Thimmaiah Shetty vs The Deputy Commissioner on 30 July, 2014

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Karnataka High Court

Thimmaiah Shetty vs The Deputy Commissioner on 30 July, 2014

Bench: S.N.Satyanarayana

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   IN THE HIGH COURT OF KARNATAKA AT BANGALORE

          DATED THIS THE 30TH DAY OF JULY 2014

                        BEFORE

        THE HON'BLE MR.JUSTICE S.N.SATYANARAYANA

                   CRL.P.No.1500/2014

BETWEEN :

THIMMAIAH SHETTY,
S/O LATE BABU SHETTY,
AGED ABOUT 63 YEARS,
DIRECTOR,
M/s. PANCHARATHNA
INTERNATIONAL PVT. LTD.,
MOODABIDRI,
D.K DISTRICT.                           ... PETITIONER

(BY SRI CHANDRASHEKAR, ADV.,)

AND :

THE DEPUTY COMMISSIONER,
COMMERCIAL TAXES,
MANGALORE,
D.K DISTRICT.                           ... RESPONDENT

(BY SRI KESHAVA MURTHY, ADDL. SPP)

     THIS CRL.P IS FILED UNDER SECTION 407 OF
CRIMINAL PROCEDURE CODE PRAYING TO WITHDRAW THE
PROCEEDINGS FILED BY THE RESPONDENT HEREIN WHICH
IS PENDING ON THE FILE OF JMFC (IV COURT) AT
MANGALORE AND TRANSFER THE ENTIRE PROCEEDINGS IN
CRL.M.C.No.2151/2012 ON THE FILE OF JMFC (IV COURT)
AT MANGALORE TO THE CIVIL JUDGE (JR.DN.) AND JMFC
COURT AT MUDABIDRI, IN THE INTEREST OF JUSTICE AND
EQUITY.
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    THIS CRL.P COMING ON FOR ORDERS THIS DAY, THE
COURT MADE THE FOLLOWING:


                              ORDER

Petitioner is respondent No.1 in Crl.M.C. No.2151/2012, which is a proceeding initiated by respondent herein - Deputy Commissioner of Commercial Taxes, Mangalore, on the file of JMFC (IV Court), Mangalore, for recovery of tax dues for the assessment year 2005-2006 under Section 42(9)(c) of the Karnataka Value Added Tax Act, 2003. It is his case that there is one more proceeding pending against him in Crl.M.C. No.14/2007 before the JMFC., Moodbidri, for recovery of tax dues for the assessment year 2000-2001 under Section 13(3)(b) of the Karnataka Sales Tax Act, 1957. A petition is filed by him in Crl. Misc. No.341/2013 on the file of Prl. Sessions Court, D.K., Mangalore, under Section 408(2) of the Code of Criminal Procedure seeking transfer of the proceeding pending in Crl.M.C. No.2151/2012 on the file of JMFC (IV Court), Mangalore, to the Court of JMFC., Moodbidri.

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2. The proceeding initiated in Crl. Misc. No.341/2013 under Section 408(2) Cr.P.C., is dismissed by the Sessions Court by its order dated 25.11.2013 on the ground that the proceeding in Crl. M.C. No.14/2007 and Crl. M.C. No.2151/2012 are under two different enactments and for different assessment periods. Therefore, the question of clubbing those two petitions and trying them together under common evidence does not arise. Accordingly, petition filed seeking transfer of the proceedings pending in Crl.M.C. No.2151/2012 on the file of JMFC (IV Court), Mangalore, to the Court of JMFC., Moodbidri, is rejected. Against that, the present petition is filed.

3. Heard the learned counsel for petitioners. Perused the order impugned. On going through the order of the Sessions Judge dated 25.11.2013, reasoning given by the learned Sessions Judge at para No.7 in rejecting the petition for transfer appears to be just and proper. -4-

4. In that view of the matter, this Court find that no grounds are made out for admission of this petition. Accordingly, same is dismissed. In view of dismissal of the petition, I.A.I/2014 for stay does not survive for consideration and stands disposed of as such.

Sd/-

JUDGE sma

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