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Karnataka High Court

Fedral Mogul Goetz (India) Ltd., vs The Assistant Commissioner Of ... on 31 August, 2012

Author: Ajit J Gunjal

Bench: Ajit J Gunjal

                          1




IN THE HIGH COURT OF KARNATAKA AT BANGALORE

      DATED THIS THE 31ST DAY OF AUGUST 2012

                        BEFORE

      THE HON'BLE MR. JUSTICE AJIT J GUNJAL

         W.P.NOS.23430-431 OF 2012 (T-EYT)

BETWEEN

FEDERAL MOGUL GOETZ (INDIA) LTD.,
A COMPANY INCORPORATED UNDER
THE COMPANIES ACT, 1956
HAVING ITS OFFICE AT
YELHANKA, BANGALORE - 560 064
REPRESENTED BY ITS
AUTHORIZED SIGNATORY
SRI.M.SUBRAMANIAM
AGED ABOUT 57 YEARS
S/O MUNISWAMY
                                        ... PETITIONER

(BY SRI.VANI H, ADV.)


AND

1. THE ASSISTANT COMMISSIONER
   OF COMMERCIAL TAXES, (AUDIT) - 5.2
   DVO-V, BANGALORE.

2. STATE OF KARNATAKA
   REPRESENTED BY ITS SECRETARY
   DEPARTMENT OF FINANCE
   VIDHANA SOUDHA
   DR.B.R.AMBEDKAR VEEDHI
   BANGALORE - 560 001.
                                    ... RESPONDENTS

(BY SRI.T.K.VEDAMURTHY, HCGP)

     THESE WRIT PETITIONS ARE FILED UNDER
ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA
WITH A PRAYER TO DECLARE SECTION 3 OF THE
                             2




KARNATAKA TAX ON ENTRY OF GOODS ACT, 1979 AS
DISCRIMINATORY, VIOLATIVE OF ARTICLE 301 READ
WITH ARTICLE 304 (a) OF THE CONSTITUTION OF INDIA
AND THUS ULTRA VIRES, INSOFAR AS THE PETITIONER IS
CONCERNED.

    THESE W.Ps. COMING ON FOR PRELIMINARY
HEARING THIS DAY THE COURT MADE THE FOLLOWING:

                        ORDER

Mr.T.K.Vedamurthy, learned High Court Government Pleader is directed to take notice for respondents.

Both the counsel appearing for the petitioner as well as the State submit that the subject matter of these writ petitions are covered by a ruling of this Court in W.P.No.27498/12 decided on 30.8.2012. Petitions stand disposed of inasmuch as the subject matter shall be regulated by the decision to be rendered by the Apex Court.

It is submitted that the entire tax liability has been discharged by the petitioners as per the order passed by this Court.

3

Mr.T.K.Vedamurthy, learned High Court Government Pleader appearing for respondents is permitted to file memo of appearance within four weeks.

SD/-

JUDGE SS