Karnataka High Court
M/S. Navale Industrials And Control ... vs The State Of Karnataka Dept Of Fuel And ... on 16 June, 2009
Author: Ajit J Gunjal
Bench: Ajit J Gunjal
IN 'THE i~11Gi~1 COSRT 012.' KARNATAKA, "
DATED THIS THE 161% my GP' g3t,§1?§1"%§ ,- ' H
BEFonE
THE "CWBLE MR' ."'mS'I'IAj\A€3'E;b:"A;JI'f'
WRIT PE'rr1'zoN No c;~§%_';2o{§9
AND J
WRIT PETI_TIOP5V"NG.__? 1~9i3S_ OF' 2009"
BETWEEN
1
M] s. NAVALE IN§DUS'i'RiALS-,3; (ZOi':¥I'ROL EQUIPMENTS
No.57; a15<;';:TvPA.RV*A'IT%:NAGAR, 'LAGr3ERE MAIN
ROAR" P=§:'gEP~I-'fa. :3R_i:>__ 'P.HAS¥3,._' BANGALORE E38
(REPR_ESEN_TE9 'i3YT'JTS'{PRO1'%RiETOR
sA'r?§A_NA_RAYAm)
M} S {N31}; ACCESSORIES
B--'2§3?, %6'1'r§ c.:§oss,_ ':».<§i' STAGE,
P3233453' m1)sUTRE1;s\L ESTET PBANGALRQE 53
V . (,REP1?E$P;N.'mI)'v.B¥' ITS PROPRIETOR
.. SR3 D.N.1<:.R1sHNAMURTHY)
AN§}
PETITIONERS.
.{B-3: 5f_~;éA;iA§éAM, ADV. 3
'I"i=--ié STATE 01:' KARNATAKA
_ " DB1'-VI'. op FUEL Arm ENERGY
' VEKASA SOUDHA,
BANGALORE
REP. BY' ITS PRINCIPAL SECRETARY
ENERGY.
THE S'}'A'§'E OF' KARNATAKA,
REVENUE QEPAR'I'MEN'I'
MS.BUILDINGr,9R.B.R.AMBEDKAR VEEDHI
CGRPGRATE 0:131:33 HESCOM
BANGALORE 1
(REP. BY ITS PRINCWAL SECRETARY)
THE STATE OF' KARNATAKA
FINANCE? DEPARTMENT " .
VIDHANA SOUDHA, BAN{}AL(}RE{ " A.
(REP. BY ITS PRINCIPAL,SECRE'TAR_Y)
THE JOINT COMMiSSiON"E,R'*OF
COMMERCIALTAXES
(APPEALS) BANG£{LQRE.~§)iV'ISiQTiiA..
BANGALORE _ 2
THE DPEUTY COM!'-.4iSSiU--NER 'G?
COMEMR€.{A'LTAXES 4 _ ' '
.,
BA:~:C~--:~'ALQaRE-~--:~_V__ »
'r.;'-iE:vméiéijffii::,r;toMMis'3Ic2=v:\:;'%;i52 012
ۤ;OMMEi?:.Ci_AL. TR.XES _
TRAI»:sisrre;«:.._2 1. VBAHNGALQRE
THE}"cH;«.iRM.ér€. A2§i:: MANACHNG DIRECFGR
. 'C-QRP(}RA'TEv'OFF'iC'E BESCOM K.R.CiR'CLE
.. I3vAi'¥GAL(}'REV H _____ H
C;Pi2%IRMAN AND MANAGING DIRECTOR
--<:§)a1§r*0RAf}:E OFFICE, MESCOM MANGALORE
?HE'<i§:;%I§MAN Arm MANASING DiREC'i"OR
' CORPQRATE exrmca GESCOM
"{3fJ_}1-LBARGA
THE CHAIRMAN ANQ MANAGING DiREC'§'OR
HI} BLI
RESPONDENTS.
(By Sr}. KM. SHIVAYOGISWAMY, HCGP FOR R1-6;
SR1 VCY. KUMAR, A§V. FOR R7;
SRI N.I{. GUPFA, ADV. FGR R.'?'-1{). )
THIS WP FILEZE) UMBER ARTICLES 225 AND 22--';'°w.GF THE
CONSTITUTION, PRAYENG T0 DECLARE THAT THE N;0'i?i4F:<:AT10N
m'.3o.3.:996 n'r.30.3.20o2, PRODUCED AT ANN«A,i3,"'-8s'--_C,4ARE
AUTOMATECALLY APPLICABLE TO MANUFAC'FURES"'AND .__s231éPL1Es
OF' ELECTRECAL DISTRIBUTEGN BOXES, MET.I3:'e1NG'-C:iB;€«LES,
BATFERY CHARGES AND OTHER ALLIED PANELS "PC: BE'.S(Z'QM;_
MESCOM, HESCOM, 8s GESCOM, AS....THEY 7AR{&§'--=SL¥CESE§ORS "IN
ENTEREST AND THE ASSETS INCLU7I)iNG"TH¥£-. CONCESSIONS 'AN1-is
EXEMPTION ARE TRANSFERRED TO QZOMPANIES' F'LE«'_»§O*E's¢': -1
EIESTWHILE KER AND KPYCL, UMBER T1+__i§.~«TRANsF_.E£-s »SGHE§M--}?;."
CGNSEQUENTLY DECLARE/'VYFHAT " 3;; .f}'?{'E"V.__?R'G{§EEDINGS
INYFEATED BY THE RS 85 R6 DEPU?'Y..cc::MM::;s:oNE:2¥e OF'
COMMERCIAL TAXES, {N REoR¥«:;a::N<_":2.._»'1':~1E"AssEv3sMENT AND
ORDERING FGR RECOVERY 0:? THL',AM-o_uNTs, UNDER SECTION
25A, OF KST ACT EN No?!-cE_ I3.'I'.'i€_';&v1.E)'tf"£~, v~',7A.«E*.?»,._0€'> ANEZ1 18.7.07, VI}i)E
ANN-D, m, 85 132 AND THE rr.Roc:£;'E:):z~;§3:3.':;.1~:::>__E:R SECTION :29. OF
KST ACT IN NO'I'iCE mi25,.3.Qe3v.v:£)EV_A:~INaa:3,,1xRE mo IN LAW AND
ALSO ozzzbmg .:m~:.s§:1i3;_ BY '$1-:§"~1;>--~4,_ JOIN'? COMMISSIONER OF'
COIVEMERCLAL a j::>;sxE,s. 3 "IN ' AF"'£"--E.*'~';L KS'I',A¥'.i93/0'?-O8
E)'I'.19.1.QO0S'Js.NN-F7_..i{S'T.£§B_ 3f;'»;r:~.7-03 KST'/AP 37/0'2 m',24,:.2009,
ANN-F1, 85 1{S'F;.'A'i?.160/»€)?%(§8 'B'§'._r19V;v.1.'20O9, ANN~F'.2, ARE BAD IN
LAW ,AN9%__ALsc>"'TI-A;¥.;.f«; R£:'«§:£QV$RY.___PRGCEE{)INGS mt::'.2.2o<;:9, VIIIDE
ANN«C,uj,' BY' "E1l'.6,', AI~zi:;'§2.C;:gz<3.7o0o'0"94.3 D'I'.9.2.2009 VHDE ANN--{}1,
BY THE R5'; e,RE_BAz)'h\i '
4;f was PE*:'i':f1.:C.¥:~i'co'1~u:1N(3 ON FOR PRELIMINARY HEARENG IN 'I3'
* _(3I?€§__{;"P mm, 'I'f~{~-E'---{;OUIii'§' MADE THE FOLLOWING:
ORDER
A Lse;_ar:1¥:?dAc0unse1 appearing for {he petifieners as W611 as the V"'r¢sjponzdv:2::its submit that these writ petitions are covemd by :21 * of this com in wp. Nos. 1307 to 1308 of 2909 and .« __<:f_cinnecta<:§ matters, disgosed of cm. 2.2.2009. 3/' \ mm:§$x-~ ski
2. Henzztz, these writ pcfifions stand disgxased of fiig order passm in WP. Nos. 136? to V' C3$f3S.
Mr. Shivayogiswamy, learnml _ 'is Vv memo of appirarance within four vge