Karnataka High Court
Vsn Products vs State Of Karnataka on 20 November, 2012
Author: H.G.Ramesh
Bench: H. G. Ramesh
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W.P.NO.45594/2012
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.45594 OF 2012 (T-RES)
BETWEEN:
VSN PRODUCTS
A PARTNERSHIP FIRM
INCORPORATED UNDER
PARTNERSHIP ACT
AND HAVING ITS REGISTERED OFFICE
AT NO.112 & 117
ANTHRASANAHALLY INDUSTRIAL AREA
2ND PHASE TUMKUR-572 106
REPRESENTED BY ITS PARTNER
MR. SHANKARANARAYANAN P E ...PETITIONER
(BY SRI. SURAJ GOVINDARAJ, 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 170
TUMKUR-572106 ...RESPONDENTS
(BY SRI. K.M.SHIVAYOGISWAMY, AGA)
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W.P.NO.45594/2012
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH SUB-SEC (5) OF SEC 4 OF KVAT ACT 2003 INSERTED
W.E.F 1.4.10 VIDE AMENDMENT SEC 2(IV) OF KVAT
(AMENDMENT) ACT 2010 (KARNATAKA ACT 4/10) VIDE
ANNX-A AND ALSO CONSEQUENTLY ISSUE A WRIT OF
CERTIORARI OR A DECLARATION IN THE NATURE OF WRIT OF
CERTIORARI QUASH SEC 2(I) OF KVAT (AMENDMENT) ACT
2012 INSERTED W.E.F IN SO FAR AS IT SEEKS TO LEVY AND
COLLECT TAX AT A HIGHER RATE OF INTEREST OF 17%
BASED ON NATIONAL PRICE OR MRP ANNX-B 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.