Karnataka High Court
M/S S M Perfumers (P) Ltd vs State Of Karnataka on 20 November, 2012
Author: H.G.Ramesh
Bench: H. G. Ramesh
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W.P.NO.12419/2010
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.12419 OF 2010 (T-RES)
BETWEEN:
M/S. S.M. PERFUMERS (P) LTD.
A COMPANY REGISTERED UNDER THE
PROVISIONS OF THE COMPANIES ACT, 1956
AND HAVING ITS REGISTERED OFFICE AT
R-96, IST FLOOR, MODEL TOWN-3RD
DELHI-110 009, AND FACTORY AT
112A, BOMMASANDRA INDUSTRIAL AREA
HOSUR ROAD, PHASE-ii
BANGALORE-560 099
REPRESENTED BY ITS
MANAGER AND AUTHORISED SIGNATORY
MR. BRAJ KISHORE ARYA ...PETITIONER
(BY SRI. SURAJ GOVINDA RAJ., ADVOCATE
OF M/S. ANUP SHAW LAW FIRM, ADVOCATES)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-560 001
2. THE COMMISSIONER COMMERCIAL TAXES
VANIJYA TERIGE BHAVAN
GANDHINAGAR
BANGALORE-560 009
3. THE LOCAL VAT OFFICER 025
COMMERCIAL TAX DEPARTMENT 2
80 FEET ROAD, RAJENDRA NAGAR
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W.P.NO.12419/2010
KORMANGALA
BANGALORE-560 047 ....RESPONDENTS
(BY SRI. K.M.SHIVAYOGISWAMY, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE SUB-SECTION (5) OF SECTION 4 OF KVAT ACT,
2003 INSERTED WITH EFFECT FROM 1.4.10 VIDE
AMENDMENT SECTION 2 (IV) OF KARNATAKA VALUE ADDED
TAX (AMENDMENT) ACT, 2010 (KARNATAKA ACT NO. 4 OF
2010) -ANNEX-A SO FAR AS THE PETITIONER'S CONCERNED
AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE
FOLLOWING:
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.