M/S Parle Products Pvt.Ltd., vs The Asst. Commissioner on 22 July, 2010

[Cites 2, Cited by 1]

Karnataka High Court

M/S Parle Products Pvt.Ltd., vs The Asst. Commissioner on 22 July, 2010

Bench: Ashok B.Hinchigeri

IN THE HIGH COURT or KARNATAKA AT BANGALORE
DATED THIS THE 22"" DAY or JULY, 2010 

BEFORE

THE HON'BLE MR. JUSTICE AsHoi< B. H.IiI'cH]1~_sE'n:I  A  A

WRIT PETITION No.22261-22:3'o8;If2._IrJTIo 
BETWEEN: A A % 2 A

M/s. Parie Products Pvt. Ltd.,

15 K.M.Stone, Tumkur Road,

N.H.-4, Bangalore -- 560 O"/'3_.f _ _  I

Represented by its Assistant M.anage'r_.7

Sri Rakesh Joshi,    

Aged about 34 years«,._   _.   _ 

S/o Sr: Jaswant 3_o_siii;?'"'  .,     '   Petitioner

(By Sri Mamariargo,V".A_d~)§i¢aIé_;for sri s'. Parthasarathi)

AND:

1. The AssiistantvComrnissiidner of
Cornmerciai Taxes (Hqs),
 SiT:7!*]EVa"S«3 Corn';-ievx, ,
 S'e--sha»drip"ufemi """ A'
. :BangaViore«.:f"S6O 020.

2. '-Tdhe'Corn'm.issiVoner of

Co4mmerc_i"a..i Taxes,
A Varsijy"aaTherige Karyaiaya,
 Gandhinagar,

  Bea-n'gaEore -- 560 009.  Respondents

(By Sri K.M. Shivayogiswamy, HCGP) wThese writ petitions are fiied under Articles 226 and 227 of Constitution of India praying to restrain the R1 from proceeding further in the matter of recovery of the impugned demand in pursuance of the order of the JCCT (Appeals)___ dated 24.3.2010 (Annexure~B) for the periods Aprii 2005 toxifiarch 2009; and etc. These writ petitions coming on for Preliminary:--Hearin'gi day, the Court made the foilowingz ORDER) Sri K.M. Shivayogiswamy, the learn-ed"{3ove,rri-me'nt Pile-a'der"i.» is directed to take notice for the respo.ndents." ~. 0

2. The petitioner has""chai|en_gi'ed ttheireasysessrnent order, dated 3.3.2010 passed .A«s:s--i_sta'nt_xCornrnissioner of Commercial Tax.e-shin to 1721/200940 before the oi..::,c,orhmerciai Taxes. In the appeal .,}':o'i-ri_:t"'----Commissioner has granted the Conditionai mferiyn ,,order 'for the recovery of the amounts __0f. Rs.1,.6.i§i,'oS~,6V29/H?" one crore sixty four iakhs sixty five thousand, s,ivAx'«.,tiu:n'dred and twenty nine oniy) by imposing a condition.'thatv'At'h.e'A'petitioner shail furnish the bank guarantee for the said.u"am'oaunt. The Joint Commissioner has not disposed of Ivti'T§g'a'p'[)€.aE.VN It appears the Assistant Commissioner is yet to tra.--ns'mit'Athe records and the petitioner is yet to furnish the adudtivtitonal information, documents, etc. Under Section 62 (4)(e) of the Karnataka Vaiue Added Tax, 2003, the Eoint Commissioner 0 has the competence to grant the stay for a period not exceeding 120 days. As the stay granted by him is expiring today'~._ari.d as the Joint Commissioner has no power to extend_--thieéd'pefriodqofyy stay, these petitions are fiied.

3. On hearing the iearned advocat_e:,".Sri Maibharao'=tor,they petitioner and Sri K.M. Shiygé"yogisvyvanﬁyi,.aif iearned Government Pieader for that-:3'. resypO'rid'ent's»,i.__this'C'o~urt forms the considered View that the ends.r_o'fb_e met by passing the foilowing orderzi-L

i) The r~a.nt"ed'[yby. the Joint Commissioner Coicoisimeiaaiwas isVWe><tended til! the disposal of x'thve"app'eai' iiv.iiT~i§p.1e75 to 1721/200940). uvThe p'e't'i.tio__rier shall keep renewing/validating the _.VAbar:.l;%"g.uarantee until the disposal of the said appeai. ,Thej',,--fiVrst respondent - Assistant Commissioner is "directed to transmit aii the records to the Joint Commissioner of Commerciai Taxes. The petitioner is aiso directed to furnish the information, HBH.

documents, etc., which are called for by the Joint Commissioner.

iv) The Joint Commissioner of Commercial directed to dispose of the appeai as;:Aexpesdijj.tiotisiy possibée and in any case, within an'o_uter three months, from the date of tuh'e._V'productionV:Cot certified copy of today's C C

4. These petitions are d§s'p.osed_"otV'acco_rdi.}§.--g_iy.7 i\io"Vorder as to costs.

Sd/--

JUDGE M? ' .

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