Karnataka High Court
M/S Foto Flash vs The Deputy Commissioner Of Commercial ... on 16 November, 2012
Author: K.Sreedhar Rao
Bench: K.Sreedhar Rao
1
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 16TH DAY OF NOVEMBER 2012
PRESENT
THE HON'BLE MR. JUSTICE K.SREEDHAR RAO
AND
THE HON'BLE MR. JUSTICE B.V.PINTO
W.A. No.3404/2012
AND
W.A.Nos.5112-5119/2012
BETWEEN:-
M/S. FOTO FLASH,
NO.21, P. KALINGA RAO ROAD,
(MISSION ROAD),
BANGALORE- 560 027,
(BY ITS MANAGING PARTNER,
AHOK FERNANDES, 55 YEARS).
APPELLANT
(BY SRI T.N. KESHAVAMURTHY, ADVOCATE)
AND:-
1 THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES,
( RECOVERY) - 43,
B C D 2 & R,
BANGALORE- 560 020.
2
2 THE JOINT COMMISSIONER OF
COMMERCIAL TAXES,
(ADMN. & RECOVERY)-3,
SRINIVASA COMPLEX,
SESHADRIPURAM,
BANGALORE - 560020.
3 THE COMMISSIONER OF COMMERCIAL TAXES,
GANDHINAGAR,
BANGALORE - 560009.
4 STATE OF KARNATAKA,
REPRESENTED BY ITS
PRINCIPAL SECRETARY TO GOVERNMENT,
FINANCE DEPT.,
VIDHANA SOUDHA,
BANGALORE - 560001.
RESPONDENTS
(BY SRI VEDAMURTHY, ADVOCATE FOR R1-R3)
(BY SRI T.K. VEDAMURTHY, AGA FOR R4)
THESE WRIT APPEALS ARE FILED U/S.4 OF THE
KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE
THE ORDER PASSED IN THE WRIT PETITION NO.4317-
4325/2010(T-KST) DATED 11/08/2010.
These W.As. are coming on for preliminary hearing this day,
SREEDHAR RAO, J., delivered the following:
JUDGMENT
It is submitted that the movable properties which are stated to be hypothicated to the bank would be offered as security and in addition, the immovable property would also be offered as security 3 to the respondent for refund of the tax amount. The refund made shall, however be subject to the result of CAP No.1145/2006 pending before the Supreme Court. Accordingly, the Writ Appeals are disposed of.
Sd/-
JUDGE Sd/-
JUDGE psg*