Karnataka High Court
N.Srinivas vs The Commercial Tax Officer on 3 September, 2014
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WP.Nos.41531-41532/2014
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 03RD DAY OF SEPTEMBER 2014
BEFORE
THE HON'BLE MR.JUSTICE H.G.RAMESH
WRIT PETITION Nos.41531-41532/2014 (T-ET)
BETWEEN:
N SRINIVAS
S/O LATE C.R.NARAYANA SWAMY
AGED ABOUT 64 YEARS
PROPRIETOR OF
M/S VANI TALKIES
BB ROAD, CHIKKABALLAPUR ... PETITIONER
(BY SRI K.H.SHIVAYOGISWAMY, ADVOCATE)
AND:
1. THE COMMERCIAL TAX OFFICER
VSO - 183
CHIKKABALLAPUR - 562 101
2. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)
PRASHANTHNAGAR
CHIKKABALLAPUR - 562 101
3. THE TAHSILDHAR
CHIKKABALLAPUR TALUK
CHIKKABALLAPUR - 562 101
4. THE COMMISSIONER OF COMMERCIAL TAXES
IN KARNATAKA, COMMERCIAL TAXES
BUILDINGS, GANDHI NAGAR
BANGALORE - 560 009 ... RESPONDENTS
(BY SRI H VENKATESH DODDERI, AGA)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226
& 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
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WP.Nos.41531-41532/2014
ORDER PASSED UNDER SECTION 13(a) OF THE KET ACT VIDE
No.CTO/VSO-183/CB.PUR/T.190/2014-15, DTD.30.07.14 PASSED
BY THE FIRST RESPONDENT, PRODUCED AT ANNEXURE-H AND
CONSEQUENTIAL DEMAND NOTICE ISSUED IN FORM XXV
PRODUCED AT ANNEXURE-K DT.2.8.2014 AND ETC.,
THESE WRIT PETITIONS COMING ON FOR PRELIMINARY
HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
H.G.RAMESH, J. (Oral):
1. Heard.
2. Learned Additional Government Advocate, on instructions from Sri Munendra, CTO, submits that the order dtd. 30.07.2014 (Annexure-H) was passed by an Officer who was not competent in law to pass the order and hence, the order may be set aside. Accordingly, the said order dtd. 30.07.2014 (Annexure-H) is set aside, giving liberty to the prescribed Authority to initiate any appropriate proceeding in the matter in accordance with law.
3. Learned Additional Government Advocate submits that the petitioner has filed an appeal against the assessment order dtd. 26.06.2014 (Annexure-G) and the said appeal is pending consideration before the appellate authority. He fairly submits that the order dtd. 30.07.2014 (Annexure-J)
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WP.Nos.41531-41532/2014 passed under Sec.6-A(4) of the Karnataka Entertainments Tax Act, 1958 will not be enforced till the disposal of the aforesaid appeal. He further submits that the impugned order at Annexure-J shall be subject to the result of the appeal.
4. In view of the above submission, learned counsel appearing for the petitioner submits that no further order is necessary relating to the order at Annexure-J in these writ petitions.
5. However, it is open to the petitioner to challenge the order at Annexure-J, after disposal of the aforesaid appeal, if he is aggrieved. All contentions of both the parties are kept open.
Petitions disposed of.
Sd/-
JUDGE BNS