Karnataka High Court
M/S.Rajlakshmi Agencies vs State Of Karnataka on 20 November, 2012
Author: H.G.Ramesh
Bench: H. G. Ramesh
1
W.P.NO.12988/2010
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.12988 OF 2010 (T-RES)
BETWEEN:
M/S. RAJALAKSHMI AGENCIES
A PROPRIETARY CONCERN OF
MR. BAGTRAM NARAYANRAM PATEL
HAVING ITS OFFICE AT
OPP. M/S. OM SHRI COIR INDUSTRIES
SATHYAMANGALA ROAD
(P.S.PALYA) SIRAGATE
TUMKUR-572 101 BY ITS PROPRIETOR
MR. BAGATRAM NARAYANRAM PATEL ...PETITIONER
(BY SRI. SURAJ GOVINDA RAJ., 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
SARALI ROAD
JAIBHARATH TOWERS
TUMKUR-570 024 ... RESPONDENTS
(BY SRI. K.M.SHIVAYOGISWAMY, AGA)
2
W.P.NO.12988/2010
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE SUB-SECTION (5) OF SECTION 4 OF KVAT ACT,
2003 INSERTED WITH EFFECT FROM 1.4.10 VIDE
AMENDMENT SECTION 2 (IV) OF KARNATAKA VALUE ADDED
TAX (AMENDMENT) ACT, 2010 (KARNATAKA ACT NO. 4 OF
2010) -ANNEX-A SO FAR AS THE PETITIONER'S CONCERNED
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.