Karnataka High Court
M/S Fosroc Chemicals (India) Pvt Ltd vs The Deputy Commissioner Of Commercial ... on 9 April, 2008
Author: N.K.Patil
Bench: N.K.Patil
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This Writ Petition in 'fiilqd 0nd§rE.A$tic1o
225 .af the censtitutien a£_"zn£ia, grayiag ta
quash the order datéd 19,03.£00e. in KBT.AP.
indium an
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09, issued undar 3actinn*20{3)tay,a£ tho Ks? Act,
1957, for the *aases3mbnt 'p¢riofis,j2003--04 anfi
2004-05 passqfi" by thigu30¢ahdf»gg$pondOnt Vida
II JI IIfl§_£ D
annexuro--R,_ets,:j0;~
This writ féfiifiafi éqfiifig afi to: preliminary
hearing thia_§ay,"tho"G§u:t made the following:
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0'003;"§fi§0gfititionar has presented the instant
V-Rritxfiatifiiafi. for tho following reliefs:
'0u00'ajn.-_Tc"0 hold section 20<3J<a) proviso as
fl_ A_ 0' *,_finconatitutionul in an In: as patitionar in
."*0 ;"~%"1},0-; 'E concarnad:
* *-sue a 33.: H' as: *exa:i or a directien
In 4-5!
E in the nature of a writ of cdrtiorari,
Q quauhing the impugned order dated 19.03.2000
i in xs'r..m~.uos.196 a 197107-as and
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3 £4
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f5m'IEifl9Bi12! 5 195151-95; iflluld ands:
auction 20(3){a} of the xsm Act, 1957,u£§r_
that assessment periods 2003-04 and
passed by the 2"' respondent :L.o. , x..:;aox§;:-- : ' '_
'R', in so far as thnVMA»Vpatiti'oi1a.j:*_»V "=.:is '4 'V 33fi'¢51'fi.3¢3 To issue a Ir.-tit of ".»02~.'V diraction in tho "T_naj;ux'-V. at Prohibition, rsstrainifi-a_V'%'thu ii'-". "_"rs'sp6;:dent Irom <:oJ.J.acti:5g__ lshi = 'vs.:'j§i'msndsé"*1:di§ards ii i at 3:163 aim at' aggg,35,a9,a51Ie,a¢¢.c§n£za1 sale. Tax in a sum at ,:a~e;_V:;fw1',»- sales tax dues to: aéanpsm§n§,pu:i§ua 2oo3--o4 a 2004- 05,. csns§qV:i:g'n£ disposal at tho stay fip§'iivda't§ipns§:'§.ibgrj'iihs resyafifisrfiz ':73? hi e:a;:yM¢at¢éj.i$g3;éc9a% in K§T=l. 393,195 1!! (ll
197)nj~na =ana[ ¢§2}Ae.ncs.125 a 126/07~0B. jisspsd"ut'nda.':;* Session 2|J(3}{a) of the K91' J,95'?,""i.ue..«', Anna:n.Lra-'El':
_V"1"-9' vgrsrtt _ an crass: sf sirsoiuto stay in the * mattgr cellectzion 9: data;-.nt.1.s 9.1.' $1' '7s'ha,2;a$;és,o57;- ama cmw Rs.3,26,81,535i-,_ 'f...o§:s:9d's salsa tax clues Io: the assessment _ pdriads 2003-04 s 2uu4~o5, in xsm.ar.nos.19a »_sn 197;u?~oa and CST.AP.flGS.125 s 12axo7~oa, jrmrauant ta the order dated 19.3.2595 ands section 20 [31 [R3 of the K51' Act, 1957, passed by the 2"' respondent, :i..s., IIRRIXLIII "' " F.' . / /do /
-.£_ -.....§.._._n..s 1...- 1.1.. _....._.t.. _ _ _ . _ _ _ ....i.. . _...._I- tic' iflfifluflfifl HWQUHE 50$ Lflfl Wain flfifiiflfimflnt Fifllofl eeriier filed the '.-.'rit Petitien in t. 2.
l'I_ Ha'! Janna flgl... ..._J ..I ¢.v_.; .1. Il\....|_.t 3...! ...._. 1.. ..... 1.... «._._ flU-lULf£UUfl- Jflw SE19 1C EGUICIUD HEB SEED disposed of permitting the p:etit>ioner_«'tafiafefireae '4 his grievance herore the appeilgaterlfiefitnerityefeae prmrid-ed under the relevant .9rmfi'aidns ar'_§;d.u' Rules. after dispoael gietitivbnii the petitioner has rilod:_"'~en .fl'a2a«J,ong ivetith an application tar aseoeaeflrgentii',fint§ox,::.:i':?}Ae'5:'tion 12 for the years anti X application filed by ' i come up tar conaidarra'ti-met:'12.;:e.t$£c'e 'i:lV.1"e- iaiggiel-l'ete authority. The A'-tee 're:*errwe:i.:'eieove. in view of rejection of the e§91iget'iri':_;e__, 'AV.:t'n'e petitioner .-felt necessitated to _:EiJ.e"that-._'in3tant 'Writ Petition for the relief: as '_,"',.-'I 'I. I'.-..'.',-....-1.'.-. ...',.. .__.-w_nBu"xwu -r-.-.-'.1..---.--j .-~--.. --'¢--. w. .-- -...------..--' -um--- -------.._- tn .---.-.--'--.r--.--n ...w.. --:---.-.. nu. .1'...-rm-ru-'yap -pg-gun. -'rt... : 5 : 5; Q" gezugei 2: the mate_ia; _-aii;hie 9"
recaru, it emarfies that, assailinq tha assassmsfit fiffiifs pasaau 'WY this atifhfificy. 'the . has fiiad an appoai before thaV§§cand*ra§§afifihnt _u" u along with an application for ép_int§rim1ardfirfnia,i stay. The stay application i.§§a nétiiibafiflii entertained in View or fiéngfiapositififii ofi the scatut¢ry amount.
6. Loarnafij§gniqr"édqn§eiififipfiihifig for the petitioner _:-gt} i.A:iég::5ihi?:t:§u that... % the potitianqgviigiiggidgiignfiiiuiiiing to deyqsit Rs.2,25gfifi€fiOfiié §i£hifi two §fiaks from today by way at icgsh bgffiggiggfia" Iirst ruapondant and remaining R$C5fi,U¢}06D?; by way at Bank guarafitne =fliba£o£fia5the"_£i§5E""hoapondont. """ The deposit is i$Qhj§¢t:f§§-itfifii outanmc at the appeal, with a diéegfiian ii iha second respondent ta dispaao at Vi=__'tLg gggégi ag gxgaditiauaiy as gosaihln within '=I fin; time limit tuat -N" he Fixed 5" this ceurta T. For contra, laarnnd Additional Gavurnunnt ii". Advocate appearing far the respondents submitted that. if the amount is dopositad as undertaken by the petitioners, tho agpollata authority Twill / ____________._.:.-
NHHIJIII VII It:-tuna':-'uni.-r_ t..- 'C U! II censider an.-J. gags ggptgptigtg agclggg sitar ifffirfiififi the 1-tasau...»1e azgpm-tu:=.*..,, te petitioner, withifa the rvaasanatle ti""a t3é1ast"':'fia';zj' ha rind by this court.
a. In the light or the sq%::;g;£$_§ionj§. _ ii1atLc_ the Leaxnea rggungg; :9: --._ '1:h_a 'pa.t__::i.'*.'.jV.<'::-:u_ao":':_:""'".::I:'i:l laarnnd .*1..*;.'--*. fax the re?;'*;2eu-flentg, ygitlzeut the can, it w§_;:1.;§ b-5"'§uf$i¢a\':»t,_i#.".a.:'«"tii}:Gfiti6fi is issued to_ seconri roapondan_t___tus_V atéptal filed by the patitiantr __ _' Mwith law, after aftardinj' .__ar:_ the petitioner and with gtzict'u'cétIp1iafite"":o£ the provisions of R81' Set' inning. ti""'éiipaditioua1y as possible, at 'éznf period of night (8) weak: from tht qtta at fiafiosit by the Qotitiancrs. A. "in the result, petitioner is hereby to dapaeuit Rs.2,25.00,000I-- by way or " :%s:.as§h within two weeks tram t today and to .furnish
--~~Vt-mnk guarantaa rat a sum a1'%Rs.56,£)0,000!- borer-A the first respondent respectively. The appollato mthqgity is diructud to diapuu of the appeal , in can9;ign;9 C as 'ax _a-gas inat'az{t'.~v é um "
..§iEhifi§ two I pntitianar an mnrits.
i e posed of.
filed by the a with thaaa ohaorvatians, Patitian stands dis Learned ARA. is pormittjd 'ta 5£11e,7m§hp: Q13"
appearance on banal: of rétfibndenfik "tax". W. _ .
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