The State Of Karnataka By Its Secy vs Hotel Madhuvan International Private ... on 17 December, 2008

[Cites 5, Cited by 3]

Karnataka High Court

The State Of Karnataka By Its Secy vs Hotel Madhuvan International Private ... on 17 December, 2008

 

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 "'_f';»!c1é Jojpt Commissioner of

  

  j   Local 'VAT Ofﬁcer--45O

 

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5. The Director of T0un'sm,
I ﬂoor, 'F' Block,
Cauvery Bhavan,
K.G.R'oa<:1,   ._ M   
Bangal0re--9     .

(By Smt. S. Sujatha, AGA)
AND: " 

1. I-iota:-I Madhuvan f11tcI11atio11al 

Plivate Li1I1iT(:'d.,  . 

Station Road,  

Bijapm', rep by Baburay, ._ -

E3/o.Sh1'vaputrappa Bitadmj _  ' . _  v_ 'V 

Age: 54 yeals. V    'V     RESP()NDE3NT.

    
____ H  ' "-1:;:AW_.P,l§o_.1230,1V2OO6

Between: 

.1. The Statéof K&H1atﬁ.!{&_  "
By its Secretary.  V' "
Finance I:)Cpa:K7fI]1t*Z11:,'-
Vidha;.ia' Soudhzi', ~  V

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2".'--.T'i1e3'Cou1mis3Vi'onér of Commercial Taxes,
Vanijyaé A'£'~e1:'1'g¢ E<I.%3.r_y;a1aya,
Ga'r1dhinagar,['j' 
V Near Sagas' Talkies,
«VBanga1o;§eL560 009.

 C'5n_:1:211¢1'c:ial Taxes (Administmtion)
._Div;'§3ional VAT ofﬁce,

Athani, Bijapur.

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 V VV _ Near Saga: Talkies,
 _  B_,anga1oI*eV--55O O09.

 Tiiiew ,Jcii:_1t Commissioner of

%  'Belgaum.

   VAT Oﬂicer-450

 

E3. The Commissio.ner,
Department of Tourism,
No.49, 1] Floor, Khanija Bhavan,
Race Course Road, I "--   
Bangalore.    A-,PPI;:',LLA'NTS"' ' H 7

(By SmI.S.Sujatha, AGA)  '
AND:  -4

3. M] s.HoteI Rama Palace,

NH-13, By pass

Sholapur Road,

Bijapur

Rep. by its partner ' _ .
Sr:i.Akash Ratan Chowc1:1'1'éIii,* 

Age; ,   ,,RESPONDEN'I'

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1. The Stateof Kar11af_aka ' _ 
By its Secretary, -_ '
Finance ., Department,' '

 Vidhﬁila Solldhaj ..... 

' ' "Ba1'1gaIOr3e"456'O,0OI.

2. "The of Comnzercial Taxes,

Vétnijya Te1ig_e._K'aIya1aya,
Ga11'd,'_hinagar,"  '

' Coaumcrcial Taxes (Admmistration)
"'f)ivi.:~;iona1 VAT oﬂice,

Bijapur Post, Bijap ur.

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Mangaiam Eﬁivisiazéa, Q 2.  ' 
'sfa_§1:}}?a '"§'6r'ig:f: ;=;-e:;a:«§;a§':;=3,z:,§;.;*. '
Maicéan R<;~a~:i3i; .   
Maxzgaiamﬁ  

4%. Aggégiaigz. €{Z?£ﬁ3;3.'i;§$§(3§3;€3i*'Q?-__ _
éjlezzgmﬁrciaiffaxes'  _  "
Local "J§fE" iﬁﬁcei' »»f_£":'£i3;-- _
E»'a.:1i_§j;a. "§"m*§.g-*3 §{&z:3*'s2i»1§.a§g'a;  
§%'?§sié;€:2.11--v§f@8d,V , ' V-
 §az:ang;gjarIe.«:}1 " _ ...y§;PPEZ-E,LA§'é"§'S

 V 3  si::;:.:,$g$z;ga:ha§ A2:-9;;
A'z~<:;§;~   

' V'   13.  $1  §§€"§§§3}'" E%€sm"£.$_,

9:12.. 1z§z_3§."@.}€«-iérangﬁ c::t:=1:;n.i§? Rsﬁﬁﬁs,
V' iihikkamahaﬁi Estatﬁ, Sidiiapur,
 AA Eisdagti Sistrici,
§%f€«g3. by fgtg Vice Chairman}
. V'?2«*.'h"...;2='~ibe T. Qama'p:2ram,
 2"'aga&{fi aboui 3% ysamé,

$;a."i""E:mzm:an §:.Ramap  ,9 §2E;E§§7*€>?€§}E§?€"?

 



_.   V'i'-he Stafe.vei'M Karnataka,
  Departigszent of Finance,
  _I3aniga1ere --~ 560 {)0}.

 ;"'I'21e Commercial Tax Qﬁeer,

And:

M] s. Misty Woods Tourist Village,

Yuvakapady Village,

Kakkabe Post,

Madikeri Taluk,

Kodagu District,   

Kamataka, Represented by its I '

Managing Parmcr,

Viji John, AM; 46 years, _    A " ' 
S/o. V21. John. " _   

(By Sri. G. Rabinathan and  g§vg;f)

This writ appeai is  in/s_?{+_ amataka High
Court Act pray§;t'z;§_'Vji;o set; ..::isid.e" {_thc1___f'o1'der passed in
W.P.No.7208/2.00544  14/951 20:36. e

;_gLw;A,i§a;75é!ega07%TA'  
  we-..x_¢.5947ee M

Between:

3.. The State of Karna,tVak_a,'..V 
Repieseuted by its Commissioner
 V. Depaxiisxxexgit of Toufism,.. «
; Oﬂieekaf the Ciemmissioner of Touxism,
"._No,4e, V2<=#_v  
Khanija' Bhavazri; . V V 
Race C'»<)11x*se;«V.ifg2oAa;-:1,
Bangalore.» 

V' Repregented by its Secretary,

. 'T"Vid-ham Soudha,

' Sub---VA,T Oﬂ'.1ce--28i,
Karkala, Udupi Di$'a*i-::i:«  APPELLANTS
{By Smt. S. Sujatha, AGA)

kw



And :

M] s. Hots} Vrinda Prakash,

Represented by the Managing Parﬁler,

Smt. Chitxawinda Shetty,

Aged 34 years,

S.No. 91/ 1136, 92/12A,

Ananthashayana Road,    & --_ H  "  
Karicaia--- 574 104.  ..>._§z1:;:31r"r_c)I~J_:3VE.f.N*r'.__  j

(By sax. M. Nataraj, mg.)

This writ appeal is'    :«Qf. :ti1e Kmﬁlﬁtaka High
Court Act praying to sé§t:_ 'a:9.-i<i'r:»' ¥_I1€: '*».VQi'der passed in
W.P.No.594'?'/2006 (gated 0.4.108/2Q:)6;   ; _ 

in     " 
W.P;§§o;'1530i!298§ «_ V *
Between:   vé  J ' "
1. The Sﬁate' of K d _t:I1_  ",*~ 
By its Séc1}3tary,V' _ ; ° V 
Finance Départmcnt,"v.

 vidgigana Soudirzg V
'  Bangagicqrmg 560 

2.  _ *'PIicT.C§t3nmii's__si"o.ncr of
" ._ €3%3mx}::ei\~;%§alVTa§<cs,
Vaﬁijya 'Téﬁgé Kaxyaiaya,

Near  Tafkics,

   ﬂangaiare ---~ 560 009.

 35'. . ' '- 'I~'h:' Joint Comm1"ssim1er of

{lommcmiai Taxes (Administration),

'%  V. ._. Divisiot3a1VA'I' Ofﬁce,

Belguam.

 4. Locai VAT Oﬁccr~4SO,

Bijapur Post,

Bijapur. M



S. The Commissioner of Tcvmism,
No.49, 2"' Fioor, Khanija Bhavan,
Race: Course Road,

Bangalore -« 560 001.    .  

(By Smt. S. Sujatha, AGA)
And: V' I

M] 3. Hate} Pear} (AL Burak),
Station Road, ' _ ._
Bijapur,

Rep. By its Proprietor,
Aged 52 years.        

(By ;.§'~L 'B';'éI.   V

This  is jingd uéf_'é"4ﬂ of the Karnataka High
Court Act,-,_ praying"-._Vf;o _ s5;t'._asidc the erder passed in
W.P.No. 15301 f«20{)€>_  11/ 2006.

. In Vf;A.Ko.2*56',"2VCV07' 
 V  ~_I__y._
"  gg;_r:,_r§o.594s;--2oo5

 V'  . ,1. 'I.'i;c: i-State' 

Réfxresgixitaé by its Commissioner,
, Depaximaent ofTm2:rism,
  ﬁﬁcc efthe Commissioner ofTm1rism,
~ NV<}';4-9, 2115 F100;',
'  Khanija Bhavan,
"Race Cmxrae Road,

  .. ___§3anga}.o:re -« 1.

   The State of Karnataka

Rep. by its Secretary,
Bepaiment of Finance,
Vidhana Soudha,
BaI3ga}<;>m --- 360 001.

]m//



 ' '  V V .1. ' A'li<ié'11nataka,

  V __Baﬂg8lore ---- 1.

  The State of Karnataka,

3. Cammercial Tax Oﬁcer,
Sub VAT Oﬁcc 281,

Udupi.  .APPELL£';.NTS"-- 1-    1 .

(By Smt. S. Sujatha, AGA)   
And : V

M/s. Ho1:c:1Vn'nda Prakash,

Rep. By Managing Partner,

Smt. Chitravrinda Shctty,

S. No.91] 113. 92/12A,

Anamhashayana Road, ._ VA ;  V . "  _

Karkala ~---- 5'?4 104.    _,.:REvSPC}NDENT

(By   *

This  is   of the Kamafaka High
Court Act p_rayi11g «..__te _a1si.de the erder passed in
W. RNO. 5943/ 2006. f  2006.

BE'. t-:,sy_;» .

Rcsgsmscnteéi by Commissioner,
V Depaﬁment of Tomism,
  Office +::_f the Commissioner c;>f'F¢:>urism,
.. AAN'o-39, 29*' F100;',
"  iihaizija Bhavan,
'Race Course Raad,

Repmscnted by its Secretary,
ﬁepartmcni of Finance,
Vidhana Soudha,

Bangalore - 360 001.

km

 



20

3. The Commercial Tax Oﬁcer,
S13.b~VAT Omctr-281,    A'
Karkala, Udupi District.  .APPELLA?€T$'.._ 5 :__ 

(By Smt. S. Slijatha, AGA)

M] 3. Hotel Vrénda Prakash,

Repmsented by the

Managing Partner,

Smt. Chitravrinda. Shetty,

Aged 34 years,

S. No.91/113, 92/12A,

Ananthashayana Road, _ , _  ;j V   = 

Karkala --~ 574 104.  A   _.,f.'-R_';?}SR0N¥3ENT

033' Sn?»  natax>a.:;%:Aav.;%% %  A

This   is   of the Kamataka High
Court Ac'-Ev prayirigg-«..__t9 __a.side the order passed in
W.P.No.5949/2006. dat¢d"05*,'.Qfz/ 2006.

"  _. in vggs..£§.3§9;2om
 W.P'.Ne.A398 zoos

 

   " A

 V 1. "T&ﬁ'€VSt.é.it;-ﬁf Vm' aiaka,

Regreszitztcﬁ by its Secretary
j F'i11,*.s¢1;1e"£:t Dcparttmcni,
 Vidhana Soudha,

 ., "aax;ga1ere -- 550 001.

I»    Commissioner of

--  Cxixmmcrciai Taxes,
 '"Va1:1i3'§ya Temige Kaxyaiaya,
" Gandhiaagar,
Near Saga}: Talldcs,
Bangaiore -- 9.

V

 



3. The Joint Commissiener of
Commextriai Taxes (Administration),

Divisional Vat Office,
Dharwad Division,
Dhazwad.   

4. Assistant Commissioner of
Commercial T axes,

Local Vat Oﬁcer,
VSO 3?? Kuznta.

5. The Commissioner,  . 
Depmment of'I'ouris1n",=._ f
No.49, Em' Fioor,  ' - '-
Kb;-mija Bhavan,
Race Course Rvad, V V'   I  
Bangalore       _._APPELLAN'i'S
(By Smft. S_,."'S1:jatha,";'5§x'}A}V.. 

And:

Mjs. Hotel Nisarig _Res:7de3t:¢3:,_  V' "
Murudeshwara; Lﬁhatkai _'I'Aa1-1§1I;~:, 
Uttar Kazmada Disizictg' " V
Re=:p. By »iti3 Paifner, "

 Q-'§.(ia"I'S}:1 Siietfg,

Agrgd ;s :--.3.:¢ax5s;«,    rI4RESPONDEN-T
 ~( %%r:.m¢:;aez1:%{:;seg-veg;

 w?fit"éppeal is filed 11/ 3 4 of the Kamataka High

 Act.__§::rayi11g to set aside the order passed in
; 2006 dated O8;'O6/ 2006.

*   WAS coming an for dictating judgnent befare

this day, Gopala Gowcia, J dictated the fo}1owiz1g:-

M



J5DGMENT

These appeals are filed by the State of 

its officers questioning the cormcmess of the"__¢dz1:Iii§)n: artist' ' 

dated 1--6--2(}06 passed by the 3 ';§T1:I1glt"::_.:L}'.1V_1(llgVV€:3_Ap_pll1

W.P.Nos.24575/2005, 1280/2696, 2652?/£2oo6,72:??f3160/lgldss;V

3773/2006, 567/2006, 181/20(lé',:26223]2€)f}5v; 3670/2006,
3554/2006, 27312/20o6,lp 414672l)ﬁ{§66<666.664906/2606. The
learned single J udgs  quashed the
impugned     orders and held
that _ toj  exemption under the
Karnataka ssgsmxl  referred to as 'KST Act').

The impsgxzed 6166:' is "chanenges urging variaus grounds

   these appeals and to set aside the order

 of isaiiiséx  sltiéige.

  Mama datsd 3.4-8~2008 ﬁled by the learned

 Advecate, the appeal pertaining to

 w;*P.'H6;26233/ 2005 is d€-1iI]k€':(I ﬁpm the batch of these writ

 

3. By noﬁﬁcaﬁon dated 3()-}.2- 1993 tax exemption was

given under the KST Act to new tourism units. i3'ursu,an1: to

Tm»



holding that there can be no estoppel  jétettate

Government against a statute. If law I'CQl1ip§gH5""f.i'}&t:_tt' 

tax to be collected, it cannot be givéiﬁetiji;  The'  T

also relied upon the another>t.deeieion:'*.of   

reported in 1993(2) soc 67-¢'i¥"e«e..:V;';;t"2 suppglnetortteeﬁé legal'

submission that when  istoottxpetent to
enact KST Act fmm    oftVv.S';i'l.¥fefzth Schedule of
the Constituﬁon,  levied in respect
of the goodsi.  the said enactment.
Therefore,   " held that the State
Legislatureyvtiieowwﬁfiot  bornpetenoe to enact the Law

from the;sa1:}:1e eﬁt1f3,?'pi'ovided provisions for imposing Tax on

the' "goct ﬂs,  are not covered in the similar enactment

 Legelature. The said decision is relied

'xM ¥;1;)o:1 th€:'1eé§§r*1ied AGA in support of the enactment of the

H  exetciee of the State Legisiative power unéer Entry 54,

   Seventh Schedule. Despite the KS'? Act, the

Vt eﬁaetoment of the KVAT Act is vaiid in law and therefore the

tioﬁﬁoation issued tinder Section 5(2) of the KVAT Act

grariting exemption in respect of certain new inéustrial units

\N\/



is permissible in law. Notwitlistanding the fact that.T"'ea:lier

notiﬁcation issued under the KST Act in force in 

sf express or implied repeal, the same beneﬁt   V' 

under the notiﬁcation issued under    

satisﬁed that respondents are sew im:lAt1'striesT  L'

the notification. Therefore, tsasons' the learned single Judge at 1. that notiﬁcation issued Liiider and the notiﬁcation issusti KVAT Act is not applicable industry. That is only an exisisutivel cannot be applied to the iqpﬁﬁcatign i..ss13u.e:c:i'*Vi;§1:cler.'V§"5et:ti0r1 5(2) of the Act or Section 8- counsel for the respondents strongly _liVustiﬁs€i"ths«.' and reasons of the learned single J ucige +abssc?'iics of implieé or express repeal cf exsmptisn 1"3t}liﬁ€l€:lfidn issued under Section 8-A( 1) of the KST Act which V 1%;-s:s"'bmI3 in force as on the date of notification issued under ssction 5(2) of the KVAT Act Therefore, the l{'.i3I'I1€d single Jucige has rightly made an abss mat the &ClZiOI"1 sf 2'} respandents in taking such a. plea is not legal and val;ié_and they are estopped from taking such plea. The Jzxcige rightly applied the government T' exemption from payment of tax to gra.nted the relief to them. Thezefere, ~--eonte::ded = ~' that this Court need not interferelliwiltlil the lens is no substantial question of élepeals.

6. With. refereﬁoe tq_f£_:he_ contenﬁons urged ' on points would arise for _ _ ' implied or express repeal of tl1r:_§gIlV}CrtifiCl1tliOI:1V: :l:l'ia1.::ed 30-12» 1993 ganting exemption l.l cffrax under KST Act by the new Hotel :rz.lief31er the respondents are exaetitled to such eeemplgeﬁllllfmm pay?

Al 'Whether the learned single Judge is right in that the State Government is esiopped {rem V' a contention that respondents are not new industrial units and therefore net enﬁtied to tax exemptier: under Section 5(2) VAT Act? ,g;1;i'ereH1e:fii;ie;a.edve.éeci_eik):1"is extracted hereunder: --

iii) Whether the learned single Judge is in applying the Government Order dated :26;..1 to new that teurism is also declared as if V K 'E'. All the above points are favour of the StaI:e/ appellants ft}? ghe fei1e#a*mg 'V V In Viﬁw of the decision in WSTATE OF ORISSA reported in has got legislative power under Schedule of the te;éé§1i'ae'i:~V.tai12e despite the fact that KST Act is field. enaeted for all goods except the goods v_p1e1;:§i91f:ed_ Paragraph 13 of the

- The Additiena}. Sales Tax Act as « é<.__am'ended is not a supplement ﬁe the eri,@"1*;.a}; Act, and that it is an irlciependent $f,aif£it€ and that the iegslative competence "*a.%<%>1:1é have to be tested as 3:11 independent ._ taxing em-zettnent. Even $0 the impugxed Act cannot be held to be beyemi the "

iegisiative cempetence. Both these enactments deal with the tropic of levy of sales tax on sales or purehases which is within the iegislative competence of the State Legislature. Beth the ieviee come under the same topic of taxes on the sale ef geurehase of goods under Entry 54 List 11. Instead of levying the tax; under one \N/ Act by the State Legislature is Cienstitutionally legal egg valid. W 29 erzactxnent the State has chosen to levy the same 'L'lI"}d€I' two different enactments. choesing some transactions of sale of alone for levy of sales tax in t1'1e,....f1§x*s.li'l-l'; V. instance the legislature does not exlxsmst 'it:s"} A legislative power in the ﬁeld of tax e;'1"sa1e.A_1of ' ~ _ goods. The law (ices not.;req11ire_"t11e"e1fB.irev_' V gamut: under the topic of;tax_ on, sales " ' covered in the ﬁrst or one eiiaetrnent L' on peril of losing its: legislative com.pe:¢:1ce "

on that topic: or f1eléi;.._ Légisiaiure choose certain goods. alone dealers or class ef------ .deale_rs éieneffor purposes of le*gy';~«.I,a.'£er:.eerf§eii1«.other goods or dealers or sews dealers.' may be included in the ;.j.1et"o;" segue already in the_netv..gm;?,_tted'."..: Rfa)tee__of "tax points of taxation 'Single 911:1" multi point scheiu.%;««._o1= ~ 'subject " legislative changes addi£io':1s§ V and moaa.ecaeqns. xxxxxxxxxxxxx As he1d.hy'.tl1isv4C'(x,1r: in S.Kodar Vs. State of Kemla, it else 'not necessary that the __deaIe;t* 'sho}u1c'i_ be enable to pass on the 'mcicie1fi'i:s_Vofthe tax en sale to the purchaser exfder 'it might be a tax on sales of _Vgoo<ls;~. There being no legal or constituﬁonal

-- for combination of single point levy ' __ n:'1i.1lt:i. point levy arid levying of aﬁditienai tax, there is no infhmity or eexistitutional inhibition which would " invalidate the impugnecl validaéen Act." In fsiiew of %:he aforememzioned decision, the enactment of

8. In exercise of power under Section 5(2) ef the notiﬁcation dated 184-2005 were exemption under Section 5(2) of the Act indtistrial units as mentioned in the':.éal:;%:_§V~e notifi3%¢1tioﬁ';'~«fi'Eée same is in conformity with the .pT0VisioI1s_ of' ith_e"'I}("'v'-'i"": Act." V The exextiption is granted t_o I1ew phrase " New Industrial Unit" is 5(2) of the KVAT Act. Hotel is" t3't§£%.£&(i it i

9. The is that "tourism unit" is not~'i~ndt§si;i'ii§=.iE;:.;u:r1iti?5~::V"§;1}e"~::oi1tention is tenable and a.£:ceptabie.::*[_fo" oeneﬁt of exemption by the respondents, their be industrial unit. This is the gfiatiitorjjf Section. 5(2) of the KVAT Act. 'Judge has not examined that iiidustrial Iiiueti .fe';g,fi;e;tered with the Director of Industries and _i_i'o'_:«C'oi11_meree;~ the instant case, .311 the respondents are not with the Director of Industries and Commerce. V. ::"'i'.1f1"V'e:"I'ef:"{i¥)z'e, they cannot ciaim exemption beneﬁt under Section of the KVAT Act and the notiﬁcation issued. under the "iiprovisions of the KVAT Act. The learned single Judge is not \N//"

3:

justiﬁed in holding that hotel is also industry as mentioned in the Government Order, which is an executive order gassed only for the limited purpose of extending to such industrial units from its financial V' Government Order passed by the purpose cannot be applied to, exeiepfioil V. L' KVAT Act, which deﬁnes what under the provisions of the saidjjjeet. theviiilesxned has single Judge comniitted ::spp1dyii¥1g.i-V"t11e exemption notiﬁcation ought net to have "exemption beneﬁt since the respondents units as defined under the __iss1__1ed the provisions of KVAT Act. They have as such with the Director of Ixidustries 'j_i§eeartment. Therefere, the appellants were jjgistiﬁed ieissiiing the endorsement to them stating that they "_rze:1}:d 'enfiﬂed for the beneﬁt ef exemption ﬁom payment of . exemption that was impugned in the writ yetitions and learned single Judge has erroneously quashed the same by wrongly applying the Government order which has me §N/ application to the fact situation and further the -of the learned single Judge that the State GovemIﬁ'e§1t from taking the plea that the exe§$ﬁ}tieQ b applicable after the notiﬁcation issued":1ri£:1er £he."_;)i:'oVi$ioii':3e of the KVAT Act, suffers from error

10. The iearned holding that in the absence of of the 1993 notification issueﬂ' ﬁhe KST Act, the State contending that respondeziiée tax exemption. Such a contention ei7_t§1e eontrazy to the decision in the c:ase.;jo¥'MA'I;HR1§"FA1§SHAD AND sows vs THE STATE in 1962 STC Volume XIII page :30 relied __t;§Ee"'ieaz13ed AGA to contend that there is no exfemiseety eeioppel agejnet the Govemmeﬂt and the eféeezptjon Vfxotiﬁcatien applied to 1*espo1:1C{ez1ts/ hoitels is not valid. For this reason aiso the impugned order is . _ [to be set aside. W

11. For the reasons {stated above, these ﬁsée allowed and the order passed by the 1ea.rz1ed.. _s'i:'I_§g,1e:.A_J:,{dg'e' S set aside. The Writ petitions are dis:1§.'iss§d'.:. ' ' W ' MP/ck

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Karnataka High Court

The State Of Karnataka By Its Secy vs Hotel Madhuvan International Private ... on 17 December, 2008