KARYALAYA,
KAUDASA ROAD, GANDHI NAGAR,
8ANGALORE--56{} 009
3 THE ASSiSTANT GOMMISSKDNER OF CGMMERCBAL ,
34TH CIRCLE, SREENWASA COMPLEX, I
1ST MAIN ROAD, SESHADRPURAM, V
BANGALORE 5% 020
(am. s. SUJATHA ASA FOR RESPONDENTS) " .
ms w.P. as men UNDER ;<~.RTI<::LE .c5~' 'me CC3NS"i'iTUTlON
0? mm, PRAYING TO: DECLAREST 1'!-{AT :3Ec.5"--r;h=._1HE KARNATAKA
TAXATKDN LAWS (AmNoME1~mA<:.T, zoos woe ANNE)€.E3, lN_.S0 FAR AS :1"
AMENDS SECTEON 23:) OF THE .¥1ARi*+!ATfi1KA ms: cm,
mass, camnes _j 'AND ;' EMr=;~_,cwMeNTs - ;~.cT, '£976 15
UNCGNSTITUTIONAL ;'AI~fD.-- 'ULTRAMIFIES "ART£(3LE...-- 2?6{2) OF THE
CONSTlTUTiON 0? i£s|E2..lA. =3_1UA_SH THE:-gnngzagamem DT. e.11.2m.3 woe
ANNEKA. ISSUED BY mag? 'R3-.OR A:~:YoNEw.--uER:v:NG AUTHORITY
TO LEVY PRoFE$3:om_ TAX cfst¢,T:-::_~: ..PE"I'iTiCé_.NER TO 053:5? FROM
DEMAN£)iNG QR.€3QLLECTii'€£3 .F_-'R€>_M=THE PETKRGNER OR ns BRANCHES
ANY PROFE'$SiON'*Ti3X IN'; RESPECT OF THE BRANCHES OF me
PETiTiO¥~iERCGMP.4¢NY.'--',--~.._ - -
W.P.N§};;_'3;6_;;4j345.V[$()50r'_§ T
1 _ "'R§3TA.fiY..lT}iU§;'f!?U'3POSE EDUCATKDN SOCIETY
" . N-A_?+éJUi\BGUVD
'REP av iTS sgcv K aazasuamammmm
GEESYHAASHISHU SHMSHANA SANHGA
Rem omen SOCIETY REGISTRARON ACT
.. snomaam NAGAR,
.. » WSGRE we on
* 4'-2EF?.--BY ITS secv s.s. PANDTF
?h'
V' cmzam Eoucanow SOCIETY
. --- CHAMALAPUR STREET
NANJUNGUD
REP BY ITS SECY
IN THE HEGH CGIERT OF KARNATAKA AT BANGALQRE WPNC1 #3632 OF 2093 A33)
CO MANES
3
IN THE EBGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2063 AND
CO MA'I"I'ERS
.25.
JAVED AHAMED
PEHTIONEEE I: 7;' ~ ..
(By an s EHMER SHETTY ADV. )
AND :
'I THE STATE OF KARNATAKA
REP BY ITS PRINCIPAL SECY
FTNANCE DEPT
VIDI-{ANA SOUDHA
BANGALORE 1
2 THE COMMISSIONER OFVEQMMEEEHL TAXES.
I-(ARNATAKA commeacw, T:'0(E.:---_3 K
GANDHINAGAR ' 'T '
BANGALORE 9
3 THE COMMERC!:'xETHX o:EH<:_,EE; _ _
151HcEossE.:=>r;c:An_. '-
NANJANGUDI I . »
4 THE coMa.1--:$s;;oNE:§.:TAx'QFEI¢ER" '
TCIRCLE H _ -
MYSGRE .
. K! RESP'0NDENT(S)
(SMT. s. SUJATHAE ASHE!"-"OR Rsspczvunems)
w.i=>. V45 FILED"bi%DER ARTICLES 226 AME} 22? 05 THE
:'V'.C(5I\1#3TITUTi{3f*T1A Q5 "INDIA, PRAYING TO: GECLARE THAT SECTION 5 OF
THE KARMATiaKfl' 'f}'¥)(ifiTiON LAW AMENDMENT ACT 2003, IN SO FAR AS IT
AME,NDMENT$'T£jIE SECTJION 2(h) BY INTRQDUCING THE EXPLANATION Vi
OF 'THE -._SCHEDUI__E' * THE KARNATAKA TAXES ON PROFESSION,
TRADE$, 'CALUHGE -'A:~zD EMPLOYMENT ACT OF 1976 AME} ALSO
mraowcrzew 'cs «ITEM No.37 IN THE SCHEDULE is UNCONTRAVERTED.
QUASH THE P'ETiTIGNS VIDE ANNEJLA. DT. 1.3.2003 ISSUED BY THE
RESPQNGENT IN THE FIRST PETITION AND ALSO QUASH THE
_ 'wEHooRs3EHENT DT. 2.a.2ao3 was ANNEXB. mo QUASH THE NOTICE
* ._UT{"!,8'2t3€:3 AS PER Annexe. ACCORDING TO LAWDIRECT THE
RESPGNQENT NOT TO RECOVER ANY PROFESSIONAL TAX FROM THE
PETITIONERS IN RESPECT OF THE PETHIONERS OR ANY OTHER
I Iusmiurzons 0:: THE PETITIGNERS.
T' ._ he '1'!-IEIHGH com": OFKARNATAKA AT BANGALORE WPNG. 436320? 2993 AND
CO MATTERS
we
IN 'I'i~{E HIGH CCRFRT OF KARNATAKA AT BANGALORE. WRNO. 43632 O? 2903 AND
CO MA'I"m?.s
-27.
'W.P.NO.383'23/2003
aarwezm
1 GNANAGANGA VIDYAPEETHA mus': (R)
E 3. F BLQCK, KUVEMPUNAGAR
MYSORE 570023, BY rrs
sacaanaav Si-IANTHA RAMESH
I-'-'ETfTlC)!~_i;E_'R' « .,[
(By Sri: A v snwnvas ADVOCATE ) " ' ~.,
AND ;
1 THE STATE 05 i(AR:'~3ATAKA
av SECRETARY
£)EPT.0F mamas
{JRAMBEDKAR ROAD
335335-03 _ _ _
2 THE comaussaouen OF' Pséizsssszcie TA,'-Q * _
RASALGAR ROAD, SHESHADREI-'URA!&fl A
BAMGALQRE-560920 H ' V _ V
3 T2~tE:a:s2oFEéSi;:s:a--T.5;x% I
vm c;:Rcz.;s, mvsogg _ '
' E RESPONDENTS
(Smt ; s. 'swam Rsézmwaewrs )
WLF. 13 ARTICLE 226 OF THE CETITUVQN
'HF §NBiA, P'RA"{{N$ TQ: DECLARE THE PROWSIONS IN ENTRY 29.! IN THE
OF E 'KARNATAKA TAX ON PROFESSJONS, TRADE,
CALLING_ AC}? Q"}9"?6,..'AVS ULTRA-VIRUS THE CONSTWUTION 0F £NDiA.
QUASH THE DEM-AND1'NOT¥CE BY R3 DT. 2.3.2003 VIBE ANN-E AS BAD IN
'V ' v LAW AND2WlTHQLJvT..JURlSD£CTlON.
,w_P. No;19:391 12003
'- 91 THE KARNATAKA RACESHORSE owmsas Assocumon
V7 r us. CRESCENT, 41, VITTAL mmra ROAD,
' BANGALORE 1
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.PN{3. 43632 OF 2093 AND
C0 MATTES
IN was BEGH COURT OF KARNATAKA AT BANGALORE. WRNO. 23632 OF 2003 AND
CO MATTERS
.23.
RE?' BY ITS SECY ASHOK RAGHAVAN.
SIG N.C.S. RAGHAVAN
2 B F' MAHESH
SJO BA. PARAMASHIVAIAH
32 YEARS
SHIVANANDA COMPLEX,
31? FIRST FLOOR. ~
KUMARA PARK EAST I
BANGALORE 'i
3 0 SHAILESH SHEVASWAMY
sro rm SHIVASWAMY
36 YEARS
R10 no 117, PALACE
ROAD aeumu HOTEL ATRSA
BANGALORE 1 V _ ._
4 wam BHANBARE .. ~
3103». BHANDARI '
memofl DECQQATOR '
asvems
NO528, 2z~1:3¢.r..:m~.=.:$, ~ _,
411-: BLOCK; R.T,"NAGA§§,b _
BANGALORESZ... 4. '
5 SAVl3<JAlN'"A..j :, .
S10 H;ARISHGHA5'é{.)RA JAIN"
44YEAR$ ' _
RIG NO :29, "'22? VENUGGPAL ---L_A'f{)UT,
II crzoss GANGANAGAR. " .
BANGALORE ~32 .
Tv_i}'iV A' . ..... .. V
'A ' S10 "CK CHMJDRAMOULESWARAN
YEERC33 2 "
' SB"$19,'~.'3RD PEENYA 1 STAGE,
BANGALGRE
VSRD CR035 :?E'ENYA
E$A_NGALOR_Ej%
._ . PETITIONERS
' ' " " 5 1 'Aragfsn; Pmémaifie K NAVADGI AGVOCATE)
AND VV '
'% .. ..i':~:E STATE 05 KARMTAKA REP BY rrs secaemav
TO GOVERNMENT.
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2003 AND
CO MATTERS
{N THE HIGH COURT OF KARNATAKA AT BANGALORE. WRNO. 43632 OF 3303 AND
{SMT. s. susama AGA FOR Raspormm'-:?, .
CO MATTERS
.29.
REVENUE DE?ARTMEN'f,
MS. BUILDING,
VIDHANA VEEDH!
BANGALORE 1
THE PROFESSIONAL mx omcea
v(3) CiRCLE
NO 30, SRINNASA COMPLEX,
: FLOOR, (up smns SYNDICATE ..
BANK}, SESHADRIPURAM I MAIN Rom,
BANGALORE20
THIS wp. {S FILED uuasa AR1'!GLE.S'--21"6_ AND 52::-.. THE
cousmtmon OF INDIA, PRAY:x_u<3..Io: : Dectaaaefirav Y{fi.)(:) 0? THE
SCHEDULE UNDER SI.-'.C.3(2) 0? ma .KARN.®,TaiKA-- PROFESSION,
TRADE, CALLING OR EMPLomEMT:.19?6-"i'o'BE_co:s;sTr{uIIoMAL ANS
cauasu THE SAME IN so FAR...A...~3_ :1" RELATES. TC>._'.'HE wcwsuou
OPRACE HORSE OWNERS' As;'A CATEGORY1.V_QUAE3!-E' mum TD 35,
NOTECES D'f.18--3»2QQ3 3. 13.3-20:23 i$SUED 3*: R'-~2.=
W.P.NO.273'=?'8
BETWEEN
% "«B***4"*'~'si*$Af?»3"N
' AND:
V' " rma ti? COMMISSKDNER or GQWERCIAL TAXES
, ASSESSMENTS-21, FAST TRACK
_ 'BANGALORE
we SUR§?A COATS} LTD .-
639, 46TH A '
3:23 moan, RAJMIMAGA
FANGALQRE-10;' rregs=.a\i .215
sa.Ac:x::ous~.;'rs OFHCER
. . . PETWONER
{a§"$q}"sVNAr§AS?mA~T;;AbvocATE )
STATE OF KARNATAKA
av rrs SECRETARY
IN 'I'I~iE HIGH COURT OF KAHVIATAKA AT BANGALORE WRNO. 43632 OF 3333 AN!)
CO MAT'.E'H§S
IN THE EEG]-I COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2003 AND
CO MATTERS
.33.
FINANCE DEPARTMENT
VIDHANA SOUUHA. 3ANGAI_ORE~1
RESPONDENTET
' (SMT. S. SUJATHA AGA FOR RESPONDENTS)
mus WP. as FILED uuoea ARTICLES 226 mu 227"I4':."ora=Ir§4?£"I I
COBISTETUTION OF INDIA, PRAYING TO: DECLARE THAT ,.IN$EI?TI(3N
OF EXPLANATION BY ACT 7 CF 2003 WITH EFFECT' FRDIVI
THE DEFINITION OF "F'ERSO>N" IN SEC.f2{h) CF .. -ACT.' AS" '
UNCONSTITUTIONAL. DECLARE THAT THE EXF?i.AMATION INSERTED £3! :1;_'
ACT 7 OF 2903 WITH EFFECT FRQM 142003 TO 'IPEIIQ-S0I\I" IN '5EC.?.(i'3) CF I ' -.
THE ACT VIOLATES ARTICLES 276(2) THE CO§'+ISTITUTIC}fi;'Ifi§'£CLARE§
THAT THE EXPLANATIQNINSERTED TO THEi~.DEFINI"FIONVOF §C.,2{'fi';~SY
ACT '1 OF 2003 WTTI-I EFFECT FROM CREIKTESIF1 GLARING
DIECRIMINATION BETTNEEN AN INDIVIDUAL'-AS-.VA PERSON AND TRE
COMPANY AS A PERSON THUS VIO.UITIItIG-- ARTICLE 1'4'~ OF THE
CONSTITUTION. DECLARE THAT THE EXJPLANATICDN IMSERTED BY ACT 7
OF 2003 WITH EFFECT FROM 1--4~'2.!'.I03.TC} Ti:IE. DEEIFIITIQFI OF 'PERSON'
I53 SEC.2(h) HAS NO IMPACT ON THE CI-§AF<GING.~.SEC.'3(2)'_.0F THE ACT.
DECLARE THAT THE 52:2 HAS 'NQ_LEGI$LATIVE".POWi':R TO INSERT
EXAPIAHATION BY 7 Off" 21303 W.E.F. DEFINITION OF
'PERS{)N' THERESY C:QrI\ISTi'I1ITIC)I'£AL LIMIT.
QUASH TI-IE NOTICE EIY 'R51 _DT._12-5__~2I);C3 '(TIDE ANNA.
W.P_NO.28'12I4i2G{§3<.I'
BETWEEN " ,
2 W3 I°ID§$I-NVAR'iN[_}l}K LTD
4- " - 1_4S;.11TH C-R033,' .e.e.~.n...a.':r~:,
'I . W'EST'€)F CHQRD ROAD. aaueuoame
» V ITS 'MANAGING DIRECTOR
' S<WRassA:N
PETITICINER
(say Sr¥: é"NARAjrAN§é. ADVOCATE )
I % THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
I I" 23RD CIRCLE, SAMPIGE ROAD.
" MALLESI-MIARAM, BANGALORE
IN THE HIGH COURT OF KARINATAKA AT 3AIN'IGA!,()R£ WRNO. 43632 OF 2003 A1511)'
C0 MAT'I'ERS
IN THE 1~H('I'IH COURT OF KARNATAKA AT I3ANGA.1.(}Rl':7.. \VP.N{). 4363;' OF 2003 AN?)
CO MA'l"'I'i-IRS
.31-
2 STATE OF KARNATAKA
BY ITS SECRETARY, FINANCE {DEPARTMENT
VIDI-{ANA SEJUDHA, BANGALOREJ1
(SEAT. S. SUJATHA AGA FOR RESPONDENTS}
V' 1%
THIS WP. Is I=II.EO UNDER ARTICLES 226_}§N£I "227". "OI=»TTIE"V
CONSTITUTION OF INDIA, PRAYING TO: DECUIRE 'zT--IA'r THE lN$Ei'-1TII£)N_
OF EXPLANATION av ACT 7 OF 2003 wm~I EFFECT._FRQM 1.4.2993 TO'~THE ~
DEFINITION OF "PERSON" IN SEC.2(h} 0!? THE? fi.CT.,_ A5:
UIIICGNSTITUTIONAL. DECLARE THAT THE EXPLANATION-.IN.'3EF&3'E§"BY
ACT 7 OF 2003 wrm EFFECT FROM 14,2003' To "PERSON." IN SEC.2_{h) OF
THE ACT VIDLATES ARTICLE 276(2) OF TI:E"»OOITIsTITIITION.._ DECLARE
THAT THE EXPLANATION INSERTEO TO THE DEFINITIQN OF SE-.'C;2{h) BY
ACT 7 OF 2003 WITH EFFECT ~-FROM ;1.4.;2EI15~-..CRE£A'i_'ES A GLARING
QISCRIMINAUON BETWEEN AN INDIVEDLW; as IT, AND THE
COMPANY AS A PERSON mus VIOLIITIIIO .--IIR'I"ICLE.--~ 14 OF THE
CONSTITOTIOII. DECLARE THAT VTfiE'~EXPLAbiPJ_¥1<.3N'.INSERTEfi BY ACT 7
OF zooswm-I EFFECTIT-TOIII.I.4.;2oo3 TOITI-IE OE_EII~IITk::II~I OF 'PERSON' IN
SEC.2{h) HAS NO IMPACT OI: T:-{E --<.;H2II2OII~I<3 .SECT!Gba%"3{2) OF THE ACT.
DECLARE THAT TI-II'-.;'~ R2~-..H?I,S' L--mIsI.ATIvE » POWER TO INSERT
EXPLANATION BY 7 OT-12903 wITII.E:=rECT'v.:FI2OIa 1.420% TO THE
OEFIIIITION OI= I "THEF¢:EB__Y TRAIIEORESEIIIIO THE
CONSTiTUT|0NA£ --L|£Ifij:T. Di§?ZECT--.ffHE R1767' REFUND THE TAX PAID
UNDER PROTEST OF LII~IOER-- THE COVER OF THE LETTER
DT. 2.5.2003 III ANX. A TOEETIIER WlTH-- INTEREST THEREON.
W.P.NO.304$:2'/2003" %
I3IE¥WEE"N§' " ' ' " '
I-7 I MIEVEOAITI I'IxIOusTRIEé"LTO JUBILEE BUILDING III FLOOR
. j I_IOv45.,VIIIIIIsEIJIII__EOAO, BANGALORE 25
" . (A P.UE§LfC..LiMlTEE) COMPANY INCORPORATED UNDER THE
' CCMPANIESACT, 1956
REP 6Y~iTS{.1rHlEF MANAGER MARKETING
AV, GUNDURAO
" 1 PETITIONER
: . = . IE3; 'I.=;EIIIIORA KUMAR AQVOCATE I
" ' ~. A " ~ I 1' THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
IN THE HEGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2003 AND
CO MA"I"i'l7SRS
IN THE HIGE} COURT OF KARNATAKA AT BANGALORE. W.P.N{}. 43632 OF 2003 AND
CO MATTERS
.33-
ASSESSMENT 'I1, FAST TRACK.
COMMERCML TAXES BUTLCHNG,
5TH FLOOR, GANDHWAGAR,
BANGALORE 9
2 THE COMWSSIONER OF COMMERCIAL TAXES AND
PROFESSION TAX, I FLOOR
COMMERCML TAXES BUKDSNG,
GANDHWAGAR
BANGALORE 9
3 STATE OF KARNATAKA
BY {TS SECRETARY
DEPARTMENT OF HNANCE,
GOVERNMENT OF KARNATAKA .'
VIBHANA SOUR)?-{A _ '
BANGALORE 1
(SMT. s. SUJATHA AGA FOR RESPQNDEi$[.'3}--A. '--
THIS wp. as F!LED UNDEF<=N2T|CLE$_226'_ Am 227 OF THE
cc3:~xs"r:TuT:oN o:= iNE}¢A, PRAVITNGI Tg: AND STRIKE DGWN
THE EXPLANATION To Pa'-mvrszcaus <3? sezrnom 29:) OF THE
KARNATAKA m:~ '«:>:s:1~.._s:eoFE;~:s:<.2gqs.--.' mamas. cmuwes AND
EMPLOYMENTS ACT, ms '*.-5.8 WtE£.l.. as EXPLANATTON V! OF me
scaswas To "mg AC=T.'= AS ii*.!$ERT_EG BY THE KARNATAKA
TAXATION Lfi~.W$-.A&1ENDfifiENT'--.ACT, AS UNCONSTTTUTIGNAL,
BEYOND THE §.eeesn;;;T_.:vg :>:= THE STATE ms veoumve
<3; ARTICLE... 273(2) .01: 33-iEE .co:s:s°T;Tt.moN OF wow. QUASH THE
ASSESSMENTORDER .oT.'v2e.a.:za93..PAss5o moan secnon 5(2) or
THE KARNATAKA TM PROFESSIONS, mass, caumes AND
EMPLOYMENTS AC;T.-19%}, av-.R1 - DEPUTY commssszonea or:
COMMERCW. TAXE$,..iN THE PE'i.'iTlONER*$ case ma THE PERIOD 2003
04 W05 mmsx 3. mo A.1..so To QUASH THE CONSEQUENTIAL DEMANB
NOTICE'-VI_N:* FQRM8 DT. 2G;6;'f£(IG3 ISSUED BY R1 IN THE PEFITIONERS
I ' 2003-O4 VIQE ANNEX.K.
W .p}NQ,3o593 isms
" T _ 9: ws anéama uuousmes LIMYFED
__ 'A no 2?; sum. TEMPLE ROAD
., aasavameum, EANGALORE-4
= . 4:223 av THE JMD. mew N JAGDALE
PETITIONER
' "--4{éy's&;vHARspaAsAn ADVOCATE )
IN TIE HEGH COURT OF KARNATAKA AT BANGALORE W,P.N(}. 43632 OF 2003 M41)
CO MATTERS
IN THE HIG-B COURT OF KARNATAKA AT BANGALORE. WRHO. 43632 OF 2003 AND
C0 MATTERS
.33.
AND :
1 STATE 0? KARNATAKA
REP BY :Ts PRINCIPAL SECRETARY
FTNANCE DEPARTMENT J _
VTDI-{ANA SOUDHA I ' '
BANGALORE1
2 DEPUTY COMMISSIONER OF COM9slERClAL--TT5.XES{A$S.1T£T43 T'
ems. Iv, BANGALORE OFFECE ot=m£?. . ._
BEPUTY commnssazman or courses-:¢Rr:4AL TAXES ' T _
{AS$ESSMENT)43, . '--
B.C.D.t,V10!4,MlTRA Towsas _
KASTURABA ROAD, OWvCU$'BON'F'ARK"$?,8.V -.
BANGALOREJ T _ -_ ; AA ,
3 THE COMMTSSIGNER or CQM%RC1AL..TA.'i(ES :_ -
KARNATAi<A,COfiA§:1ERCtAL TAXES '
GANDHINAGAE-.' ' V. --
BANGALOREe9_
(smzs. SUJATHA "
THtS:W.P. |SAF5%.'.VED UNDER RRTKSLE 226 OF THE CONSTITUTION
OF INEEIA, PRAYIMG T01' GECLEREVTHKT SECTIGN 5 OF T35 KARNATAKA
TAXATTON LAWS (AlfiN9§uflENfT}~ACT, TN SO FAR AS IT ANIETNES
SECTKDN 2(h} THE K;1§Rf<2A'fAKfi..bTAX ON PROFESSTONS. TRADERS
CALLING AND EMPLOYMENT, A_C'|';,_1--976 TS UNCGNSTTTUTTONAL QUASQ4
THE NOT|CE.BEARlN£'»_NCv.%211333 OT. 13.6.2003 BY THE R2 VTDE ANN-D.
DIRECT THE. RE NT TCJ FORBEAR FROM COLLECTING ANY
F'R,0_FES$Ii3NAL TAX IN "RESPECT OF THE BRANCHES OF THE
'PETTTTONER. A
W.§§TNc5f32&3T§T jgrsos
4 :V V MIS GANESH 3. suma
" ~ --_ A CHARTERED ACCOUNTANTS
,, ' ETAQSQIJE ROAD. UDUPT 576 102
v _ . REPLEY :Ts PARTNER
~ ._ Y' EUDHIR RAG, AGED Aaowr 57 YEARS
; SIG.Y.SUBBA RAG
T PETTTIONER
jay snz SPARTHASARATHTADVOCATE )
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 4332 OF 2003 AND
CO MATTIERS
U = f I . _ jg {By Sri: 3 s SHANKARNARAYAN AEWOCATE )
IN '£'HE HIGH COURT OF KARNATAKA AT BANGALORE. WPINO. 43632 OF 2003 AND
CO MA'§"1'ERS
-34.
AN9
1 THE commeacw. TAX OFHCER
1 caacm, umaao COMPLEX
uoupe
2 STATE OF KARNATAKA
RERBY ITS SECRETARY
DEPTDF FINANCE V _
GOVTDF KARNATAKA _ ---- ._ -
VEDHANA SOUDHA, DR.AMBEDKAR_ wagon: ~ V .
BLORE-01 ---- .
_ I-2Es§cs~:ng.n°Ts
(SW. 3. swam ASA ma aeeeomnerqwsg % %. .
was WP. as F%LED UNDER "A.R'i:cLE.s Am .227 or THE
ceusmursou OF £NDiA,VPRAYii*K'5" ta: augsu T,HEf.~30T¥CE {N FORM
No.11 m.3.7-2oo3 v1pE'A_uN.a |$SUED.?3Y'R~1v mrae' PETR.Qt3ASH THE
EXPLANATDN TO $£';<3.2gh') C_}F.T$-1E ACT NSERTED' THE AMENDMENT
ACT OF 2003 wrm EE.FE{3T:--_FROi§.1,._1a:1¢2G03'--«A$ veomrave 05-' ARTiCLE
276(2) Rzw. ARTECLE 367(1)*-- OF me '{;¢DN$T|TUT!ON or mom AND
sacnou 3{42_)_QF 'i'!-.£E't3E!SlEi-':.A£.'t'¢L.F.lJ:3ES AQIQUASH EXPLANATi0N Vi
occumne AT THE .VE:;4o 'THE.scHEnu'LE~ TO THE ACT. msaareo BY
ma AMENDMENT A:.:T..,oF EFFECT FROM 1-4.2003 AS
WJLATIVE ~--oF'- ARTi<.';L.E~ 215$; 'Rm; ARTICLE 337(2) or THE
CONSTITUTION o:= |N£.HA AND. sE::T1aN--~3(42) OF me GENERAL muses
ACT, GIRECT me AS8E$$Iflf$ wraoames cozszsmmeo UNDER THE
ACT T0 peammewnv-._ REFRMN mom ENFORCEMENT OF "me
OPERATIGN as PUR€%UANCE TO THE EXPLANATION To SEC.2(h) 0? THE
.. -- ACT Aw--.ExPLANAnoN--.v.t,To THE SCHEDULE To THE ACT.
'§if.E:?V;i'~IQ.3{S1;€2A 6:"[v 2003
_ 1 -BANK
V A EANKING COMPANY OC3NST%TUTED UNDER THE
EANKWG COMPANlES(ACCiUlSlTi0N AND
A' * OF UN¥.'>ERTAK,lNGS)ACT1970, HAVEG
, {F3 HEAD OFHCE AT N0 112. J.C.ROAD
" ' u'3ANGALORE~2.REP EY JTS SENSOR MANAGER
AND AUTHORiSED SIGNATORY P ARAWNDHAN
PETITIGNER
IN THE HEGH COURT OF XARNATAKA AT BANGALORE WZPNO. 43632 OF 2063 NW
C0 MAHES
IN T§}I§ HIGH COURT OF KARNATAKA AT BANGALaOR.E. WPNO. 43632 013' 2903 A913
CO MA'£'I'ER3
.35-
AND:
1 STATE OF KARNATAKA
REP BY ITS PRINCIPAL SECRETARY
FINANCE DEPARTMENT
VEDHANA SOUDHA
BANGALOREJ
2 THE PROFESSIONAL TAX OFFECER
SEC'-ONE) C3RCLE. EMJAYS CQMPLEX
ll FLOOR
BALMATFA
MANGALORE
3 corumencm TAX OFFGCER
xn CIRCLE "
BANGALQRE ' ._
uaxsuma commzx, I 51.00%: _
sasummpunm V -5
BANGALQRE .
4 THE OOMMISSIONEEVOF COMMERCIAL .1_'AX.ES--~*'
KARNATAKA.» 4' 'V " . .
cormeacw. wags CQMPKE5, ' 7'
GANDHINAGAR :1. «-
BANGA!-.ORE-9'«. "
. - V _ .. ' - RESPONDENTS
(SMT. s. swam». AGA ma' )
mus we .FiLc'D {JNDF1R"AR3f'ICLE 226 es THE cowsmumu
0; lND%A. PFAYING TO; mamas "mar secrm 5 or me s<Am~:Am<A
TAXAHON 4.'-§_.AW$ {AMENQMEND ACT 2003 IN SO FAR AS IT AMENDS
¥€}N.f2£?:)OF THE KAR' '2?!"-efiKA TAX ON PROF , TRADES,
:'CqkLLiޣS{'AND EEMFEQYMENT ACT 19?6 IS UNCONSTITUTIONAL. QUASH
p.NQE;35og49/zoos
H.:QV:VEET:'x'¥:EEE4E .. V'
_1--- U '§a$f$."NETRAVATl GRAMEENA BANK
EV (ESTABLISHE9 UNDER REGHONAL RURAL BANKS
"ACT, 1976}, HEAE} OFFICE;
PUNJA BUILDING, LALBAGH,
IN THE HIGH CGURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2093 AND
CO MATTEIS
IN THE IHGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2003 AND
CO MATTITEZS
-36-
MANGALORE-575 003. RIBY
ITS CHAIRMAN -- N SRINNASAN,
{By Sré: V B RAVISHANKER ADVOCATE )
AND :
PETTFEONER
1 STATE OF KARNATAKA
RIBY ITS PRINCIPAL SECRETARY, .
FINANCE DEPARTMENT,
VIDHANA SOUDHA.
BANGALORE-1'
2 PROFESSIONAL TAX OFHCER
ICIRCLE. KUNDAPURA.
3 THE cowzssaouan as ceagameacm-TAx.é"sA . ._
KARNATAKA, GOMMERCiA1..Tfi'XE.'3 cc;1:.em=q<,V% _
GANDHINAGAR, BANem.Roe;9_,.- _ . _ V' V
-- if V ' ..;;.RVES5'-'ONDENTS
(M. SSUJATHA "
THIS w;P;'~!$_F£LED'-1i.;!:~!DEE2»'ARTiC£;E.'5'226 AND 227 OF THE
coNsTuTuTm or INDi.;%, PRAYT-iNG"~T.0: mama THAT secnow 5 OF
THE KARNATAKA .TAxATi<>:e._,LAwsvTVga~TENma$Nn ACT, zoos, IN so FAR
AS IT .-wENos*sr.--:cT2oN .231). mu v!NTaOL'»UCES EXPLANAEON VI To THE
SCHEDULE or * THE KA. _NRTAK_l1_k on moremms, TRADES,
CALLINGS mo EMPLOYMENT AC .1276 IS UNCONSTITUTIONAL. mam
THE NOTICES DT. "E av; éz DIRECT THE RESPGNDENTS To
FORBEAR COLLECTING ANY PROFESSIONAL TAX IN REavEc:T or:
THE BRANSHESGF THE PEETlI_lQb2ER BANK.
W-TP.NQ;3a7A$4?§;1':3GO3
VaErvskEE.§§a"--VT'
1 . VARADA QRAMEENA BANK
»_ HEABQFFJCE aaeeom cause
" _VlTDYGIR!--P.B. no 15
.. KUMTA 531 343
* _ REP av ITS CHAIRMAN NT. HEGDE
" ._ ' " PETITIONER
{f5*,: .3n::ésHAKER SHETTYAQVOCATE)
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2003 AND
C0 MATT'!-RS
IN THE HIGH COEERT OF KARNATAKA. AT BANGALORE. W1-'~'.NO. 43632 OF 2903 ANB
CO MATTES
.37-
AND ;
1 ESTATE OF KARNATAKA
REP BY ITS PR§N'C!PA¥.. SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE 1
2 OFFICE OF THE COMMERCIAL TAX OFHCER
HABBUWADA
KARWAR UK DTST.
3 OFFICE OF THE COMMERCIAL TAX T ~
"CIRCLE .
KUMTA
4 THE commassaouea or coMMER¢:AL'TAxEs ~. T
KARNATAKA commacmg. TAX 'V ., _»
GANBHI NAGAR
BANGALORE 9 _ _
'- ._ : -'''~~..;'.':§I£SF'ONDENTS
ism. 3. SUJATHA ASA FQR RES§'0fiDE.MTS ;
mus Twy, _1%..F£LEE1,,l3MQER.__ARTELES'"226 me 227 or THE
CONSRTUTIQN {)FT'!?si£)lA, ¥?R£aYiN~'.'5 TO: DECLARE THAT SECTION 5 OF
THE KARNATAKA 'LAWS (A!§tEND%£NT) ACT, 2003 in so FAR
AS IT menus zzmmn wmomces EXPLANAT§0N Vi TO THE
SCHEDULE or 'V THE K.4§RNA":'--AK)i\.___ TAX on PROFESSKBNS, mass,
CALLINGS AND E:e;T>t.ovM'E_m.acT, 3:973 IS UNCQNSTIYUTIONAL, QUASH
THE NOTICES DT. "2,6.':.F.Q1}3;--lS$JEEi av R2 AND NOTICE DT. 23.7.2003
ISSUED air R2:_v:£>£ ANNEXC, {XRECT THE RESPONDENTS To FORBEAR
mom C.C*LLE_CT£hiG ANY PRQFESSIONAL TAX SN RESPECT as THE
. amwce-:53 0.: 'THEPETITIONER.
w.P;1$T.c};3TT8]3§g2oo3
' T _ ?_ _ é swash mesa LTD
"14{V's§'sts:sNAaAvANA ADVOCATE )
AA No.73; AVENUE ROAD,
.. WKNGALORE-2,
3 V. RIBEISRIANAND RON
" .. SENIOR REGIONAL MANAGER
g (scum zone}.
PETITKJNER
IN THE HIGH COURT 0? KAERNATAKA AT BANGALORE W.P.NO. 43632 OF 2003 AND
C0 l\4£AT'I'%S
IN 'f'§~I€. I-HG}; COURT OF KARNATAKA AT BANGALORE. WRNO. 5&2 OF 3103 AND
CO MA'i"1"f§RS
--4c--
BANGALORE 'I
2 PROFESSKJNAL TAX GFFKZER
CCDMMERCIAL TAX OFFECER,
$Ui(AHLF'ET ROAD
SiNDHAN{JR
3 THE CQMMiSS$ONER OF COMMERCEAL TAXES
KARNATAKA
COMMERCJAL TAXES COMPLEX,
GANDHINAGAR
BANGALORE 9
(am. 5' suaama AGA ma Respouosms
ms W.P. IS FILED UNDER ARTiC%.E QF THE' GQNSTlT.€JTiON
OF iNDIA, PRAYENG TO: DECLARE_'fl-{AT secrm 5-QF THE KARNATAKA
women LAWS gavawnmam} ._AcT 213o3_1N' auras: AS :7 memes
secnon 29:} C}? we KARNATAKA ~TA2'{ can; TRADES,
CALLINGS mo EMPLQYMENT ACT '$976 :s'uNeoa:s_Ti?;:nomAL.
QUASH wars ANX. an me E 0149.7;-2m3A:.ssuEo B":'~,R2 so FAR AS
PETETIONER as coucsmuen eraser 'ii-9»-:5' RESPONEEENT To F0!"-{BEAR
FROM COLLECTING ;AN~rT;V.%r>Rr:FEs<.;:c;NAL"r_Ax 'i'N-..RESPECT as THE
aamcnes os PET{T%ONER,* EAR AS PETITIONER as
CQNCERNEI}. V.
w.p.No.4Tg§12/2ag3%% _
1 mgpamaéfi GRAMEENA BAMK
HQ: PHASADA NELAYA, P :3 NCM60
e:_.4+~;=2Qg9, 7{UMKUR45?2--«102 av we
" 'A .VGE~Er~w. MA£siAGER
' ' " '% ...PErmoNER
* _ (By 349:' PL¥TTiGE §7?i-a,§.§.éEsH ADVOCATE 3
1. ~ ,. A_N£'I;
"1 ' "STATED? KARNATAKA
-. * BY 53 3ECRETARY T0 GOVERNMENT
EHNANCE DEPARTMENT, WDHANA SDUDHA
" BANGALORE?
IN THE HIGH CQURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2963 AND
CQ MAT'I'E§lS
EN THE HIGH COURT OF KARNATAKA A'? BANGALORE. WPNO. 43632 OF 2903 AND
C0 MA'I"I'l?IRS
.42-
FINANCE, VIDHANA SOUDHA
BANGALORE-42
2 THE DEPUTY COMMISSIONER OF COMMERCIAL
TAXES (ASSESSMENTS 13}
BANGALORE CITY DIVISION I
5TH FLOOR, GANDHINAGAR
BANGALORE-09
(sun. s. SUJATHA AGA FOR RESPONDENTS)
THIS w.I=. Is FILED uuoea ARTIcLEs»°22s:'--§I§Is 2:? "OF
CONSTITUTION or INDIA, PRAYING T0:;QUASH T1jIE"E)(PLé.I?sirKT§ON TC)
season 20:) OF ms ACT INSERTED ax' _THE..AMI:NsME.xIT ACT
WITH EFFECT FRGM 1.4.2003, AS VI€)i.A"!"i\(E"~OF ARWIQLEA .?3'6(2}v;READ
wrm ARTICLE 36? (1) or THE CONSTITUTIGN or: INDIA AND SECTION
3(42} or THE GENERAL causes ACT IIWSQ FAR-.aIs THE sa"TIT IONER
commw AND ITS BRANCHES A_RE._COféCERNED QUASH EXPLANATKBN
vs occuams AT THE END OF THE scnsuws Tos,'THE--.A_cT, INSERTED
av THE AMENDMENT ACT or 2oe3.T.wnHv'Er=FEsT'-seem. 1.4I2os3, AS
VIOLATIVE OF ARTICLE 2?s(2) REAO *WlTi.~I ARTICLE'*3,67 (1) OF THE
CONSTITUTION or: INDIA AND SE=«_'3T!C>N'3{-1;?) at-*-- THE GENERAL cusses
ACT IN so FAR AS THE PEif£'flO1\i.!T:'R 'JOMPANY ms Ifrs BRANCHES ARE
coucsnwes. RESTRAlNf THE' P_Ess?o~mIjs2Ts:THEIR SUBORDINATE
AUTH{)R£TIES FR0-TM avqsossszss THE VCD£,LEC"FIG!*s% as PROFESSION TAX
IN PURSUANCE oz?' TH.E:'_NOTiCES'*»DT._ 13.9.2904 FOR THE PERIODS
1.4.2033 TO V;a.1.,3;.2o?s4_ Ass ..3.¢-..2oa_4 TG-.33 ISSUED cm THE
PETITIONER ;:sMPAzw5.ENcgosE,n as AN}: B AND 31 AND RESTRAINING
THE RESPQNDEIITSITHETEI..susoe2DII4aTE -AUTHORITIES mom Issuws
menses ow OTHER BRA¥~!(;é4,ES.OF..THE PETITIONER, was HAVE NGT
BEEN ISSUED FAR; S " --
..... H .
sETwIéE.I«_: "
I NAmNsA E-DUCATIQN SOCIETY
. 2ND II.&Ali*{ 1011+ cszoss
A VIDYAFEANYAPURAM,
., ' wsoas 579 one
= _ av ITS SECRETARY
" . H' 'I-i"SA\{ITI~!R|
PEFITIONER
" ' I I Q ' ~ an': A v SRINIVAS ADVOCATE }
IN THE I-EGH COURT OF KARNATAKA AT BANGALORE WRNO. 43632 OF E93 AND
CO MAT'I"imS
EN TI-IE HIGH COURT OF KARNATAKA AT BAIKEALORE. W.P.NO. #3632 OF 2003 AND
C0 MATTERS
.43.
AND :
3 THE STATE GF KARNATAKA
BY SECRETARY. DEPTQF FINANCE
DR.AMBEI}KAR ROAB, BLORE01
2 THE COMMSSIGNER C.'-F PROFESSBN TAX
RASALDAR ROAD. ESHADRPURAM ~
BLORE-2fl
3 COMMERCIAL TAX CJFF ECER
VTH CSRGLE, DEEWAN'S ROAD -
MYSORE 570024
' - . _ -- ..
(am. 3. SUJATHA AG-A FOR RESPQNDEN7§'S'}'A -
ms wp. IS FILED UNOER AJ_:_mcLE.226 er-ms atousmursou
or: INDIA, PRAYING T0: mamas VTHE Pr<c>_vi::sI0r;:.~;=;N mrav 20.; IN THE
SCHEDULE or-' THE KARNATAKA "T35: on-.._;>nor-Esszons, TRADE,
CALLING ACT 1976, _..As.._Vuz_TR1=-,~vIrau.s" THE" f.:{)!~fi'¥1iUTi0N or mam.
QUASH was ANX £u_ir.26;3;2ea::3 av :23. -
w.P.No.43553/2093 j '
B V' . . ' . .
1 ms THE SAHARA 9:S%Rscfx::_éNThAL CO-OPERATNE
BANK LTD; _ _ 2 " .
Sif-ZSl_(U.K) 553 402 _ '
as? s'ms MANAGING ouzecron
:.,w«.eE¢,pe --~ ..... .. »
A " Ferment-:R
(ayLs;;:'s__>4AR:éY:1;§A )
VAND : A'
" " ~ 1 f 1.. AA THE :=r2r3i=Ess:oNAL TAX omega
j». SIRS!
. fH§"PRoFEssIoNAL TAX omcea
IN THE HIGH COURT OF KARNATAKA AT BANGALORE 'WPNO. 43632 OF T5363 AND
CO MATTERS
IN THE BIG}! COURT OF KARNATAKA AT BANGALORE. W.P.NO. 43632 OF 2003 AND
C0 MATTERS
.44-
3 THE PROFESSIONAL TAX OFFKJER
KUMTA
4 THE PROFESSIONAL TAX OFFICER
HQNAVAR _
5 THE PROFESSIONAL TAX OFFICER
DHARMIAU
6 THE COMMTSSTONER OF COMMERCIAL TAXES
GANDHINAGAR
BANGALORE ._
I? THE STATE OF KARNATAKA
BY ITS SECY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE 1
(SMT. s. SUJATHA AGA FOR RE3E§3T1DEr_TTs; I .. ._
mus WP. 'as FILED UNDERTTARTTCEES AND M OF THE
c:oNsT:TuT|oNI_QE TMDTA;«:ERAvwc-._Te3:" DECLARE THAT THE £NSERTION
{IF EXELAMTTIOTE-E§ri:.AcT 'or 2003 wrTHET=FEcT FROM 1-4.2003 TO
THE DEFTNTTION. .sEc.2(h) or THE ACT AS
UNCONSTITUTIONAL; AS' !Tn.REi,.ATE_S"T{3 THE PETITIONERS. DECLARE
THAT THE EXELAEAWN if-TSERT-ED'~B'*r"' ACT ? OF 2003 wma EFFECT
FRQM 1-4.2003 TI11"PE€RS(}N" ':34 £3E£C.2(h) OF THE ACT VIQLATES ARTICLE
275(2) or THE coT;sTaTuT:oN;.,As~.-~IT RELATES To THE PETiTIO£~IERS.
DECLARE : E--T.o.T THE FXPLRNATTGN INSERTEB To THE DEFINITION OF
,-SEC.2(h}~ 2063 WTTH 'EFFECT FROM 14-2003 CREATES A GLARING
DISCRIMTNATEDN BETWEENLLLKN iN{)NIDUAL AS A PERSON AND THE
'GOMPANY ASVTA. PERSON THUS VIOTATING ARTICLE 14 OF THE
CQN$TITUTiGN, RELATES TO THE PETITIONERS. DECLARE THAT
THE---EX.9iANzfiTiQN fN$%"3-RTED BY ACT 7 OF 2003 WITH EFFECT FROM 1-4-
21303 TO 'THE BEF'iNITk-'3N OF "PERSON" 2N SEC.2(h) HAS NO IMPACT ON
I THE Ci-TARGINQ S§,~ZC.3(3} OF THE ACT, AS ¥T RELATES TO THE
PEf§TIQN'E.RS;f EECLARE THAT R-7 HAS NO LEG§SLATIVE POWER TO
INSERT EXPLANAVON BY 7 OF 2003 WITH EFFECT FROM 1.44303 TO
'*€Tr','THE AGEFINIYIQN or "PERSC}N" THEEEEY TRANSGRESSIRG THE
E. _ 'CENSETTTLTTTOML LIMiT, AS fT RELATES TO THE PETITIONERS.
1 LX§._?TP.;VN'0I;48532/2003
I T EKETWEEN
I ~ .. THE BELGAUM DIST CENTRAL C0~0PER.ATi\1E am:-: LTD
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WRNO. 43é32 OF 2003 AND
CO MATTERS
EN THEE EIGH COURT OF KARNATAKA AT BANGALORE. W.P.NO. 43632 OF' 2903 AND
C0 MA'I"I"£§RS
W453
A COOPERATIVE BANK, RE<31sTERED UNDER
THE PROVISIONS or KARNATAKA CD~OPERATlVE
SOCIETIES ACT, 1959, HAVING ITS OFHCE
AT P.B,RGfiaD, BELGAUM 590 016 V V
REP. BY TTS BRANCH MANAGER ' V
PsT:TaGt~TER'V- .
{By sn. PRABHULING K NAVADGi ADVOCATE )
AND :
1 THE STATE OF KARNATAKA .V '-
REP. BY ITS PRINCPAL SECRETARY"
FINANCE DEPARTMENT . _
VEDHANA souam
BANGALORE 1
2 THE PROFESSIGNAL TAX OFETCEE \' = .
ex CIRCLE, BELLA!) BUELEMNGVVV V _
SADASHIVNAGAR, _!3E{.__GALiM ' --
3 THE i=>Ros=EssT§2NAL::TA2< DFFICER
omcs or TEE Ci)_VM%.+1E¥??ClAL_ __ V
TAXOFFICEFQ, » V T
ATHANI, BELGA{J!ii«L*-i$TRh.?T" V -- "
4 THE PR«:;FEsssi<3T~:AL'T-,a.xToFFs«:;EE
OFHCE 05 THE COMMERQIAL "
TAX omega, . .
ANANTHPUR; ATHANI TALUK ~~
BELGAUM D{STR£{;T' ~ = -
- THEEV_PRQEES3l0NAL TA3i'<3FFiCER
" , "C)FF!C.'E QEVTHT-: cgommeacw. TAX omcea
H;VA'R§f.3EP.i_, "FQiA'fH.A_N|
= T.VVsELsAwagsTEiz:TT,..
" ,3 THE Cdmmissscnééa or commeacw. TAXES
: V 'isfxffi. AG-A FOR RESPONDENTS)
KARNATAV3*€A, CGMMERCML TAXES COMPLEX
-- V GAND%i{NF.Q'-AR, BANGALORE see 009
RESPONDENT S
nus WP. is Fii.ED UNDER ARTICLES 226 Am} 227 OF THE
V" br.wsnTL;Tso~ OF INDIA, F'RAYiNG To; DECLARE THAT SECTKJN 5 as
THE VKARANATAKA TAXATION UKWS (MLENDMENT) ACT, 21303 IN SO FAR
' 1' V V -- as ITVAMENDS secmu 23:; AND INTRODUCES EXPLANATION VI TO THE
SCHEDULE OF THE KARNATAKA ms: cw PROFESSKDNS, moss,
IN THE HIGH COEFRT OF KARNIKTAKA AT BANGALORE WPNO. 43632 G7 2003 AND
CO MATTERS
IN THE RIGH COURT OF KARRATAKA AT BANGALORE. WPNO. 43632 OF 2603 AND
CO MA'1"I'£-SRS
-46-
CALLINGS AND EMPLOYMENT ACT, 19?6 IS UNCONSTITUTIGNAL IN SO
FAR AS THE PETITIQNER QANK IS ED. QUASH YHE NQTICEES
DT. 239.20% B'! R-2 TO 6 VIDE ANN-D, D1, D2 RESPECITIVELY. DIVREC4TI.a
THE RESPONDENTS TO FORBEAR FROM COLLECTING RNYV A'
PROFESSIONAL TAX IN REPECT OF THE BRANCHES OF THE I :_
BANK.
W.P.NO.-18712/2003
BETW SEN
1 INDIAN BANK *~ . I _
ABDDY CORPORATE cowsrummo uxoea " *
THE BANKING COMPANIES (ACO! nsmow ANE3 TRANS?'
UNC)ERTAKlNGS)ACT,19?0HAViNG._|TSA
HEAD OFFICE AT PB. m13a4,31 * 'V '
mm: SALAi,C!-IENNAI-800001 _ V
REPRESEMED av we DEPUTY
GENERAL MANAGER, SRI SAEANJXNDA' M1533?» _
S:'OSRiR.C.MlSRA,54YEARS_," "
CIRCLE omce, BANGALORE.' I '
,,,_'. PETITIONER
(By 3:: A Kasaaxagx-;s§a.'q =}_ '
ANI}:
1 sure 0F'-:<,Are.~;ATsa_<A ; ~ _
REPRESEMED ax'. ITS PPJNCIP
SEQRETARY, Finance
DERARTMENT, Vlf}HA,NA seounua,
« BANGALQREESEGOO1.
2». THE commssrstorsea or COMMERCIAL mxass
=- r.AxE:;-3, KARHATAKA
'-- COMMERCIAL TAX comm-:x,
Ci€sNDHl?£AGAR,
BANGALORE am 009.
" " -7 I I THE §>s:o%Ess:oNAL ms: OFFICER
., CIRCLE, EMJAYS COMPLEX
- _ .u FLQOR, BALMATTA
MANGALORE.
_ ._ [COMMERCIAL TAX OFFICER
XI CIRCLE. BANGALORE
LAXMI COMPLEX, I FLGOR,
3HESI-MDRIPURAM
IN THE EBGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2003 AN?)
CO MATTERS
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. W.P.N{). 43632 OF 2003 AND
CO MATTHIS
-4'?»
BANGALORE
(SMT. S. SUJATHA AGA FOR RESPONDENTS)
aaspowaems
THIS w.I==. :3 FILED UNDER ARTIcs.Es 226 me 227 .
cousnnmou OF INDIA, PRAYING T0: mamas me SECESTIONA5. 0? I '
THE KARNATAKA TAXANON LAWS (AMENDMENT) ACT 2D03.1N FRRAS
1T AMENDS SECTION Zfh} OF THE KARNATAKAIAX ONjPRWE-S$lCIl'£S,g
TRADQS, CALLINGS AND EMPLOYMENT ACT 1976' 'VIBE 5 'AN_N-'A_ AS" «
UNCON$TiTUTlONAL. DIRECT THE RESPONDENTS,-TQ =FOR,.BEAR FRf;is§4 if
COLLECTJNG ANY PROFESSKDNAL TAX IN RESPECTOF THE' '
OF THE PETITIONER. _
W.P.NO.48906/2003
BEWVEEN
1 Nmmamoanosous . _
NQ1553, MGROAD '- . 5 I
wsom-2-570 004 RE? av |Tf3"PARTNER'<_ v_ «V
R GURU, MAJOR,-SIGN RANGA RJAO,
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= 'ISSUEE3 av R1 TO THE PETWONER. QUASH THE ammnaraon TO
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IN THE HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 434632 OF 2903 AN!)
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WITH ARTTCLE 367(1) OF THE CONSTITUTION OF TNDIA AND SECT~iO!'x",
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OCCURTNG AT THE END OF THE SCHEDIJLE TO THE ACT, iNSER1ED't'3YVE. V
THE AMENDMENT ACT OF 2003 WITH EFFECT FROM " _;.
VIOLATIVE OF ARTICLE 276(2) READ WITH ARTKILE 367(1) THE' "
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w.p.No.214/2004 ' I
BETWEEN
1 BANK or MAHARASHTRA _ ; _ .,_ ,
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BANKING compwes tacoulsnmw mo TRANSFER op
UNDERTAKINGSMCT, 19ae.HAva:~:G':TsV., ' ~ .7 ~ '
HEAD OFFICE AT.NO,1501§,'L0KMAi»i{3A1,*-_V_ -
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POLICE snmcssru. BASAVANAGUDI
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' ' REP. aYiTsPRiN_ciPAL SECRETARY
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ACT or-" 2063) IN so FAR AS IT memos SEC.2(h) OF me "
TAX on PROFESSION, moss. cammsxs AND EMPLovna£;~:rs.'_T ACT,
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A SOCIETY REGCLUNDER THE KSR A_CT;!9i59 " '
WITH {TS REGDOFFICE AT BOEFRIKWADA . _
ANKOLA TALUHQ 5981 4}31..ANB. " ..
ADMINISTRATIVE €3;?FlC'+E.AT $11281 , V
REP. BY ITSMANAGER;-KAM$L!_<AR
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AND: " ' '
1 STATEOF KARMATAKA
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THIS WP. IS FILED UNDER ARTICLE 226 OF THE CGNSTITUTQON
OF |ND{A, PRAYING T0: DECLARE THAT SECTIGN 5 OF THE KARNATAKA
TAXATDN LAWS {AMENDMENT} ACT 2003 (ANKB) IN SO FAR AS '"!--T
AMENDS SECTION 291) GF THE KARNATAKA TAX ON PROFESSIONSQ.
TRAQES. CALLINGS AND EMPLOYMENTS ACT, 19?6 "
UNCONSTITUTi0NhL AND ULTRA--ViRES ARWCLE 2?6«(2) £2?" V A' ..
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aaaweem
1 canmwaea GRAMIN BANK - * ' __ _
A amxine company consrrwrzo L!NDiER, mt--_'» _
REGIONAL RuRA1.aANKs, .4467, 197a '- _ ; T
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RESPONDENTS
115? THE HIGH COURT OF KARNATAKA AT BANGALORE WRNO. 43632 OF 2003 MB
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IN 'I'i§E }iI{}H COURT OF KARNATAKA AT BA}~i{}A!.C)RE. W.P.N0. 43632 OF 2093 AN!)
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THIS WE IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION
OF INDIA, PRAYING TC}: DECLARE THAT SECTION 5 OF THE KARNATAKA
TAXATIGN LAWS (ARENDMEND ACT 2903 IN SO FAR AS IT
SECTIO 2&1} OF THE KARNATAKA TAX ON PROFESSIONS,
CALLINGS AND EMPLOYMENT ACT 'I9?6 IS UNCONSTITUTIONAL' S€3»FA¥§'.I. '2.
AS PETR. IS C»C*¥'ICERNEQ. QUASH VIBE ANX. C 93'. = ;__
DIRECT THE RESPONDENT T0 FQR BEAR FROM COLLEC'T'INGAAAM'?"I
PROFESSIGNAL TAX IN RESPEC3" OF THE
PETITEQNER. A '
W.P.NO.17726/2004
BETWEEN
1 PESI D S!-IROFF
39 YRS, SID mow' SHROFE _
OCCUPATION: JOCKEY V I ,
RIO N0 51. GOOLESTAN, No _ I 'I
aasm ROAD, MUMBA! .
2 GANESH UPADHYAV
savas H ., 2
swo LATE o;s~3AI~:AR UP.%DHx'-A~._ _
o<.:c:JocKEy :j__ * » _ I
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3 me assocumonnr mm
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$0G:ET£ES aeezsweaarm ACT, 1960 HAWNG rrs
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V _ aamgtmyvg .. ..... V4
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PETITIONERS
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-- _ IZCOMMERCIAI. TAXES DEPARTMENT
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" KAL£DA$A ROAD, GANDHINAGAR
IN THE HIGH COURT OF KARNATAKA AT BANGALQRE WI-'.NO. 43632 OF 2003 AN?)
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IN T}-I'IZ-I }§£GH COIERT OF KARNATAKA AT BANGALORE. WPNO. 43632 017 23303 AND
CO MATTERS
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BANGALORE
REP BY COMMISSIONER
2 THE PROFESSIONAL TAX OFFICER
V 3 CERCLE BANGALORE
ABHAYA SLUM E BOAR?) ROAD
PLATFORM ROAD, SESHADRIURAM -
BANGALORE I
3 BANGALORE TURF CLUB LIMITED
A compauv INCORPORATED UNQER THE " ._ *
COMPANIES ACT, 1956 HAVING ITS-.-'._ '- I
OFFICE AT BANGALORE TURF CLUE .
RACE couszse ROAD . _
BANGALORE .
REP BY ITS SECRETARY V _ .. _ V _
: '.~I.I..'-I2;-zsmnoems
(SMT. s. SUJATHA AGA FOR RESPQNDETJTSE. A 2 *
THIS WP. Is FI;;EDjUNDER._AR'flCLE "--C§F-THE CONSTITUTION
0:7 INIIIA, PRAYING fro; QIRECT. THER1 A;I:2j'2 NOT TO INSIST ow THE
COLLECTION OF PROFESSIONAL *I*.af;I:.,r=I¢c1IIr;i.I>EfrI*r:oIs:ERs NGS. I AND 2
PRKER TO RESPONDEIGT IIo.3 ES.'-3Ulf*»!G..T(}' Pezarmees N031 AND 2
FOR THE YEAR.2fJO_4~%35 A 3'0 R!DE~F.0.'~i EACH ANNUAL RACING
season. DIRECT THER3 Tc'-., Issuz-:LIcEI~IcI:s TO PETITIONERS NOS 1
Am 2 TO RIDE FOR-EAC:?££J~_1NiIAL<vIRAG!NG -SEASON WITHOUT msIsTIIIe
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w.P.No.III3963%)g__oo4
1 :eII1s--I<_III-I;AaLEs &«CONDUCTORS
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(REP. av I=2IsH: ¥(ANSAL~
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__ M18 T N'KRiSHNAYASHE'T'FY 8: SONS
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CHKIKPET, BANGALORE 53
,(REl'"'.A BY SURESH, T.S.
RROPWETOR, HINDU, MAJOR)
' I .__ 3:' 'Iws MEHENDRA ENTERPRISES
N020, A.M.LANE, B.V.K.fYENGAR
IN 'I'§{EZ HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF E03 116$
CG MATTERS
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. #3632 OF 2003 AND
C0 MATTERS
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ROAD CROSS, BANGALORE 53
(REP. BY NARAYANA LALMANAGER
i-RNDU MAJOR)
MIS MEHENDRA ELECTRKIALS
NQ65, A.M.LANE, B.V.K.lYENGAR
ROAB, CHICKPET, BANGALORE 53
REP BY GEURESH, MANAGER, HINDU
MAJOR)
M18 KIRAN TSLES & MARBELS
NC149 TO 52, 38-A, BANNERGHATTA
MAIN ROAD, BANGALORE 30
(REF. BY V.P.SiNGH~PROPRiETGR* .'
H£NDU, MAJOR) V
M13 SiNGAL TEXT£LES
M0242, 243, M.P.P!.AZA .
OIPET, EANGALORE 53 __ .
(REP. BY ANIL KUMAR SINGAL -. 1-, :.
PROPMETOR, HINDU MAJOR) '
MISMEERAMARBLES ; _
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(REP. BY V.SHANi-iARAN, 'MANAGER
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PETIHONERS
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mt coimtsssouea or COMMERCIAL TAXES
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BANGALORE 5% 809
A 3 IN'I'§mHIGH COURT OF KARNATAKA AT BANGALORE '3o'.P.NO. 4363201? 2963 ANB
ASST COMWSSIONER OF CQMMERCEAL TAXES
CO MA'I"i'fi{S
IN 'I'HE HIGH CGURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2303 AND
CO MATTERS
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32MB CIRCLE
BANGALORE 9
3 STATE BY FINANCE SESCRETARY
FTNANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE 1
{SMT S». SUJATHA ABA FOR RESPONDENT $
CONST!TUT ION OF TNDIA, PRAYING TO: Tl-EAT $EC=.5 CF TH
KARANTAKA TAXATTON LAWS (AMENDMENTTACT 2003' '(ANX A) EN SO
FAR AS TT ANENDS SEC.2(H)_. OF THE K.'T.PLT,AC.E. ACT» 19?6 IS
UNCONSTTTUTIONAL AND ULTRA»-AVERES Q? ARTEGLE 236(2) OF THE C.0.|.
SO FAR AS THE PETITIONER " --F'R{}¥-IIBIT THE
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OR {TS ERACHES ANY F'.T.V S0 F5355 THE PET.1TlO{*£ER"}$ SONCERNED.
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V 'V «REP av rrs SECRETARY
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IN THE HIGH COURT OF KARNATAKA AT BANGALORE. W.P.N0. 43632 OF 2303 AND
(D MATTERS
.535.
DEPARTMENT DF FINANCE
VIQBANA SOUDHA
BANGALORE-1
(SMT. S. SUJATHA ASA FOR RESPONDENTB)
THIS WP. IS FILES UNDER ARTICLES 22$ AND???' *
REsmM_pEm--s'_~ _
CONSTITUTION OF INDIA, PRAYING TO: ; 'THAT
INSERTIGN OF EXPLANATION BY ACT 7 OF 20C?3 WiTH EFFEC'-T_FRONi= "i'=4~ ; A
2003 TO THE DEHNITION OF "PERSON" IN 52EC.;?_(b'}' OF ?'§S«._.
UNCONSTITUTIGNAL. TO DECLARE THAT THE EXPLQNAHONWNSERTED '
av ACT 7 OF 2903 wrm EFFECT mom 1:4'-'2_OG3 TO -'fPERSOH'v' lN..SEQ.2{h)
09 THE ACT VIGLATES ARTICLE 276$; THE c.:.oN$.friTuTraN. 'no
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consnruruoua E.lMlT-. 'auasza THEENDORSEMENT WDE ANNE DT. 13.
2am nssueo BY R-1;..Dii?!E{3T R-'i T0 IS€s£.*E_ THEBRANCH CE'-IRTIFECTE To
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~.. RED. [av rrs CHfEFv'MANGER--MARKET|NG
~sR2.A.v.Guh_:nu'aAo, 58 YEARS.
s:,<__3~ A vE.MKA1jmAMAaAH
PETITIONER
_ }:§g aganfiihnmu ADWCATE)
V ' ' ' . _ STATE OF KARNATAKA REP BY PRINCPAL secaamav
IN THE HIGH COURT OF' KARNATAKA AT BANGALORE WPNO. #3632 OF 2993 AND
CO 1\iIAT'§'ERS
IN "rm; FHGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 3003 AND
CO MATTERS
.55-
TC) GOVERNMENT, FINANCE GEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA, BANGALORE 1
2 THE COMMISSDNER OF
COMMERCW. TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR, ; '
BANGALORE 5% OCQ
3 DQEUTY COMMISSIONER or ccmaAERcTAL---- .
TAXES (ASSTS 1t--FAST TRACK) V 4- 1. ..
BANGALORE cm DIViS#ON I
VANIJYA THERIGE KARYALAYA _ _
GANDHINGAR, BANGALORE sea _ '
(SMT. s. SUJATHA AGA FOR REsPo1~4pENTS}._ ' " "
THiS W.P_ TS'£:LE;:'T"um>ET2 ARTacLES-- 223 AND 227 or THE
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No.7 SF 2903 TNSERTTNG B-E§.Q\'é' SECTTGN 21:1} OF" THE
KARNATAKA "TAX - {.954 PSUFESSTGMS, TRADES, CALLINGS AND
EMPLOYMENTS ACT, '1S:rE_ 'AS 'wEu._ as EXPLANANON VI GF THE
SCHEDULE TO-THE SND 'ACT ASE'-ELTTTA VIRES ARTFCLE 278 05 THE
CONSTITUTKDN -or mum, A§m.A.'*-..DECLARE THAT SEC.5{1) or me
KARNATAKA TA><;moT~: LAWS AMENISMENT ACT, 2003, KARNATAKA ACT
No.7 or: 2003 INSERTING ,Ex,m;g~:AT:o:4 BELOW acne»: 29:) or THE
KARNATAKA' » TAX cm a PROFESSSIONS, TRADES, CALLINGS AND
EMPLOYMENTS 'ACT, 19'i6-AS wszu. AS Expwwzow VI OF THE
'!"Oi,.THE"~.'3AiD ACTHAHRE ULTRA VIRES THE CHARGING SEQ3
GE TMEVTKARNATAKA 'TAX GN PROFESSIONS, TRADES, CALLWGS AND
EMELOYMENTEACT, "19?6E VIBE ANNA. QUASH THE NOT§CE DT.21-5-2004
ISSUED £31!' T"r<1TEV.£}Y. VCQMMR. OF COMML TAXES. {ASSTS.'¥'f), FAST
TRACK;-BIRINKBALORET Vi-DE ANNE. DIRECT THE DY. COMMR. OF COMML.
' E' TAXES, (nSSTS.1_1.), FA3T TRACK, BANGALORE, R~3, To FORBEAR FROM
DE-MANDlNG EM.§?Oi;52iENT AND DEMANOING PAYMENT OF PRO!'-'ESS¥0NS
TAX. IN RESPECTGF THE GODOWNS AND BRANCHES OPERATED av THE
4' _, ., II}: THE STATE OF KARNATAKA.
_'__.5;_,P.NQ;2E6O82/2004
V %S'§;TwEEN
' = Q A ~ 1 ws MICRONOVA PHARMACEUTICALS LIMTED
IN THE HIGH CCXIRT OF KARNATAKA AT BANGALORE W.P.N€}. -3632 CF 2503 AND
CO MATTERS
IN THE HIGH COURT OF KARNA'}'AKA AT BANGALORE. WJINO. 43632 OF 2003 AND
CO MATTERS
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REPRESENTEO BY £78 DIRECTGR
SR! D£l.iP SURANA,
M0303, 3RD FLOOR, "A" WING
QUEENS CORNER APARTMENTS
N03, QUEENS ROAD
BANGALQRE
MIS MICRO LABS LIMITED j I
REPREENTED BY {TS MANAGQNG DiRECTORa "
SR! DIUP SURANA, .
NO.303, 3RD FLOOR, "A" WiNG V
QUEENS CORNER APARTMENTS
N03, QUEENS RQAD
BANGALORE
Mrs anew»: 3. BURK 'maria _
mspaewman B'! ITS MANAGING £)!RE§3TQFr ._ '
smmamo swam V
NO303, 3RD FLOOR, "A"ws:~:G* --
QUEENS coRN£.ru;PaRTasENrs., . j
NO.3,QUEENS:R0A¥3'R'. . ,
BANGALORE" '
M18 M!C_RQVEX§?OR'F:'5,__ ,
REPREESEN":'ED;BY ITS rsaamaa
SRlA£%§ANDSURAMA,_ .
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QUEENS «coawere Apagmamsé
No.3. QUEENSRROAD A "
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PETITIONERS
'(sy «semoa couusa. sea SRI.
M 9»; SHANKARE 'ADVOCATE )
R VR"*A...v'.AND: R
, X ' . V' THE' 51535 {F KARNATAKA
" REPRESENTED BY ITS PR£NC!PAL %CRETARY
-- V "Finance DEPARTMENT. vzonma scum».
" «R '_ SANGALORE see 001
'me DEPUTY COMMISSKSINER o{=
.. .r.:or.e:MERc:zAL TAXES (A S)
13114 cmcu"-:
BANGALORE
" m mm was COURT or KARNATAKA AT BANGALORE w.P.N0. 43532 0;? 2003 AND
CO MATTERS
IN THE HIGH COURT OF KARNATAKA AT BJKEIGALORE. WPNO. 43632 OF IP03 AND
CO MATTERS
-53-
3 THE DEPUTY COMMISSIONER
COMMERCIAL TAXES
{ASSE$MENTS) FAST TRACK I
BANGALORE
4 THE COMMISSIONER or COMMERCIAL TAXES
IN KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BANGALORE 5% ~
(SHIT. S. SUJATHA AGA FOR RESPONDENT 8}
THIS WP. IS FILED UNDER ARTIC£;{E,22"$ OF THE CQNSTITUTION
OF INDIA, PRAYING T0: DECLARE THAT 3§EC.5 OF Ti-II."-; KARNATAKA
TAXATION £.AWS {ANIENDEMENT). ACT, 2083. _If%I-_SG.LFAR AS' IT. AMENDS
SECTION 2(I':} OF THE KARNATA¥€A TAX 0NT"5?F~i0FESSI0NS, TRADES,
CALLINGS AND EMPLOYMENT ACT, fI9?63IS EII\if3G%-ISTITUTIONAL. DIRECT
THE RESPONDENTS TO FORBEAR i"-'ROM I'~--COi.LI:':CTING ANY
PROFESSIGNAL TAX IN RESPECT OF BRANCHES T-I"'Ii'E PETRS.
W.P.NO.26741_f.gCi§?'?§'_.
amweem V H 2 _ T
'I M:sERos'pHAP.Ma~L:M;wED
RfBYlTS'1',)IRECTGR_ -
ANAND SURANA, 67:53, '3R'D«P_!~lASE
INDUSTRIALIAREA, PEENVA
aA;»gGALoRE
PETITION!-ER
($3.33; "sARAr§GAr¢.ANp sun. nap. KUMAR semen couusa FOR
SRIM I_\I'SIIAN'KA:¥~"'.Ij3_ csow-"oA ADVOCATE }
VA:-JD:
V. " 'FHEASTJIITE os KARNATAKA
_ ITS PRINCIPAL SECRETARY
" . FINANCE DEPARTMENT
EVIDHANA SOUDHA
_ ---- BANGALORE 560 001
4" ' w _ ' T4121: THE mm»; COURT OF KARNATAKA AT BANGALORE W.P.N0. 43532 0? mos AND
CO MATTERS
.a.',' '* '
IN Ti-IE HIGH COURT OF KARNATAKA AT BANGALORE. W.P.NC}' 43-632 OF 2%} AN!)
CO MAT'I'ERS
.59-
2 "me DEPUTY COMMISSFDNER or COMMERCIAL mxss
(ASSESSMENTS)-22
BANGALORE
3 THE comawssnowea or commsncm TAXES
IN KARNATAKA
VANIJYA THERiGE KARYALAYA .
GANDHINAGAR, BA£~iGALORE 560 0:29 T. _ _ .
RESPONEQENTSS
(SMT. s. $UJATHA AGA F-'OR RESPGNDENTS) A.
THIS wp' IS FILED UNDER ARTICLE as THE' £2ONSTiTi3TION
or-' mam, PRAYING T0: aecwza THAT«-SEiG.5"--~QF THE 'KARNATAKA
TAXATION LAWS (AMENDMENT) 'AST, 2903, use so. FAR AS IT AMENDS
SEC.2{h) 0:': THE KARNATAKA-._ TAX I_O!'~§_' vPRQFE$;*3.EONS, TRACIES,
CALLINGS AND EMPLOYMENT ACT, 1975 as.u2qcqNsI:IuTaoMAL IN THE
CASE OF THE PETRS. DIRECT THE RESPON§iENTS,TOV-FGREEAR FROM
BETWEEN """ . " A
1 MANPAL ACADEMY OF HEGH-ER"EDUCATiON
{A DEEMED UNIVF.RS§TY')MAf)HAVfi.NAGARA,MANIPAL
REF'. BY ITS REG£ST-RAH, é3R.S..GURUMADHVA
RAG, MAJOR S VASUDEWK BHAT.
ViDYARATHNA NAGAR, MANIPAL
""" PEHTIONER
A(3~_.; s:a:lCs;» $ARANx?sANAL§N1D sm. KP. KUMAR semorz couusa
APPEARSNGVF. v'*\!4Vfi_Nl H ADVOCATE )
" AND: ' _ .
1 ~V THE"i>3<3sEsszoN TAX OFFICERQ MANGALORE
' . Tl~,£E_ s"rArE OF KARNATAKA
~ REF-EBY ns secaemv
uemarmeur or FINANCE, eovemsmeur or:
smamram, VIDHANA souowa
EANGALORE
1 * Q '{:»':Mr, 3. SUJATHA AGA ma RESPONGENTS)
RESPONDENTS
IN TEE HIGH COURT OF KARNATAKA AT BANGALORE W.P.NO. 43632 OF 2063 AND
CO MATTER
" * I f . . (firm. s. SUJATHA AGA FOR RESPONEIENTS)
IN TEE HIGH COURT OF KARNATAKA AT BANGALORE. WRNO. 43632 OF 2903 AND
CO MATTERS
.5{).
THIS WP. IS FILED UNDER ARTICLES 226 AND 227 OF
CONSTITUTION OF INDIA, PRAYING T0: QUASI-I THE EXPi.ANA'I'§ON
SECTION 2(b) OF THE ACT INSERTED BY THE AMENDMENT ACT OF 2,
WITH EFFECT FROM 1.4.2003, AS VIOLATIVE OF ARTICLE 276{;2)« ;__
WIT I-I ARTICLE 367'! OF THE CONSTITUTION OF INDIA MID'--SECT'IONI '
@330? THE GE L CLAUSES ACTOUASH THE EXPLANATION VI '
RRING AT THE END OF THE SCHEDULE TO THE ACT; INSERTED BY
THE AMENDMENT ACT OF 2003 WITH EFFECT FRC-'M 1.4;?I.3£l3'AS, ,
VIOLATIVE OF ARTICLE 276(2) READ WITH; ARTICLE 367(1). THE' «
CONSTITUTION OF INDIA AND SECTION 132) OF GENERALCLAUSES fig *
ACT. DIRECT THE ASSESSING AUTHOR! IES CONSTITUTED'-UNDER.' TIIE',
ACT TO PERMANENTLY REFRAIN FROM ENFORCEMENT.' .OF THE '
OPERATION IN PURSUANCE TO THE .;PiLANATIOI'I_TO '2{I_;) OF
THE ACT AND EXPLAMATION VI TO THE SCFIEDULE TOVTHE
W.P.NO.46735/2004
BETWEEN
I MIS CHIKMAGALURKODAGU GRAMEENABANKIZ. I
(ESTABLISHEDVUNOER REGIONAL RURAL_BAN_KS ACT, 1976)
HEAD 0FFICE.:'-.£?OST'E{}X.NO. 111
we ROAD, c;H:e<r.1AGs4~.LuR szmm, _
REP. av rrs ADafllIséISTRATl.VE~QFFICER
I-i.1HA1_wAR'=._ ' '«:.:,__ _ ' '
" I " " .. PETITIONER
(By Sri: v B RAV!$IIRbIKEé§_A£lVOCi~.~T_E ' « 3
AND :
1 . STATE?{}F KARNATAKA REP av rrs PRINCIPAL SECRETARY
, ' FINANCEDEPARTMENT
viuwam.
~--- amc3A.e._c:2E 560.001
I 2 Fk3dFEseoM.'fAx OFFICER
_ casxwwsnuua
' ~ --« . I THE COMMISSIONER or COMMERCIAL TAXES
' ., KARNATAKA
= _ 'COMMERCIAL TAXES compaex
" . GANDHINAGAR
BANGALORE 560 am
RESPONDENT 8
IN' THE HIGH COURT? OF KARNATAKA AT BANGALORE WP.NO, 43632 OF 2003 AND
CO MA'I"iEv'.S
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 ()1? $63 AND
CO MATTQS
-61-
THIS WP. IS FILED UNDER ARTTCLES 226 AN9 22? OF THE
CONSTITUTION OF INDIA, PRAYING TO: DECLARE THAT SECTTON 510?,
THE KARNATAKA TAXATION UIWS (AMENDMENT) ACT, 2003, IN ~F_AR
AS IT AMENDS SECTION 2(9) AND INTRODUCES EXFLANATIQN VI TC.' V
SCHEDULE OF THE KARNATAKA TAX ON PROFESSIONS, " _;.
CALLINGS AND EMPLOYMENT ACT, 1976 IS UNCONSTITUTlONAL." QUASH
THE NOTICES OT. 20.7.2004 ISSUED BY THE R2. DIRECT' --.TI-IE
RESPONDENTS TO FORBEAR FROM COLLECTIIQQ ANY
TAX IN RESPECT OF THE BRANCHES OF THE PETITIGNEE V 'V ._ V ' ;
W.P.NO.466'72/2003
BETWEEN '
1 sweet DIVISIONAL COMMERCTAL MAMGER
SOUTHWESTERNRAILWAYS _
BANGALQRE DIVISIGN '
BANGALORE
_ j; x_ _ '&'.';;_ FfE%r.'ibNER
{By Sri: ASHOK A£)\E~'.OCA's'E )'" "
AND :
1 STATE OF ICRRNATAKA IE? 2'? ITS PRINCIPAL SECRETARY
FiNANCE DEPT,'-VIDHANA SOUDHA
BL~t%RE~01 I
I 32 I * cgiwzmié-;é:o§:E§a FOR COMMERCIAL TAXES
. f '{£§§gafsi. S.'ISL_I..IA1T~'IA AGA FOR RESPONDENTS)
L =(3gAI2¥QH'§.I5§Ax'3sAR, '$035.99
3 '--CIE53UTY cmmssmuea or: COMMERCIAL
TAXES (9.353. 22, MALLESI-MIARAM
BLGRE433 -I "
RESPONDENTS
v';Ti*-IIS WP. IS FILED UNDER ARTICLES 226 AND 22? OF THE
HCQRSTTTUTION OF IINIEIIA, PRAYING TO: DECLARE THAT SECS OF THE
KARNATMQ TAXATION LAWS {AMENDޣNT} ACT, 2003 (AMENDMENT
ACT OF 2603) IN SC} FAR AS IT MANEQS SEC.2(I-I} OF THE KARNATAKA
TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENT 8 ACT,
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WP.NO. 43632 OF 2003 AND
C0 MA'I"I'£'2RS
0 I T 4: ~ . s. SUJATI-IA AGA FOR RESPONDENT3}
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. W.P.N(}. 43632 OF 2093 AND
CO MATTERS
-52-
1976 AS UNCONSTITUTIONAL. RESTRAIN THE RESPONDENTS FROM
DEMANDING OR COLLECTING ANY PROFESSION TAX IN RESPECT
ANY OF THE BRANCHES OF THE PETITIONER BANK
WP. NO.53408 /2003
BETWEEN
1 M13 SRIRAM CHITS (KARNATAKA) PVT 1.'t'I'.}Hm
'AKSHODAYAJ, 25931. 1s"r FLOOR «
WILSON GARDEN 1011-1 moss, I j;
BANGALORE-560 027 REP BY rrs EXECUTIVE: "
DIRECTOR RONALD USOUZA, 40 ms 510 LATE.
MRPAUL DSQUZA ~
_ Pémficuéa
(By an; cs. smaueau AND SRT. KP... Kuw-Iii SE§Ii3I~'i"C2OUNSEL'I
APPEARING son sm: vmn H ADV€JCATE_) I 3 _ _
AND :
1 me PROFESL$i#QNfiIIff?AX "c-mcerz' I' '
8THCi_IRCi.E . _'
BANGAALGRE-560 I %
2 ma PROr:£=,$$:oN'TAi< r5I=FIi:-.*~:,§ I
II CIRCLE. V'AD!F{.*\JA'f30§\flPL£~3(
JAlLR€)A£}, SHIMQSA -
I 3 . THé'PR9FEssaoN'%Ax'oFF:cEn
. ',GAIx'GA1!ATHI*«.._v
4 r. THE CQIIrIMIS$iQE3!ER OF COMMERCIAL TAXES
r KARNKIE'-'J!<_.'A_
COMMERCIRI, TAX BUILDINGS
GRNDHINKGAR
BANGALQRE - 5%
' 5 " FSITATECJF KARNATAKA
I ,REI'-"_«BY ITS SECRETARY
DEPARTMENT OF FINAIQCE. GOVT OF
IEKARNATAKA, VIDHANA SOUDHA. DR.AM8EDKAR
__ 7 VEEDI-II, BAINIGALORE - 5%'?
RESPGNDENTS
IN THE HIGH COURT OF KARNATAICA AT BANGALORE WPNO. 43632 C?' 2003 Alw
CO MA'§"I'ERS
V 1 . I ' _ I (;--é:I.IT;"s;IsuJATHA AGA son RSSPONGENTS)
IN THE EIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2063 AN9
CO MATTQS
~63-
THIS WP. IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA, PRAYING T0: QIJASH NOTICES DT.,.8-"I3--g
2003.293-2063 AND 12-9-2903 IN ANNE, C & D ISSUED BY R-'I,
RE$P'ECTIVELY ON THE THREE BRANCHES OF THE PETR. _._
SIMILAR NOTICES THAT ARE ISSUES ON VARIOUS OTHER BRA-§\iCHES'QF--I *
THE PETR. QUASH THE EXPIANATIGN T0 SEC.2(h) .'__I'HEfACT I
INSERTEE} BY THE AMENDMENT ACT OF 2%, WITH EFFECT.-F_RONI'.'E-4- _
2003, AS VIOLATIVE OF ARTICLE 276(2) RNV.,ARTI_CLE f36?('i) TI~!Ef, '
CONSTITUTION OF INDIA AND SEC.3(-42} OF GENERAI;«CL;'LU$E':3= g3;C_3T H '
IN SO FAR THE BRANCHES OF THE PETR. ARE, 'RESTRAIFI if
THE RESPGNBENTSI THEIR SUBORDINATEE ALITI'fORITI-59$" ».FRO'I%4.I
zssueo on vamous OTHER BRANCHES, or
RESTRAINING THE RESPORDENTSI THEIR suacRo¢NAIa._gbTHdF::TIEs
mom ISSUING NOTICES on OTHER 8 '5s'a:>5_= THE wno
HAVE NOT SEEN ISSUED NOTICES FAR. _ V V ..
W.P.NO.54083/2003 I
BEIWEEN
1 mazes rmsormzszmamr PW-1._TI3_ -- ~ _ '
(FCIRMERLY
INFQTAINMENT P'! ~E_.LTD.)__CLASSiC Iaumme
am FLGBR .NG;24, RISXIMOND-RGAD;B'LORE-25
mo HAVING IT$,*REG'{3FFICE.AT 32- 2ND
FLOOI~?,SHAPOOR.i: pazamgn CENTRE, 41:44,
MlNOO"DESAi MARG, CQLABA;-.|fi£.§M8AI--5 REP BY ITS
SR.hgfi6Ni§;$ER _(LEGAL)"&'CQh1PANY sacmsmav MRDINESH
ma
_ V _ PETITIONER
VI.:a;§sm:,-maagga Apmssix; n._...va4xATEsH ADVGCATES )
AN_D :A " A
1 E' 1- THE ST:&TE.IOF {KARNATAKA
REPIBY rrs sacnsrmv FINANCE
vxnuauasouma
smsanone sec 942
_ TI-IEACv£1TVlCIRCLE
'mm: COMPLEX
« sssaaoaupuaam
.BAin'€5ALORE
RESPONIJENTS
IN THIS HIGH COURT OF KARNATAKA AT BANGALORE WRNO. #3632 OF 2003 AND
C0 MATTRS
IN THE HIGH COURT OF KARNATAKA AT BANGAI,($E. WPNO. 4363.'! OF 2903 AND
CO MATTERS
-65-
WDHANA SOUDHA
BANGALORE 1
RESPONDENTSV ~
(SMT. S. SUJATHA AGA FOR RESPGNDENTS)
THIS ms. is I-11.59 UNDER ART£CLES 226 AM!) 227'7.._"' OF'TTT§'E'TC ' T
CONSTITUTION OF 1ND£A, PRAYING TO: DECLARE THAT THE V-!NV$EHT$0N
OF EXPLANATION BY ACT 2' OF 2033 WTTH EFFECTFRQM TD THE}
DEFENITION OF "PERSON" IN SEC.2(h}V ' AJfl1C_T' _ A'
UNCONSTITUTTONAL. TO DECLARE THAT THE"'E)(Pi.;F\I>£A11ON ENSERTEDT
BY ACT 7 OF 2003 WTTH EFFECT FROM 1.4.2i503"T0 " PEPSGN '" IN
SEC..'2(h) OF THE ACT VIOLATES ARTICLE 336(2) 05 HE CONCETTTUTIQN.
TO DECLARE THAT THE EXPLANATTON "TO THE '£3EF--!NlTi*0N
OF SEC.2(h) BY ACT ?' OF 2003 WYTH EFFECT FROM '¥.4.~..'?00'3 CREATES A
GLARTNG DISCRIMINJKTION BETWEEN AN INDMDUAL AS A"PERSON AND
THE COMPANY AS A PERSON THUS VTDLATIRG ARTICLE '£4 CF THE
CONSTTTUTION. BECLARE THAT' EX!-?LA£*$ATiQ_N» TNSERTED BY ACT 7
OF 2083 WTTH EFFECT FROM 1.4.2€«D3' DEFP£N$TiONV OF 'PERSON'
IN SEC.2(h) HAS NO IMPACT ON THE CH.flRGiNG'«SE+$T{QN 3(2) OF THE
ACT. {DECLARE THAT THE SIX? HAS LEGISLATIVE
POWER T0 TNSERT EXPLAN_ATl(}N BY'? QF WFTK EFFECT FROM
1.4.2003 TO THE DEFiN|T§sQi~i GF'-.'PERS0N'VTHEREBY"TRANSGRESSlNG
THE CONSTlTUTlO{\W;»v|,lM£T,57. " " V .
W.P.N(). 1338/T2625 '. T
BETWEEN C V
"1, !~::s'«:MA_T_:QN,AL wanes. ..... .. -
C JL3BiLEE'3U§LDiNG, an FLOOR
, . *'C>EEPAk".B1,QtL'.K No.3, OASWAL
C mamas, A PARTNERSHIP FIRM REPRESENTED av :13
. mamm ..,sa-am; FJOSEPH, AGED ABOUT 32 YEARS
PETITIONER
_ . ?_ (3,. 5:2; G RABUQETHAN ADVOCATE )
F!" V' STATE 0? KARNATAKA REP av PRTNCIPAL
C' V a SECRETARY TO GOVT
FINANCE DEPARTMENT, GGVERNMENY
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 O? 2603 AND
CO MAWWS
IN THE HIGH COURT OF KARNATAKA AT BRNGALORE. WPNO. 43632 OF 2903 AND
CO MATTERS
-55.
OF KARNATAKA, VIDHAN/-I. SOUDHA
BANGALORE 560001
2 THE cowmnsszouen 0?
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR ._
BANGALORE sea ace ,
3 ASSISTANT CGMMISSIONER or CCIAMEITCIAL I I' I
TAXES, I CIRCLE _ = ,
VANIJYA THERIGE KARYALAYA '
MADIKERI .
RESPQNDENTS
(SMT. s. swam AGA FOR )_ I
THIS W.P. IS FILED UNDER fsRTiCLES' A-.%_ii{)V OF THE
CONSTITUTION OF INDIA, VPRAYING_TO:'-DECLARE THAT'-.$EC.5{1) OF THE
KARNATAKA TAXATIGN I._AW_S AMENQMENT RCT,,.2033;,«KARNATAI(A ACT
No.2' OF 2008 IN$EI:?LTI:"-IGV.'ExF'§»AI'!§ATI0N'"BELQ'v1{....$EC.2(I'l) OF THE
KARNATAKA TAX _,QN §EPR_{)FESSIC*NS, TRADES, CALLINGS AND
EMPLOYMENTS ACT, I973" AS WELL"-AS_ EXPLANATION VI IN THE
SCHEDULE TO THE SAIU,.ACT"A'P.E"UI;TRI':£"VIRES ARTICLE 2TB OF THE
CONSTITUTION OF "VINDI§\;.;.,ANI~£_A;' ,D'£';'CL«.ARE TI-IAT SEC.5(?} OF THE
KARNATAKA TAXATIQIQ LAW,5"%!f~_IDME¥'!T HCT, 2%, KARNATAKA ACT
No.17 OF 2003 ENSERTING 'EXPLAI"x'ATIQ_N_' BELOW SEC.2(h) OF THE
KARNATAKA ON * I-3ROi".ES:3I0¥vIS, TRADES, CALLINGS AND
EMPLOYMENT 3, ACT, 'I-976' RS "I1-I_fEI.~I.,='AS EXPLANATION VI IN THE
SCHEDULE TC) TI-IE. SAI9 hf.'-T ARE ULTRA VIRES THE CHARGING
SECTION 3 OF THE I(ARI~£_ATI-':-KA«...TAX ON PROFESSIONS, TRADES,
CALLINGS AND EMPLQYMENT3 ACT, 1976, ANNA (PIJSLISI-{ED IN
KARNATAKA $3§'LES TAXACT, 195?). QUASH THE NOTICES DT.5~8-2004
,¥SSL,IED ELPY GOMMRGF COMML. TAXES, 151 CIRCLE. MADIKERI
"VIBE 'ANN.E3 8L'S'i DIRECT THE ASST. COMMR. OF COMML. TAXES, ist
" . Q:-* KARmxTAxA._
(iii-=..;:z,£,":4AosxEz%I,«T.,,R;'3_, HEREIN, T0 FORBEAR mom DEMANDING
ENR{)_L*M,EN'I'= awn DEMANDING PAYMENT OF PROFESSIONS TAX IN
RESPECT 0:: TH5_~vaa_=m,r,ecHEs OPERATED BY THE Perm. IN THE STATE
v'v"'.,..'W'-'P.'-NC)"-'IE-+g__'L"'Z__'.Q% I/,2\oo5
.f,f3ET§.«gEE:TT 1. ,_ I
SAHYADRI GRAMIN BANK
, A BANKING COMPANY CONSTITUTED UNQER THE
REGIONAL RURAL BANKS ACT, QQY5 HAVING ITS
HEAD OFFICE AT K.V, VENKATARAMAIAH
HIE THE HZIGH COURT OF KARNATAKA AT BANGALORE W.PNO. 43632 O? 2003 AN?)
CON MATTERS
{SMT. S. SUJATHJ5 AGA
IN "THE HIGH {ZOURT OF KARRATAKA AT BANGALORE. WPNO. 431532 017 2093 AND
CO MATTERS
-67»
ROAD, SHIMOGA -- 5?? 291, RE?'
BY ITS GENERAL MANAGER AND AUTHORISED
SIGNATORY SHRI. NR. HEBBAR
(By Sri: B S SHANKARNARAYAN ADVOCATE )
AND :
1 snare OF KARNATAKA
REP av ns Pmucwu. SECRETARY
FINANCE 359?, * .. _V
"\v'1DHANA SOUDHA"
BANGALORE - 569 cm
:2 THE PROFESSIONAL TAX br.§=:cER"' "
OFFCE or-' commsaczm. TAXOFF--iCER ;
NEW BRIGADE ROAD. OLD TOWN I
BHADRAVATHI-577301 V _ _ , _
3 THE coMMnsss.onEr2_' or-* éomgzsficm
KARNATAKA. '
COMMERCERL mxss '
GANDHiNAGAR--j " » _ é
.,:.::;y. , '
RESPONDENT 8
ms w.s=>. .FlLED t:NU:Es§'A:éT:cLE 223 0? THE czonsmunou
OF iN£3lA, :F'-'RAY!NG T0: mamas THAT 3150.5 0? THE KARNATAKA
TAXATIOBELAWSTAMENBMENT] ACT 20:33 IN so FAR AS rr AMENES
{IF A TAX ON PROFES-SIGNS. -TRADES,
'f;~A£.LIi~£GS r',NCi EMPLQYMENT ACT 19?8 IS UNCONSTITUTTONAL; QUASH
TE---fE'Nv=OTiQE 2%-1.2005 ISSUES BY THE R2 VIBE _ANX-- C TO F
RESPE{.§'flVELYi"«V.'DSREC-T~~ THE RESPONDENT TO FORBEAR FROM
COLLECTENG Afa'.Y'=PRQFESSlGNAL TAX IN RESPECT OF THE BRANCHES
»..___ca= THE.PETETlC}.NER;_ -
%w..VP.N0T".:2.9Q_s1T/2o_g_§
D 'eis;*Q1EEs¢.
1. _ mzz 'KARNATAKA BANK ummao
= ;<eosA1.sAnL
L V TMANGALQRE-3
' H RERBY ITS DEPUTY GENERAL MANAGER (HR 8:
{N THE HIGH COURT OF KARNATAKA AT BANGALORE WP.NO. 43632 OF 2003 AN!)
C0 MAT'I'ER$
PET!TiOh$ER_ ~
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. W}'.NO, 43632 OF 2003 AND
CG MATTERS
433.
IR). MR. K.H. SHWASWAMY
(By sax. uoawx HQLLA mvocme )
AND;
1 sure OF KARNATAKA
REPBY us PRINCPA1. SECRETARY
FINANCE DEPT. _
VIDHANA sauna».
aamcmone » 560 am
2 THE PROFESSIONAL TAXGFF!CER§_..._ _
secono CIRCLE 2 '_ ; ..
EMJAYS COMPLEX, u FLOGR. _ --
BALMATTA, MANGALORE ;
3 THE COMMISSTONEROFCi}MMEf§CiAL=TAXE3
KARNATAKA
COMMERCIAL CSMPLE}-1 §
BANGALORE " *
""" ...RESPONDENTS
{SMT. s' sumrna A<3A'r'=s;m_zEsPo:s;c»Eh;Ts).
THIS WE. ES 'FILED UNDER Af?.TlC'.;E 226 OF THE OONSTITUTEON
OF lNDiA, PRAYING TO: DECLARE SECTION 5 OF THE KARNATAKA
TAXATION LAWS (AMENDME?3l1)'-ACT; 2003, IN SO FAR AS IT AMENDS
$E'CTlON 2(h) -OF THE V-KARNATAKA TAX ON PROFESSIONS, TRADES,
Cz_ii.L£NGS,A_ND EMPLOYME?*ITV__J_§_QT, 1976 I5 UNCONSTITUTIONAL. QUASH
§flUE.,ANx-.TD"'D'!§~6.t$;~2003 ESSUED BY R2. DTRECT THE RESPONDENT TO
FOREEAR FROM CGLLECTING ANY PROFESSIONAL TAX IN RESPECT OF
THE_1BR£|;;NCHE$,;%F"T tag PETITIONER.
P.N%fJ.'2710'f'g'52.€)05
BETWEEN n 'V ' 4'
T' ' ---- V "':.11swn'E"5nucAT:oN TRUST
sr;i:a vzsrw. HEGDE
.. 7TH F-"i~..OOR, RAMBHAVAN commzx
T 'KoaA1LsA1L.MAueALoRe
2 ox oesmcr, REPRESENTED av ITS rnusree
PETFTEONER
' = L (33,: $31 : (3 K v MURTHY ADVOCATE )
IN THE HIGH COURT OF KARNATAKA AT BANGALORE WRNO. 43632 OF 2003 ALE
CO MATTERS
PETlT!Qi*i$';'-T? 'A 1' T" T
IN THE IEGH COURT OF KARNATAKA AT BANGALORE. W.P.NO. 43632 OF @0133 AND
CO MATTERS
.59.
AND:
1 STATE OF KARNATAKA REPTD BY ITS SECRETARY
DEPARTMENT OF FINANCE
VIDI-{ANA SOUDHA
DRAMBEDKAR ROAD
BANGALOREQI
2 THE PROF-'ESSIQN TAX OFFICER
CIRCLE-2
MANGALORE
(sm. 3. SUJATHA AGA FOR RE$P0NDEN'¥'$--}_V
THIS WP. IS FILED UNDER ARTICLE OF THE CONSTITUTION
OF INDIA, PRAYING T0: STRIKE DOWN T0 OF
THE KARNATAKA TAX ON PRGFSSSIONS, TRRDERS. CALLINGS AND
EMPLOYMENT 5 ACT, 19?6{KAFiN_ATAKi3 ACT 'MG; OF 1976} AS
VIGLATIVE OF ARTICLE 276{2] OF THE C0N537§'ITU'I'I0%'!V OF INDIA, IN SO
FAR AS THE PETITIONER IS CONCERNEL3. -EQLANATION
Vi TO THE SCHEDULE T9 THEA'K1i\'R9sIfiTAKA*._TAX. PROFESSICINS,
TRAQES, CALLINGS ANDEM'PLO'c7MENT-$3 AGT"1Q?l'3{KARNATAKA ACT NO,
35 OF 1976] AS VIOLATIVEBFV AR'? 276[2} AOF THECONSTITUTION GF
INDIA, IN SO FAR. i=\S" .PE'I'IT_1€}NER IS CORCERNED. QUASH THE
NOTICE DATED 13.111.2'_fi'15_>.IS3U'IE£) S55 VI'QE'ANX--A.
w.P.No.472': I
'3,E1w.s=.E:s4_2f'' " my I
, 1 '- I Pm Imam. INFRAVEST PVT L70
-I . A--.QOMPAN'f .REG_ISTERED UNDER THE
_ compmqes AGT. 'E956 HAVING rrs
" . RE-_.fGD OFFICE Afr Mumam AND HEAD OFFICE
' AT 3 39, sraoja.-L303, umao MANSIONS ms.
RQAD, aAN£.=.ALoR£-91 ma REP.
-- av ITS AUTHORl.SED SIGNATORY
' UPENDRE1 KULKARNI
.. ' I psmnonza
_, {a§--:§¢:;~*: .:, wihuasn 3. 00 AOVOCATES )
I' ' ~ " 4,' we sure as KARNATAKA REP av rrs secaaraav
DEPARTMENT OF FINANCE
VIDHANA SOUBHA
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.P.NO. 43632 05 2903 AND
C0 MATTERS
IN TI-IE HIGH COURT OF KARNATAKA AT BANGALORE W.P.NO. 43632 OF $03 AND
CO MATTERS
-79-
BANGALORE 560 001
2 ASSISTANT COMMISSIONER OF COMMERCIAL TAX
34TH CIRCLE, CITY DIVISION I
COMMERCIAL TAXES DEPARTMENT
LAKSHMI COMPLEX.
SEHSHADRIPRUAM M V
BANGALORE 560 020 W I
(SHIT. S. SUJATI-IA AGA FOR RESPONDENTS }
THIS wp. IS FILED IJNOER ARTICLE 226 OF THE '.3{Jh§$TITUTION
OF INDIA, PRAYING TO: DECLARE THE' KARIIATAKA TA}; ON
PROFESSIONS, TRADES, CALLINGS ANO EMPLQYMENTS ACT. . _197e:II~I so
FAR As THE SAME IS MADE APT«'u.<.:ABLI=;TO'*.~:=».£;':_LIIsIO av THEPETR. OI=
THE LOTTERY TICKETS OI= STATE GOV? >._AS ILLEGAL AND
UNCONSTITUTIGNAL AND INAPPLICABLE TO THE' .DECLARE THE
PROVISIONS OF AMENDED SECTION-.2 Iv ANO sI:c.3. I13: SO FAR As "ms
SAME seams TO TAX SEPERATEIJ .cI~--4 I~3RAI~Ic.I~I OF THE PTR. As
ILLEGAL AND UNCCINSTITUT .(~"\NH.VD}; 'TZEESTRAIN THE
RESPGNDENTS AND ITS fsE£svA:~Ifrs, A¥~I£1_A£3ENTS ETC. FROM
IMPLEMENTING! APPI'.-,YIN(5""T£~IE. THE KARAIATAKA TAx
ON PROFESSIONSI 'T£?ADES,--:{:ALLIbIGS~_AND EMPLOYMENTS ACT, 1976,
ON THE PETR. RESTEKAIN THE .RESPON6EN'£§S AND ITS SERVANTS,
OFFICERS Am)' A<.:~;V.r:=.:«::::,_ I=I«2OII.I_ IIIII-*:_.:';fIIII,HI_swTII~IOI APPLYING THE
PROVISIONS OF AMENDED ;'I~:'éEC.2("rI}aAND secs IN so FAR As THE SAME
seems TO TAX sEI?EI2ATEI.Y«IEAI:.H B_RANCH OF A PERSON (PETE. No.1
HEREIN) THE"v-KARNATAK1-3.. =.QN2PR{)FESSIONS, TRAIIIES, CALLINGS
AND EMPLOYMI?-CNTS ACT,_'I 9'36 .F'**E.-"TR. DIRECT THE RESPONDENT
TO REFUND T0 THE-I AIi..I.EGALLY COLLECTED TAX IN A SUM OF
RsI25,72,00G-00 FROM THE P';-EI'R;. QUASH AND SET ASI% THE NOTICE IN
No.01 522322:'8d~05 BT25-10-2004' ISSUED BY R-2 TO THE. MANAGER,
STANDARIIR CI~IARTERED"~8AI\;IK,.vCUSTQMER SERVICES 93 MG ROAD,
{F/IUMBAI 40000.'? UNDER THE PROVISIONS OF SECL14 OF THE KARNATAKA
;aAI.£s« TA}: AOT, 'I357 DEMANDING PAYMENT OF Rs.23,10,000--0O
TCSKNARDSA ALLEGEBIAAFEREARS OF PROFESSIONAL TAX FOR THE YEAR
zooms IAI~I:§I.I<;.j u - . I
I _ 3. '200__;§
h"$:£ISIIdATARAJAPRA1'i~ilSTANA
--. V Sm HOOAIIIIUTT ROAD
' '"'SHAN§<ARAMU'{TROAD
MYSORE-$0004
IN TI-IE HEGH COURT OF KARNATAKA AT BANGALORE 'WPNO. -($32 OF 2003 AND
CO MA'I"l'i-RS
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. WJZNO. 43632 OF ZM3 AND
CO MA'1"ޤRS
-71.
REPRESENTED BY ITS PRESEDENT
SR! CHIEIANANSA SWAMY
Pernrnoiszeéfl 'A "
(By : MIS KAMATH & KAMATH AEVOCATES )
AND :
1 THESTATEQFKARNATAKA ._
REPS&E$NTED av as PRINCIPAL SECRETARY --- ._ E _
FINANCE DEPARTMENT - ._
VIDHANA souowa
aA:~mLoRE--seooo1
2 THE PROFESSKDNAL TAX oéésfieé' * -
MYSOREDNISIONV
MYSORE __ '
.. 2 TV Efriésponoewrs
(star. 3. suaam as».
THIS W;P'."§-3, FEED UHDER' SF THE CONSTITUNON
OF INDIA, PRAYING TCa'i[DECi.~.ARE. 4TI'*1._4'l' $ECTiON 5 OF THE KARNATAKA
TAXATTON LRWSEAEENDMENTE ._ACT, {NSOFAR AS lT AMENES
SECT§GN 2{h] 'QF THE " ON PROFESSIONS, TRADES
CALLINGS AND EMPLOYMENT "ACT, 1376 IS UNCONSTITUWONAL, SO FAR
AS PETITIONER £3 GQNCERNEEL THE TMPUGNED NOTICE DATED
22.7.2006 lS$UED BY VlDE- ANX-F HOLDING THE SAME AS ILLEGAL
AND CONTRARY TO LAW; D§RECT THE RESPONDENTS TO FORBEAR
PR' TAX FROM THE PETYTIONER;
"iT..P.N0..13Q9Q]§QQ§_
T»
<1'. WSTTGHATGE PATIL TRANSPORTS
N03 8: 1STCRQSS
V' "Hz3¥DDAiAH ROAD, BANGALORE
" 2 RE¥'l'*'_?E%NTED BY ITS AREA MANAGER
SR3 STSKATTIMATH
: PETITIONER
V V . V ' _ T 'ms KAMATH 3. KAMATH ADVOCATES )
EN 'IRE HEGH COURT OF KBRNATAKA AT BANGALORE WPNO. 43632 (37 2003 AND
CG MATTERS
IN THE HIGH OOURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 2063 NE
CO MAT'I'ERS
-72.
AND :
't THE STATE OF KARNATAKA REP BY ITS PRINCIPAL
SECRETARY, FINANCE DEPARTMENT
VIDHANA SIQUDHA, BANGALORE 560901
2 THE PROFESSIONAL TAX OFHCER
ill CIRCLE ._
BANGALORE ;
(SMT. S' SUJATHA AGA FOR RESPONDENT?)
THIS w.I=. Is FILED UNDER ARTECLE 223; 0;: THE CQNSTITUTION
as INDIA, PRAYING "re: DECLARE, THAT SEGBOM 5"-OF THE KARMATAKA
TAXATION LAWS (AMEN£?MENT)_ AC:T,2%'EJ03 _ I4~Is<;I5AI=I.. AS IT AMENDS
SEC.2(h} OF 'me KARNATAKA mx cm .Ié1=IoI=I§ssIc:I~Is,.ATI::AoEs, CALLING
AND EMPLOYMENT ACT, 19'I6 £5 UNC€)NS1'i*¥§J§'iO!s§AL.!_'i:a! Vse FAR AS THE
PETITIONER Is comcanneo. ..QUA$H' ._ me' 'smpuesqsn NOTICE
f3T.21.8.2006 Issues air' 'ms R2 {AbiN--3},"«.HQLD1NG THE same AS
ILLEGAL Am CONTP,i\R'f;,f¥'GI L"I§.W.§ mac: THE...R..ESPONDENTS To
FORBEAR FROM THE COLkIEC.Tl!'«lG Az~I>I'_ RPQFESSIGNAL 'sax EN RESPECT
or THE BRANCHES; OF f{HE"'PEI.TlT|ONER:- V' _
..\L12...1\_.I_.Q_.__:Is1.'2,':2I..;'>f
BETWEEN A V' % I
1 Mrs 35255 LIk!£SH?dlI§FIRASiMH1K TRASNPORTS
5 15TH CROSSVKALASIPALYAM EXTENSION
. ameaneas 2
, 'AWPARTNERSHIP FIRM REP. av ITS
.v.:=IaIar_1~Is'2R'sIII$VsL:I3I~IIII R F'RABHU
- 1. AGED ABGLIT 43- was
'-WI:-1'SHR'i as 'RMVSHAVENDRA PRABHU
PETITIONER
. .. , .1' 1 '§39"e:I; cg RAQIIIIIIWAN & SR1. M THIRUMALESH ADVOCATES)
I H STATE OF KARNATAKA REF' av PRINCIPAL sacaemnv TO caoxrr
u , _ FINANCE DEPT. GOVERNMENT 05 KARNATAKA
EN THE PEG!-I COURT OF KARNATAKA AT BANGALORE WPNO. 43632 OF 2&6} AN!)
CONNECTED MATTERS
EN '¥'HI7-.1 HIGH COURT OF KAREQATAKA AT BANGALORE. WPNO. 43632 OF 2803 AND
CO MATTERS
.73..
VIDHANA SOUDHA BANE-.'wA§.ORE 1
2 THE COMMISSIONER OF COMMERCIAL TAXES
KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR BANGALORE 9
3 PROFESSION TAX OFFICER
III CIRCLE ASHAYA COMPLEX
VANIJYA THERIGE KARYALAYA "
RISALDAR STREET SHESHADRIPURAM
BANGALORE 20
(SMT. s. SUJATHA AGA FOR RESPONi'3EIuT$j ~».
THIS wp. IS FILED UNDER ARTICLES 2'2fi*AND_ 22? 09 THE
cousnrumn or INDIA, PRAYING IQ; a::cLARE_.«T+4.AT. season 5(2) or
THE KARNATAKA TAXATION LAWS AMETTDMENT-AcT,'~2am, KARNATAKA
ACT rear/2003 INSERTIIEIG _EXPLr§NA'I'i-DI-I seam 2m} 05 THE
KARNATAKA TAX PRGFESSIQMS, TR.%$_,_: CALLINGS mo
EMPLGYMENTS ACT,-_ 19:6 AS, wen. AS EXPLANATION VI or THE
SCHEDULE To THE amp 'ACT AR_Ef--«._l_.£LTRi'« vsaus mums 276 0:: THE
CONSTITUTION 0:-'_ mam . "ARM-'.-fif-IN" so EAR AS PETITIONER IS
CONCERNED.__ QECLART.-:'«1.:i;fH_A'r.._ SECTK}£~I_._5(1} or THE KARNATAKA
TAXATION Laws' AMENDMENT ACT,' 209:3, KARNATAKA ACT NOJI2003
INSERTING EEXPLANAT 1:<;:~:..g3E:.ows:-:<;1TrJrs: 291) OF THE KARNATAKA TAX
an PROFESSIOIES, TRA:3E::,I¢ causes mo EMPLOYMENTS ACT, 19:26
as wm. AS EXPLANATION '::;'cz4= 'THETSOHEGULE TO THE sun ACT ARE
ULTRA vuaus THE CHARGINGASEGTION 3 OF THE KARNATAKA TAX on
PROFESSIONS, TRADES, C.ALL-¥NG8' AND EMPLOYMENTS ACT, 1976 --
ANN-A IN: 'sq FAR V-AS PETITIONER IS CONCERNED. QUASH THE
4_--ENDGRSEéMENT AND DET«wy1;2_¢:s:oT:cE DT. 19.8.06 av THE PROFESSION
TAx.oFs'v1cER;::n oasme, BANGALORE VIBE ANMB AND 31. DIRECT THE
paorassm T.qx.or=5_=nc.ER, III CIRCLE, BANGALORE, THE R3 HEREIN, TO
FQREEAI-32' FRQMTDEMANDING ENROLMENT AND DEMANDING PAYMENT
OF I'--PRQFESSIONS IN RESPECT OF THE THREE BRANCHES
_ OPERATED' BY --.PE=TIT|C§NER IN THE STATE OF KARNATAKA.
Z 12;. P. no .g:___§f79 /2907
I 4."BEf§w.eE!$i I
I éuiasw EMERPRISESUANISHQ)
DIVISION OF ELVEETY INDUSTRIES PVT LTD
--- SHOP NO 'I: SAMJUKTA KARNATAKA BUILSING
KOPPIKAR ROADHUBLI 580 Q29
A PRIVATE LIMITED COM?-'ANY REPTD $Y ITS
IN 'I"HE HIGH COURT OF KARNATAKA. AT BANQALORE W.P.NO. 43632 Oi"-" 2003 AND
CO MATTERS
".fV:'§'.~_.4§e':V*:js; sugars; ASA ma RESPONDENTS)
EN 13$. HIGH CCXERT OF KARNATAKA AT BANGALORE. W.P.NO. 43632 OF 2093 AND
CONI*sIEC'I'ED MAT'I'ERS
.75.
III CIRCLE, BANGALORE THE THIRD RESPQNDENT HEREIN, T0 FORBEAR
FROM DEMANEXNG ENROLMENT AND DEMANDING PAYMENT {IF
PROFESSIONS TAX. IN RESPECT OF THE BRANCHES OPERATED BY
PETITIONER IN THE STATE OF KARNATAKA.
W.P.NO.12Qg4/Qfl
BETWEEN
1 snags SARASWATHI VIDYA MANDIRA Assocumom
(R) 9 VANTVILAS ROAD ' I w ,
V.V.F~'URAM I, .
BANGALORE 560 I104 _ _
REP. av :13 QRGANISER SR: G.s.sI4AaMA.
TI "H--;;II:és:1T;om2R
(BySri:AVSRINIVASADVQCA'I'E I " " "
AND I
1 ms sTA?E'aEy:}\RNAI:im<A'~.«' '-
BYSEf..'_3RETA_RY'w_g
DEP'T.DAFFINAi%ICE'_'-~..L< '-
DR AMBEDKAR ROAD'
BANGALORE550001 ' .- '-
2 THE.CQMMISéIGNER'(§F riraoéession TAX
_ I RAs;5LnAa ROAD SHESHATJRIPURAM
' _ BANGALQREVI-569 ozzo "" "
' ,r;c>MMEaciALvIAx.oFF:cER
!i!.;?lRCLE'€3ROUI-QBFLQGR 'AS!-NA'
~:<.ARN.Am:m swm CLEARANCE scmao SUILDING
PLAT FORM ROAD SESHADRIPURAM
BAN-GALEJRE 020
RESPONDENTS
I I. I THISTWP. IS FILED UNQER ARTICLE 226 OF THE CONSTITUTION
' ._OF«I{\II'3IA, PRAYING TO: DECLARE THE PRGVISICINS IN ENTRY 20.1 IN THE
_ 1 SCHEDULE OF THE KARNATAKA TAX ON PROFESSIONS, TRADE,
' I CALLING ACT 1976, AS ULTRANIRES THE CONSTITUTION OF IND£A,AND
IN Tirfi HIGH COURT OF KARNATAKA A1" BANGALQRE 'aV.P.N€), #3632 OF 2&3 AND
CO HAWK S
IN THE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 3393 ANI)
CONNF.CTED MAT']"£*RS
-75.
QUASH THE DEMAND NOTICE ISSUED BY THE THIRO RESPONDENT EDT,
NIL VJDE ANNEXF. AS BAD IN LAW AND WYFHOUT dURiSf}|CTiON.
THESE wees. comm on FOR HEARING ms DAY, THE <:;<':9{'Li:.-fit: -_
MADE THE FOLLOWING;
:ORDER:
The petitioners in these peti'finnss"'have V detfiaretion, declaring that the Section 20») of the Karnetei<e«ve:'e:.fi'.ex en Trades, Ceilings and empieymenfe bfvirfixe of Sectinn 5 of the KarnetakeV_TeAxVe£i_e ri: Le$e?e».3'.(;§§mendment) Act, 2003, as ;i'_L.Iij.(;inaE fiwey are assailing fine "notices issued by the jurisdictional tn the petitioners herein. have sought for a prohibition, ivfeefipndents from collecting Professional "---=-Tax vane: the branches of the petitinners in ' " iflernatake' Sfate in the interest of justice and equity. A ieamed counsei appearing for petitioners and 'T {earned Additional Government Advocate appearing far A' ndents at the out set submitted that, the subject A IN 'HIS HIGH COURT OF KARNATAIKA AT BANGALORE WPNO. r3363ifi C)? 2003 AND CO MATTERS IN T}fE HIGH COURT 9? KARNATAKA AT BANGALORE. WPNO. 43632 OF 2003 ANI} C0 MA'PTE.R$
-77, matter involved in these cases are direcfiy covered the Judgement of the Apex Court in the Kamataka Bank Limited Vs. State of Andhra and others and other connected mairtarg, V' (2093) 2 Supreme Court Cases submitted that, following the rau;o'fif'tt:e the Apex Court in the afcx'§.~£.aid man: writ Petitions may be '
3. The counsel appearingVf0r'Tv és§""sta*;ed supra is placed on meow' _ _ . .
4. The iizszagstkwafpefiiicns filed by petitioners are 4:fo¥'39win' gVAfl§éAV judgment of the Apex Court in mmaeafkasnama Bank Limited Vs. state or V " A._ndhrAa-«.._V and others and other connected in (zoos) 2 Supreme Court Cases the reasons stated therein.
/>--
IN TTE HIGH COURT OF KARNATAKA AT BANGALORE WPNO. 43632 0? 2963 ME C0 MATTERS IN 13% H13?! COURT OF KARNATAKA AT BANGALORE. 'J:'.P.NO. 43632 OF E03 AND CO MATTES .318- 5- in so far as the principai ground teamed counsel appearing for petitioners in Nos.32837I2003; ; 27eo':'i2se4; % 3742912003; 37431:2om; 30495/zoosana A concerned, the same is directiy 'G§§S:"eredv.by.iifia» of the Apex Court as rei'"§ rr_ed ~-.F'ara'--?! 9' bf its I judgment, the ApexV_Court_VV_h§a $V specific ground taken by' I do not find any merit ip'_vi3;1a_ iegislature lacks Eegislative "person" wha is iiable to pay wofes§§naftax;" inciudes every branch of __a..Fim1:.»41§<§rfrpaxny,V"C§;:;Qration nr ather corporate body, Aény' $dcie:y*,_v4c!1;$ idrassociation. The term "person" is not But Article 367 of our . "prbvides that the definitions contained in the ffllauses Act appiy for the interpretafion of the h This fact has been rightiy considered by the Court and it has been answered in Para-36 of the h.....----r«---""{""""--.
IN '1"!-HE HEGH COURT OF KARNATAKA. AT BANGALORE WPNO. 43632 OF $03 A?~$ CO MATTERS IN THE HIGH COURT OF KARNATAKA AT BANGALORE. WPNO. 43632 OF 3.003 AME} CO MATTERS :39.
aforesaid judgment. Therefore, I am of me A' View that, fiwere is no substance or merit in ground urged by learned z petitioners in these petzta' 'one and to rejected in View of the well referred above. A¢>c:o:'dirxgV:a?'-',4:,_ it 'A
6. In W.VP.Noe._# 2760712004; 27431/2m;
the mit zm1ucmwe§=e% is concerned, it is needless for the petitioners to rm Appmprhte Competent under the relevant provisions of the . or if need arise.
Judge IN TIIEHIGH COURT OF KAIRNATAKA AT BA}«uru.um:. 'I'Ir.r'.na..r. *Lru.u. 'Jr W". . .. W CO MATTERS