M/S Ibm India Private Limited vs The Government Of Karnataka on 27 March, 2008

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Karnataka High Court

M/S Ibm India Private Limited vs The Government Of Karnataka on 27 March, 2008

Author: N.K.Patil

Bench: N.K.Patil

 

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THE HON'BLE MR. Justice u§:<.§A1':L'   I   

wnrr rmmon no.ae»g§I Q P m I A    I
BETWEEN:      

Mrs IBM INDIA PRIVATE 'LiMlTE{'5'
REP av ITS DIRECTOR Fzumqctz     _
SRLRAW KUMAR. AGED ABQUT 47 YEARS ..  I .
NO.12.SUBRAMANYAARCAEE v_ I  
3RD FLOOR, B£<NN_ERGHATTA.. 1 AINROAD 1  
BANGALORE-2:3,      'V *

 

   ~       M »  PEHTIONER
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FOR SR1. VP  'ma ws"v5sAM..A§§QcIATEs)

mo; 1 _  %   1 %
1 THEAGOVERNMENTIOFI Kai41i«aA*a'AKA
REP av ITS CHIEF sacaamnv

vIDHANA--«soupHA._
EANGALOREQ1 -V

 "  2 -'iII1i'HE commussldureﬁor commeacw. TAXES

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 " -VKAL!D'ASR.ROAD
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«aANGALnRa7.9

 _ 3 ""'-THE__'DEPLTITY comunssnouea or-' commeacw.
. mxEs(INvEsneATaoN)
T GANDHINAGAR. BANGALORE-9

'~ 7.' '4 , I I" THE aevuw C<'.'.niviiviiS$if3NER or
  -COMMERCIAL wuss (TRANSITION~41)

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III-F I \JI"I'\I'IJ'I'

BANGALORE-20

  RESPONDENTS
" (By SMT. S. SUJATHA, AGA )

IN THE HIGH comm' op KARNATAKA AT BANGALORE w.1>.No.so2mons



IN THE HIGH COULIT OF KARNATAQ AT BANGALORE W.P.No. 5028.-'ZOOB
2

THIS WRiT PETiTi0N IS FILED UNDER ARTICLES 226 AND "22?. OF " 
THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-0_F«.RE«.f , ' 
1'!-'C'?u":'IEf'§I'E?T\iiEi\l"T F'5ﬁI§S$Ei?J EV THE R3 UNUER 5'IECTiC5N 'Ii-A £'_Jii'*°..T't-iI'§"--.|'!iCTI  ~
AND THE CONSEQUENTIAL NOTICE OF DEMAND, BOTH DT.r_27.02;20G8. '

l!'_"I\B 'l'LIE A£.\£OlEQQIlEL|1' VIEAB ﬂl'Il\A IN: ILI 'PLIE ('I-Aﬁﬂ f\E 11%|; BET ':~I'\l3El3
|'\JI'\ I|"II: HUWEWDWIEIVI I EH" 'U|.FP\IU II' If": LARGE 'J7' lflhi 

VIDE ANNEXURES S 8: T.

THIS wan PETITION COMING on Foe PREL!iilltiI%l§Y~ IIEIII'=II[m, 

THIS BAY, THE COURT MADE THE FQLLQWING:   _V

mien  "ag Esme.-- Limit c_!

Pmioner in. we    I' _

A _,-A._ - ._ A4 2.- .. _ __... _..:_.n._ .1 .   ~.,_  Q._.';._  A w; .n1Iu_-A
mom any. Incorpefu ataa unuar pmeepompalnem Act, won

and repreeenteiti  'V  Petitioner,

aseailingtthe  of re-assessment

Kamataka Seéesn Tex  957 and the coneequentiai

"dernainiéi notioe,  27"' February 2008 for the

  2004-O5 vide Annexures S and T

' , t .-'I-.n "..
I 'uq'L|VI_li'y, _l I!"

3% A:l I   Z1 1':

 I _2..' -.e'i'he only grievance of the petitioner in the

T  petition is that, upon change of the name of

it HIQMISZ. Tate Information $y_t

me Limit_c_i to Mule; Tote IBM

/
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/

In mun -ulnu run: to-r no 1: Anatuvrnt A
ll' IIII5 lllhlll.

\;\J'\Jl,\.l VI' l.\l\l\.I1I\lI\lI\£'IJ"A'I.l a-u"uv1-.I-r\uI-.ru-I- Iva --Iv---no a---



 

Limited and thereafter from Mls. Tate IBM Limited to iitis.

IBM India Limited. MIB. Tate IBM Limited filad I 

appliggﬂans seeking fresh certiﬁcate of    

:r
at .
3| '
I' .
Q3

WFI__.__ _£L__ ______._._._J.. L- _
I HBTEHTICET, DUTSUHIII ID 8

Mia. IBM India Limited got mergeciéwiiiii Mia ht

Services India Limited and  "liiii'B._:ijBlVi:f:G|oba|
Bewieﬁ indie   ._B,r.x,r;!it_=B_iIc_sn far
change of nainsii'   indie
Private  Limited (as the
petitioiii-."siI""Bi£.=I A the specific case of

.....|:&:  '§. ~_',,..i     Hug ll-he annnnninn

authprity.  notica as permissible under

 '-.tIjei'[}B|BMantI.AprBMis'i'tiriB of the Act to the actual dealer,

  notice to the dealer, Mia. IBM India

I -- _.--:_.L..._.__
I

LirB~itBa,_ is ﬁ'f in x nos, in urine at 'ariﬁ§_ing ts'-is

   to their notice through the Advocate and filing

  'itibjﬁtions. Thereafter, the matter was adjourned from

  to  -5=.ibs.e.qiient!i,i, petrtiener has speeiticatly

/
7f_:"__...

/

IN 11113. HIGH COURT OF KARNATAKA AT BANGALORE W.P.No.!ID28Ii0t)8



 

requested for an opportunity of hearing ﬂ1roughVy'y:'ti1e

counsel and the assessing authority, " 

 the  hes     

impugned uniiaterai order and the  'dem;e.nd.;:

notice. Being aggrieved by ﬁjeriinptignedy   .

consequential demand noﬁo_e;..p_etitioner<iV: i. felt

......e.. .. ,.......e..." 'ad; .n-- _ lg... e.__.;._V_,.-mu
appropriate reliafé.' as   1.'
3. I ilieiiey   appearing for
peﬁtioner'evndg:  Advocate

1|. 1 an urn.-.-,-no

gnamulnnn ﬁ",.nn ' _ I'  "
uppuuullgt _ Isapu luuv ls;-._ 

4. it mgr earef;lIi';$erusaI of the impugned order

 V'  by third  herein vide Annexure 8, it is

 iii»-eiivfeee of the said ...de.r the.

 ,oetitiene.-'

  _  iiisioounsei, has specifically requested for

  and the said request has been turned

4'.'_«'~_:'dt.Illliri"i'«and not considered and ultimately rejected the

A- - $¢ Q1 1,
"c-uenmﬁ titat, " new as ma""uuI f

/

/4"

/

§'-liullill-O

 

IN THE men comer or KARNATAKA xr eaucmonn w.p.No.somoos



 

routine, the  have requested fer """%t'i§

hearing. As has been the usual with them, 

reiterated the writing in the letter. No other : 

-4- v-- ---u---.~_--w'-u-wry, u

authority for proceeding furtiwereinx  the 1'

re-e%ement order ie not jueitﬁebia,   'ng

Authority has observed' Mia  has

'2(:J|'|g_ ' I...-u. " onno

__-__|_.n. .I:__ " = 'Vi
V ou_m:as",' .--.......~.. and

auugnt tor 'W6 weeke ﬁﬁta» 

seven days'    it iinitiwe interest of
jumce'  was represented
by  '- for four weeks' time,

u

_.I..._..-.__.-

one more we"ei<"e granted up to t Fenruary

zre§e"rd--,---«-§t'ie signiﬁcant to note that, when

 posted on 29"' Jnuery 2008, having

Illl II I I W I! Iﬂﬁﬂw

regard to  -re and Mmnitt.-de of the an-hieot 

' " 'A"-__Vi'rwoived -in"ﬂ1e oeee, ieerned couneei for petitioner has

it   four weeks' time and the assessing authority

 hem granted only one week time. Taking into

-

/TU I HIGH COURT oF.KARm\'rA1o\' AT RANGALORE W.?J~io.$fI2ii'2ttt)tt consideration all these relevant matter, what of that the eeeeeeing authority has not conducted "

enquiry and proceeded' to pass the assessment order, without 3 opportunity of hearing to the 1. mn....~... Therefere, in yiew enquiry and for not eﬁordinge t-

the petitioner, by the competent Hence, it is ground eiene, into further merits" and demeritaof .7en'd stand taken by respondents oLS§ier~h;_.ﬁene, H iiiii H _ rupee of ﬁe f'ete eﬁd oireu: .....m. ....a .vmse;"as above, the writ petition flied by petitioner dieposed of as follows:

!} The petition ﬂied __I,I ,eetitio::er is IICEU If eiiowed' in part; / /'::____ I IN THE HIGH COURT OF KARNATAKA AT BANGA-LORE W.P.No.Sii28f20BR I0 The impugned order passed by third: respondent dated 27"' February 2008 ;-::..i: it; Jf_3CT!!M//£.'CCTr':'i'uiV '2*o?4oeie1[v:def . imnexure S and the notice also issued byV1_i;he dated 27°' Februery zoos r wvroccrr .-wrr2«~ma vrernmm r rrij rariarrtad back to the cerrtbstefat rsso':ésiu'erafi*" 'f me méffeo epprepriete decision ir1_aeoer=dens,e-- 'flow, after aﬁording en io""[5eiitioner and e&'s,ooLse of the as possibie, ei eny is a period of three months from " _ the dete of receipt of objections to be filed by A '-petitioner to the fresh netiee to be ......ui°s"-"' by / @/ / E THE HIGH cook? or KARNATAKA AT BANGALORE w.p.no.so2sr2oos respondent - Department; IV] The jurisdictional i L petitioner iwo weairsirom thaV.6*gt§4_bf i i receipt of a copy of this' 'V V] Upon ;thé" petitioner authqtit}i44w;a§ie'£;i;§ the date of ' 4' agthgtity, upan i-céi -__tﬁi:1"'5iijé'fi'nsirepiy irom the .4 _...'r pefiiiionei, "is~$.r9cted to dispose of the same it " with the diractions, as stated i Vipetiitifiner stands disposed of. in

6..___Av these observations. the writ petition fiied by / /ii_iL,M..t i I'! 1 1 'E HEGH "'l.'."I'LJ""'i" 'F KARNATAKA AT' EANGAEDEF W.i3.No.S028l2008

7. Learned Additional Government Advocate permitted to ﬁle memo of appearance on if respondent within three weeks fro may.

THE HIGH comm on KARNATAKA AT BANGALORE W.P.No.5028I2008

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Karnataka High Court

M/S Ibm India Private Limited vs The Government Of Karnataka on 27 March, 2008

Author: N.K.Patil

Bench: N.K.Patil