Karnataka High Court
Vst Industries Limited vs State Of Karnataka on 20 November, 2012
Author: H.G.Ramesh
Bench: H. G. Ramesh
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W.P.No.13406/2010
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 20TH DAY OF NOVEMBER 2012
BEFORE
THE HON'BLE MR. JUSTICE H. G. RAMESH
WRIT PETITION No.13406 OF 2010 (T-RES)
BETWEEN:
VST INDUSTRIES LIMITED
AN EXISTING COMPANY WITHIN THE MEANING OF
COMPANIES ACT, 1956 HAVING ITS
REGISTERED OFFICE AND FACTORY AT
# 1-7-1063/1065, AZAMBAD
HYDERABAD-500 020
AND HAVING ITS BRANCH OFFICE AT
C/O GEOFAST CARRIERS PVT. LTD.
# 447 CQAL LAY OUT
SAHAKARNAGAR
OFF KODIGEHALLI GATE
BENGALURU-560 092
REPRESENTED BY ITS
CORPORATE GENERAL COUNSEL
MR. SANJAY KHANNA
S/O SR. S.K. KHANNA
RESIDING AT H.NO.8-2-697/7
(NEW NO.178), ROAD NO.12
BANJARA HILLS
HYDERABAD-500 034
ANDHRA PRADESH ...PETITIONER
(BY SRI. RAYAPPA HADAGALI., ADVOCATE
OF M/S DUA ASSOCIATES., ADVOCATES)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY
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W.P.No.13406/2010
TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU-560 001
2. THE COMMISSIONER
COMMERCIAL TAXES
VANIJYA TERIGE BHAVAN
GANDHINAGAR
BENGALURU-560 009
3. THE ASSISTANT COMMISSIONER
COMMERCIAL TAX LVO-150
LAKSHMI COMPLEX
SHESHADRIPURAM
BENGALURU-560 020 ....RESPONDENTS
(BY SRI. K.M.SHIVAYOGISWAMY., AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THAT SUBSECTION (5) OF SECTION 4 OF THE
KARNATAKA VALUE ADDED TAX ACT, 2003 AS INSERTED BY
THE PROVISIONS OF THE KARNATAKA VALUE ADDED TAX
(AMENDMENT) ACT 2010 AS UNCONSTITUTIONAL, ULTRA
VIRES, ILLEGAL, BAD IN LAW AND NULL AND VOID AND
CONSEQUENTLY BY A WRIT OF CERTIORARI OR A
DECLARATION IN THE NATURE OF WRIT OF CERTIORARI
QUASHING SUB-SECTION (5) OF SECTION 4 OF KVAT ACT,
2003 INSERTED WITH EFFECT FROM IST APRIL 2010 VIDE
AMENDMENT SECTION 2(IV) OF KARNATAKA VALUE ADDED
TAX (AMENDMENT) ACT, 2010 (KARNATAKA ACT NO.4 OF
2010) ANNEXURE-A IN SO FAR AS THE PETITIONER IS
CONCERNED AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE
FOLLOWING:
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W.P.No.13406/2010
ORDER
H.G.RAMESH, J. (Oral):
In this writ petition, the petitioner is challenging the Constitutional validity of Sub Section (5) of Section 4 of the Karnataka Value Added Tax Act, 2003. As the said provision is declared as unconstitutional by this Court in W.P.No.11957/2010 which is disposed of today, no further order in this writ petition is necessary.
Petition disposed of.
Sd/-
JUDGE Yn.