M/S Hathway Mysore Cable Network ... vs State Of Karnataka on 9 June, 2010

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Karnataka High Court

M/S Hathway Mysore Cable Network ... vs State Of Karnataka on 9 June, 2010

Bench: Anand Byrareddy

IN TIWI E I'"IIGI"I COURT OF KA.RNA"I'A.KA. BANGALORE
1);'-\'I'E)D THIS TI--II<3 QT" DAY OF J UNE). 2010

B E F0 RE

'11-1:; I--IONBLE3 MR. JUSTICIE ANAND BY1'2A=.*->:[:I4a.:"1'>':>?T\.e'fL:*----   .

WRIT I"1£TI'1'ION N039 17$/200(%3 "  " ~ Q . "
W.P.2399/2006. W.I¥).'»?32:2/f2:OOT7  "
AND w.P_7321/2007*,_  

BETWEZISN {W.P.NO.9 1 76/20062:»

E. M / S Hatihway Mysrsnfg: Cabié'I'€(§tW(3:t1< P:'iva1j(;A LiV1'I1i1,€C1
Ei company i11.c01*pb-zjaitccf '-_11'1(}-.91' [119 proxrisiolis oi" the
Companies Act. 1956  '      -.
having its l'€giS1;CfCd..QffiCC a1. flRi§ihVQjé?tSf"~_ 

I81 13001', Mé1i'1:..Awf_1'11.1e,' 'Saujliiavr;:!:L1z[West.).

ML:I1'1E3Va_i--4'OO'_ 054 £iIj1VC'§'v]v 'I(1_\:"'iI'I"g its V
I-Reggie:-1_;11' Offi  1211. No  O56';----v'K.=:xivit:ha \/1.1.2133'.
Ilaﬁooi'.  ' _ _ --

C15:.;11z:zi1'z:ja 1'./["oha1T1aV;'My--so1'cw57OO05 by

it  .!"a.1.1t.}'1c)1'isr;3VcE" .}:)i'c:s<}'1=1ti-11'.i\-'<: ,

1\/§1'.Ij)En..§iC§  S€_c?})'lj1c'-1'2' 

!Q

.. « .5M1".De1vic.% L". E\Lt',113I'\CI'1
-  S/50 :Step}'1(:1"1 J f"S'd11'meE
' * .. _ 2--'ag§@ai1.a.1bt3'a.:1'T 42 yeza-11's
V _ Pr" ..,j '}32.i 1AvT.Q"i":£'i<?e1'.
" .._VVE'1z1'\fir*_£g__1'1i$"0i'I'ice at "Shrce Complex",
 44.11_11oo;:;TNo.73, S*£..J0}m's Road.
 E.3zuég2.ii{$1'e~560 042.

 

... PETITIONERS

 ' {By  IV,E1.1k1.1} '}."a1l.i ~ Senior Ac.§v0Crat.c: 21ppea1'ir1g for
_  Sri.'S.R.SE1iv211)1*ziz1<a1s31'1 , Ac§v0(;:21tc]

  

L S{.a1.e O1'K2;11'1'121E.ak2-1
RE"},)1'€':?S(_'I'11.tf('1 by 1155 Se(.:1'c'§ :;;11'_\,-'.

Z



Fil'1£1l'1(2C I:)('T133l'i'I1'l1('3I'1i,._
Viclhzma S01.1(.1hz1,
I3a1'1gz1lc)1-'c«56O O0 1.

ix.)

The CO1T1I1'1€1'Cia1 Tax Officei'.
'I'1'ansi1i0n 2. Office of the Eni.e1'i.ai111'11c:r1t.
Tax OiT'icer. Kz1i'nz11.2.1ka Vanijya 'I'1"1e1*ig€
Illake. (Ofiicte of the Cotmncrcial

Tax Offi(:e1'} Slieshadri Bhavaim

Dew;-:ri's Road.
Mysore.

    

(By A£1v0Ca1.e Generzil and SH.}{.M.S'}1'i\'£:A.Y{)§i S:'\'4'.¥€1"I'1'1_)./H' ~§7fA

COLIN, G()\'C?I'11l11CI'11, Plcalclcl')

This writ petition is i'iIéC3..:il.Y1dCI' Vﬁ4oI.'Vt¢iS-%_(.VK.3:': 2.21:6  the
C0ns1,itui.i0n of India praying 1:()__§iéc1_211*::j iiiizitf 4if17l_£fv'c1('?'iLi:iC)1"l of the

respoiicleiits in 1)t..t1'1.)01'{.i~::1__g tn" lex?-y. :a1i1"(i,_ i'eC0vCi' tax under

I'{2-11'naia1ia '1'a.xa1ii()1'1 I.2t\\%':s I/\1'I'1'<'.?1'E(?i1'i'ICI:'I'f.}:2/§i"1'.._2002 (KaI'l'1E1I£11{21
A01 5 of 2002) and as well zisvilie __E_{zir1'iv:i't2'n_1<:a1 act. 5/2006

which ,.C'c'-1'1"17'.f-3rI'ii1I0ff-ﬁi3C"E.: H011". "OvL..G:4.2002 and 01.04.2006
from the p('}Ti1',Ai{§'1:1L'"._I:$V is i«!.1Veg,jai. r»..1_11d ultra vires the Co1'1siii.L.1tic)1'1

0 1' I 11 ('1i&'lv;".E',.11"1"(l' (2 in. ._ .' .«' '~ . L'

1-3 i:','I'W Ii Ii N" {W} P, No.   006)

1. .»u{M/ IiIa1i.i"1\V:.1-3; VC21b_'.e And D£'.11£'.1(§()l'11 P1"iVE1I',€'. Lilllited
& " £1 {'E.':.C')'I1}1V').'--.'.L'I'1_'y inc:(ji;p01'2-11.ec1 LII1ClL'.'.1' the 1'31'0visi()11s 01" the
" » _V CO1'11'}.)'éTi«If1i"(?..S' Act, 1.956
_ . '1i'i:~1§.:-'i~.1j_1\g-_:' iVi'.:;_r@.:gisi.e1*ecl office at "Rz'11'1€jas".
. ' -.,1--'* V iTQ<--w.1'.V'Mz1i1'1 Ave1'11.1c:. S'<1111,£:1CI'L1Z [Wc:s1:).
A  M{1vIi2'i§3éI'§.«?4OO 054 and having its
"C<)'i--*po'1'2f1t.e Oiiirte at 'Shree Ccm113ic:2<'.
41!"? .F.'-1001'. No.73, St.J01'11'1's Road
 I'321fig21ic)1*e~56O 042 by
,,  X-\1.1i.i'1c)1*is3C(1 Re1)i'c:55e1'1 121.1. ive .
"M.1'.1'.)a\~'iC'£ L. Stepl'1e1'1.

aVE1xDa\-'ic'1 L. St.ep1"2e11
S/0. Si,e}:)}i1<;-.11 J. Sz11'11z.:c>1
z'\g,§c(:i zibolit 42 yc%:'1i'.<3
I)§'il'1(?i}")£ll (i)IT§('rc"-1'. g



(By Sri. Mukul Talli ~ S:-:11i01' AdvoCat"€ appearing i:f..).1T' ' »  ' 1-  V

I~Ia1vi11g his 0i'iE('.e 2-1i. "Shrec Co1'1'1p1ex".
41.11 11001-._ No.73, SL.Jo1111's Road,
B21z1g;21Io1'c«5EiO 042.

.. . 1->1;«;'m'1 oN1.+:11s;  

Sri. SR.Shiv21p1'al.{z1s11 . /-Xcrlvocziie]

1 . State of K211*i1a1taka

id

DJ

I'{ep1'ese1'1ied by its SL=:(*1'eijary.
I' i11a111(1e f)cp21:*t.111(31'1i._ T
ViClha1121 SOL1d}121,
B2111gz110re«56O O01 .

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I1'1Le11iger1(:ew7, S0111}: ZO1'1C1.--,8'Q"Feei.-.RQa1d
Kora11'1z111z1ga1lz:-1.   ' 'i  V = 
i.32:'t1'1g21l.(i)1'c..  i  '

T1'1»c 1§3vep.u€';y C€<.:1v1111'i3si011er"x:>£?. 
C1i)I11I'l1Ci'i.ff},.1.IT&Ti:XCS" ' V _ *
I1'11:--:tlli';jc.1 1~r:e~"I . :'S<(1é. 11 V11 ;Z_(i1'1 e-- "
I§32111'g2-11't11'c?.'  V '   

1

If,1'1 Le1.'1,a3;'iv1'11'1'1c1j1i--. 'i':;1':_{ 0~iTice1*
4j'1'1'211i1siE"i011i'~_ 13: Office of 1110 C0i1'1111e1'1':ia11

vOffiC3C"1'. CO1-1--1--:'1'1C1'cia1 Tax Offitte

B 1.1 ii iii 1 11  SC S112-id 1'1'.p1.11'2.1:1'1 M2111': R021 (3

 3 * Se".~::11é'1.ii ii pV11r2:11}'1,
  1.321;": g§:11_()17r.:§'  560 O20.

'  {By Ac'!.X'(}ct.21t.ci Ge:'1.er2.1I a.1'1d S1*i.K.M.Si1i\.»'£1y0gi Swamy ~-- High
'  "Co111*i G'£)\-'f;'1"1"1.1}1('3l11 PI0;:1e:ie1']

V "_«'i'1'1is writ. p€f.1'1.i011 is iilecl 1.11'1d<:1' A1"ii<:ic 226 of the
C011s'i.ii,ui'.i()n ()i"Ir1di:».1 praying to declare that. {.110 ﬁ(3i".i()11 0I'ti1c-1
._ 1'€§spo1'1cIe11is in p11r]i)01":i11g to levy and mcover 1/ax uncicr

V' '"iX211'11e1t.z11<.a. Tz1xat'i011 Laws [A111e11c.iI11(:m,} AC? 2002 (K::11'1121E"'a}.<a
AC1, 5 012002) w'i1i(*.1-'1 ("21.111e 1111.0 effect f1*01'1'1 1.4.2002 from the

$

 RESPONDE"1\1'TS



._i~L:, '

peti1'.i(me:"s is illegal] 2m(:.1 :.:1Lre;1 vires the C()I"IS1i.E.1,lf.i()I'1 O!' Inciizl
and etc.

BETWEEN {W.P.NO.7'822/2007)

Haihway VCN Cable Net Private. Limiiczd   _ V
£1 c01:11p211'1y i1'1c:o1'p()mt'.Cd under the 1)1'0vi5i01'1s ()_f"£.-lie A '  
Companies Act, 1956  ' 
having its registmed office at "Ra11ej;15",_ _

151- ﬂoor. Main Avem,1e._ Sa11i'.z1(:mz:;Wesi.}.' ._ 'é

Mumbai-400 O54 eE11'1C1 having its V  

Office at 'Shr'ec Conlplex '. V

4"' Floor. N0.'7.'3, S'iT.JQ11n's R0.51T£1'.'~..,,

Beu1ga1(.)1'e~56O O42,  

Rep1'eseni'ed By its Ac(:0L11'1ts Execi-r,Vti\«'€.

Mr. [)2-1v1'd E, .S1€})11(")1'1, V   *    

 _' »£?E%1*1'I'10N ER

{By Sri. Mukul 'I'a,§_§i - Sam' g'-\c1\«'V.r.3Ac::,=j:.t,w:*&'c":13jf>€a*:*i1'1g; for
Sri. S.R.Shix-'21p1fz1.1§&:--sh ,::}\Ci\:'O_:(:§ﬁ_'.'L¢;;<]' '  V

 

RepmSC;1'£.C£!__by.V11--!ss S--6:__c%"1'r:"1}.11'y.
Fi1"1211i(:.g Dc pa 1:' {.1 1'1€1"1 ff.  
,'Ji.ci1'1a11'1£1 S()L1d1'121, V
. 4.?-{£13211 1-'Q21 10 1'e~5--'5Q O01 .

" -. _ T110'C01V1ime1'(:iz-11 Tax O1Ti(:e1'.
_ . VV}1':i;i;:1VSi.'i,iO:1.  24. 2"" I-71001',
' =_Lz1.X1t:i1_.~ -Co;1"i1'.)1c.X,
 Ses;h.21Ci1_'.11;j1.11"21u'11.
 {€33-.*1g2iib1~e.  RESPONDENTS

{i 3y_Aci\?<5(:ate GeL1e1'a1 and S1"i.K.M.S11ivay()gi Swalny -- High _Co_L1r'% Gm-'e1~11me111 Pleader) T1113 writ petition is; filed Lmder Article 226 of the '"Co1T1s£iL1,11,i011 of Endia pra.yI1j1g to declzxrc: the-11T the 2:u':1,i.<):T1 of the 1'esp()11den1,5 in pu1'p()rt,ing§ [.0 levy and recover [ax :11'1de1' K'c11'I'1£1{£11{E'1T£'1X£iTi()I'1 Lam-'s (1\r1'1e11C111'1c:1t'.] Act 2002 [Ka1":1ata1<z3. Am. 5 of 2002) \.x-'}1i.cI'1 C2-1I1'1e into effect. from 1.4.2002 from the Z

1)@1'i'£'i01'1L?1's is iIIc'g£11 and ultra \-*i1*es 12116 C011s1.im1'ion of Ilidia. so far as 1')e1i'::i01'1c1' is c01'1Cc1'1'1cd. BETW'f§EN [Vv'.P.NO.7321/2007) §. M/3.}-Iatlawely Cable And D21tz1C0111 I-"1'iva'1Te I-i'1.1.1.i_tfcd ' ~ " 3 21 c01"11pemy i1*1cc)1'1301~atc(;1 L111der tile p1'()\-'isi.Q.:1'_:s ofiihfc . Co111pan1'cs Act. 1956 having its 1"egiste1'ed office at': V 1*' 1.1001". I\/Iain Avenue. SE1E1I,£1?;T'1'L1Sit-VV'§S:t:], . ' E\/Imnbz-Li-400 054 and 1'121vi11g its _ .. V C01*p01*z1t.e Office at (S1'11'CL-V', C'c)11T:413.1_<3X'..V 4"' 1*'}0or, No.73. St".Jhcm7s Road ' Ba11ge.1I01"e«56OO42 ..

I'{ep1"<3se:1tT.ed by its ACCQL1 111$"f1:XCQLZ1.i\='C%;' H ' M1".David L. St,e})1'1<-:11: " ' fd IV11'.DavicI 1-. S£ct1)}1e11 S/0 S1:ep}1c:11_J. Sa1111.1:--;l_ Aged 21130131. ' I-'1'i1'1cti1§a13.O{'l'i:?"'I? . "

]I'2:1\-*i1'1g,§ 1'1i'.§ 440111 2-11' C0'nj;)l(éx".

41.11 I1o0_1f. N_O;_7Z . Rcuacgl. V §:3§n.-1 1::m-§5{§O-~ ..e:}4»;z "" = ' " " PE?Ti'1j'{ONE;RS {By . " $11 'V Mu1'm~i' "-"§'a1'EIi W S01-1i()1" Ac1\.r<')c:a1t'e for

-- , Sri Sh iva1T)1"at'§i:;1_sVh___7 ' .;\(.1v(.)(.?z11.e] .1; " K2;-1 1"'V1'1a11,a;3.1iz1 I{t%1);"¢-eshfjnied by its SﬁT(11"(?f.E)11"y.

" }'*"1'1ji--2111("tr If)epa11'{ 1'11e1'\.*;.. \fid111~:;11'1a1 S01.1(.l1'1a.

' n r I3a1'igz11o1*c:a»56O 001.

3. " 'AIA?Z1'1t,o1'1.a1in1'11en1,Tax Oﬂ'iC,C.l' I "l'1'z.11T1s~:.i1.i011 -»-- 13. Office of i.11e Co1'm1'1e.rciaI '1}-1x OI'I"i<+e1*. C{)I1'§I]1C1'L,'i£1E 'I'z'1.x Office F311iI(1i11g. SC'.$§1'}£'1(§1"i1)L1I'E1l11 Evlain Reacl Sasha(.§1"ipL.11'a1'1'1. B:11'1g211(T)1*c' W» 560 020. . .. RI£SP()NI) IENTS @ 1:eEcVision sigylals directly to s1.1bs(tribc-rrs. C<)nseqL:e:11'£',Iy. the levy 1.m(1er S<3c:1;i0n 4-6 of the Act: is attract.c-:d..__0nly when 21 M80 dist1'ibu1'.es teievision signals to 0pe1"at01~, who t1'a1'1smit,s sL:.ch {elm/isi()_n--'.. Esiggngils" V' Connection holders (subscribcrs);' "

A MSO p1'ovidi11g s21.t'.e11_i':(: =._i.é1e\ri»si.g$1'--z_ di1~(~3ct,Ey to SE.1bSC}'ib€l'S is 110t¢F_:L}i'gib1e for the "v§:0i'nj5VOsiti01'1 V tax payment scherne-' .p1'o\r1fdédA ,:'L'Ii'}'»C']x--'.":'.1" S€Cfi'i'0E'i 4-D to cabir-3 ope-1"at:ors as he s]je<"i'ii'i(':é111_y.;(:Xc:EL1(;Ic(;E from such Scheme. Thq~pi"QV§Si()f1 1*<§a.c~fS 'E1.S.'i'(').'§~§.Q_\'\'S'»'Z"

of tax payabiti 1x1T1«(i'z=-:1; ~Scfcj:i.id'1'1 In lieu of the tjax ; payab"1.'(i V-.v1u.1'1':1'(:'i"e_1" V'Scgctrion 4-C any pr0p1'ie1.0r l°()'Z.}*1e;*v%. xt'}1e1f'1V"éi""'IVI11Et.i Systx-zm O}_)e1'a*m1' or £1 Homc-': Service provider, mazly, 211, his subjeci to such (:0ndi1':i0n and in st_..::t:'£1~.1Ti'1an11er as may be prescribed pay a tax respect. to the entc::r1:ainn'1e11E'. provided the piaccs s1.)e(;rifie(1 in Column 2 of tlle table below at the rates specified in Cohmm 5 «u 3 1:11er(:()E 11 the Supreme Court": immfz-u' as "£1116 c:<.)n.'i,c1at.i()1"1 rc_k.<g211'(Ii11g composition of tax n0t:wi't.hsta:'1.di1'1_g the st;2.1teme11t_.._now made on be1'1e1E..i' of the Rex-'e1'1L1c. Wit.1T1 this ()bserVati0n, the p(2titi()1'1s stT211f}d c1Ai_<3 pOSed"T V' of.

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