Karnataka High Court
Shri.Bhimappa Shivappa Mullur vs The Initiating Officer And on 22 September, 2022
-1-
W.P. No.111434 of 2019
& Connected matters
IN THE HIGH COURT/KARNATAKA,
DHARWAD BENCH
DATED THIS THE 22ND DAY/SEPTEMBER, 2022
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN
W.P. NO.111434/2019 (T-IT)
C/w. W.P. Nos.112410/2019, 112413/2019,
112417/2019, 112421/2019, 112444/2019,
112447/2019, 112451/2019, 112454/2019,
112457/2019, 112461/2019, 112574/2019,
112577/2019, 112580/2019, 112584/2019,
112592/2019, 112599/2019, 112603/2019,
112606/2019, 112616/2019, 112619/2019,
112629/2019, 112633/2019, 112636/2019,
112639/2019, 112802/2019, 112805/2019,
112808/2019, 112811/2019, 112814/2019,
112827/2019, 112830/2019, 112846/2019,
112849/2019, 112852/2019, 112855/2019,
113027/2019, 113030/2019, 113039/2019,
113042/2019, 116853/2019, 116854/2019,
116884/2019 & 116961/2019 (T-IT)
In W.P. No.111434/2019:
BETWEEN:
M/S. BALAJI SUGARS AND CHEMICIALS PVT. LTD.,
VILLAGE: YARAGAL, TQ: MUDDEBIHAL,
DIST: VIJAYAPURA, KARNATAKA-586129.
Digitally REPRESENTED BY ITS MANAGING DIRECTOR,
signed by SHRI.VENKATESH S. PATIL.
VISHAL ...PETITIONER
NINGAPPA (BY SHRI ASHOK A.KULKARNI
PATTIHAL
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
-2-
W.P. No.111434 of 2019
& Connected matters
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/31,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
In W.P. No.112410/2019:
BETWEEN:
SHRI RAHUL RAJENDRAGOUDA PATIL,
AGED 33 YEARS,
A/P: HULAKUNDA, TQ.: RAMADURGA,
DIST.: BELAGAVI-591 114.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
-3-
W.P. No.111434 of 2019
& Connected matters
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1
SHRI VENKATESH M.KHARVI, CGSC FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/27,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112413/2019:
BETWEEN:
SHRI MAHADEVAYYA SHIVALINGAYYA BILAGI,
AGED ABOUT 46 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1
SHRI VENKATESH M.KHARVI, CGSC FOR R2)
-4-
W.P. No.111434 of 2019
& Connected matters
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE
ISSUED U/S. 24(1) OF THE PBPT ACT (ACT NO.43/2016) BEARING
NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/26A, DATED 29.03.2019,
ISSUED BY RESPONDENT No.1, MARKED AS ANNEXURE-"A" AS
UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112417/2019:
BETWEEN:
SHRI PANDAPPA BASAPPA HUCHEHRANGAPPANAVAR,
AGED ABOUT 49 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1
SHRI VENKATESH M.KHARVI, CGSC FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/13A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
-5-
W.P. No.111434 of 2019
& Connected matters
IN W.P. NO.112421/2019:
BETWEEN:
SHRI IRAPPA SHIVAPPA RAGHANNAVAR,
AGE 47 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/16A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112444/2019:
BETWEEN:
SHRI BHIMAPPA SHIVAPPA MULLUR,
AGE 42 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
-6-
W.P. No.111434 of 2019
& Connected matters
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/01A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112447/2019:
BETWEEN:
SHRI MALAPPA BHIMAPPA TALWAR,
AGE 49 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
-7-
W.P. No.111434 of 2019
& Connected matters
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/03A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112451/2019:
BETWEEN:
SHRI SURESH TUKARAM NALAWADI,
AGE 45 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
-8-
W.P. No.111434 of 2019
& Connected matters
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/28A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112454/2019:
BETWEEN:
SHRI HANAMANT KRISHNAPPA MURATTI,
AGE 45 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/34A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112457/2019:
BETWEEN:
SHRI APPANNAGOUDA LENKANAGOUDA PATIL,
AGE 62 YEARS, OCC: AGRICULTURE,
-9-
W.P. No.111434 of 2019
& Connected matters
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
01, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112461/2019:
BETWEEN:
SHRI BHIMAPPA HANUMANT PUJARI,
AGE 32 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
- 10 -
W.P. No.111434 of 2019
& Connected matters
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
38A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112574/2019:
BETWEEN:
SHRI HOLEBASAYYA RAMAYYA MATHAD,
AGE 65 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
- 11 -
W.P. No.111434 of 2019
& Connected matters
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
29A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112577/2019:
BETWEEN:
SHRI HANAMAPPA RAMAPPA GOVINDAGOUDAR,
AGE 63 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
19A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
- 12 -
W.P. No.111434 of 2019
& Connected matters
IN W.P. NO.112580/2019:
BETWEEN:
SHRI SHANKAR YALLAPPA CHOURAD,
AGE 49 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
33A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112584/2019:
BETWEEN:
SHRI TIMMANNA GOUDA LENKANAGOUDA PATIL,
AGE 55 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
- 13 -
W.P. No.111434 of 2019
& Connected matters
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/32,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1,MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112592/2019:
BETWEEN:
SHRI RANGAPPA GOUNDAPPA GOLABHAVI,
AGE 45 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
- 14 -
W.P. No.111434 of 2019
& Connected matters
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/22A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112599/2019:
BETWEEN:
SHRI TIPPANNA GADIGEPPA HUNSHIKATTI,
AGE 39 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
- 15 -
W.P. No.111434 of 2019
& Connected matters
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/35A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112603/2019:
BETWEEN:
SHRI VITTAL RANGAPPA DURGANNAVAR,
AGE 38 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/36A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112606/2019:
BETWEEN:
SHRI VENKAPPA GADIGEPPA HUNSIKATTI,
AGE 45 YEARS, OCC: AGRICULTURE,
- 16 -
W.P. No.111434 of 2019
& Connected matters
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/23A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112616/2019:
BETWEEN:
SHRI PANDAPPA HANAMAPPA HADAPAD,
AGE 44 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
- 17 -
W.P. No.111434 of 2019
& Connected matters
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/37A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112619/2019:
BETWEEN:
SHRI YALLAPPA BHEEMAPPA SATTARAGI,
AGE 45 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
- 18 -
W.P. No.111434 of 2019
& Connected matters
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/30A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112629/2019:
BETWEEN:
SHRI VITTAL TIPPANNA HEBBALLI,
AGE 55 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/21A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
- 19 -
W.P. No.111434 of 2019
& Connected matters
IN W.P. NO.112633/2019:
BETWEEN:
SHRI GOVINDAPPA SHIVANAPPA RAGHANNAVAR,
AGE 60 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
17A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112636/2019:
BETWEEN:
SHRI PATIL KADAPPA HANAMAPPA,
AGE 60 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
- 20 -
W.P. No.111434 of 2019
& Connected matters
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
09, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112639/2019:
BETWEEN:
SHRI BALAPPA RANGAPPA HIPPALI,
AGE 43 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
- 21 -
W.P. No.111434 of 2019
& Connected matters
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
25A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112802/2019:
BETWEEN:
SHRI MANJUNATH BASAPPA GADIGEPPAGOL,
AGE 33 YEARS, OCC: AGRICULTURE,
A/P: JIRGAL, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
- 22 -
W.P. No.111434 of 2019
& Connected matters
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
08A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112805/2019:
BETWEEN:
SHRI CHANDRASHEKAR TIMMANNAGOUDA PATIL,
AGE 58 YEARS, OCC: AGRICULTURE,
A/P: SORAGANV, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
13, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112808/2019:
BETWEEN:
SHRI BASAPPA RANGAPPA HIPALI,
AGE 39 YEARS, OCC: AGRICULTURE,
- 23 -
W.P. No.111434 of 2019
& Connected matters
BUDNI (PM), KONNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
06A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112811/2019:
BETWEEN:
SHRI GOUDAPPA TIPPANNA PATIL,
AGE 65 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
- 24 -
W.P. No.111434 of 2019
& Connected matters
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
44A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112814/2019:
BETWEEN:
SHRI GOVINDAPPA TIMMAPPA SURAMANJI,
AGE 61 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
- 25 -
W.P. No.111434 of 2019
& Connected matters
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
41A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112827/2019:
BETWEEN:
SHRI PRAVEEN RAMESH TUNGAL,
AGE 28 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
12A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
- 26 -
W.P. No.111434 of 2019
& Connected matters
IN W.P. NO.112830/2019:
BETWEEN:
SHRI NINGAPPA KRISHNAPPA PATIL,
AGE 54 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
11, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112846/2019:
BETWEEN:
SHRI HANAPPA RANGAPPA HIPPLI,
AGE 52 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
- 27 -
W.P. No.111434 of 2019
& Connected matters
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
23, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112849/2019:
BETWEEN:
SHRI SUBASH SATYAPPA KORADDI,
AGE 55 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
- 28 -
W.P. No.111434 of 2019
& Connected matters
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
07A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112852/2019:
BETWEEN:
SHRI KADAPPA LAKSHMAPPA KANABUR,
AGE 65 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
- 29 -
W.P. No.111434 of 2019
& Connected matters
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
45A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.112855/2019:
BETWEEN:
SHRI VENKATESHGOUDAPPA GADIGEPPAGOL,
AGE 45 YEARS, OCC: AGRICULTURE,
A/P:JEERAGAL, TQ: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
09A, DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.113027/2019:
BETWEEN:
SHRI BABRUVAN YALAPPA NAIK,
AGE 38 YEARS, OCC: AGRICULTURE,
- 30 -
W.P. No.111434 of 2019
& Connected matters
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/24A,
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.113030/2019:
BETWEEN:
SHRI PATIL TAMANNA MALLAPPA,
AGE 49 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
- 31 -
W.P. No.111434 of 2019
& Connected matters
THIRD FLOOR, RIGHT WING,
TRISTAR BUILDING, PLOT NO.13-B,
EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/06
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.113039/2019:
BETWEEN:
SHRI SANJEEV KADAPPA PATIL,
AGE 39 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
- 32 -
W.P. No.111434 of 2019
& Connected matters
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
27A DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.113042/2019:
BETWEEN:
SHRI HANAMANT MALLAPPA GORBAL,
AGE 50 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
18A DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
- 33 -
W.P. No.111434 of 2019
& Connected matters
IN W.P. NO.116853/2019:
BETWEEN:
SHRI SHIVAPPA HANAMAPPA BARAGI,
AGE 39 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/ BPU/ PNJ/ BSC/ 24(1)/ 2018-19/
04A DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.116854/2019:
BETWEEN:
SHRI LOKESH HANAMAPPA PUJARI,
AGE 40 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
- 34 -
W.P. No.111434 of 2019
& Connected matters
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/02A
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.116884/2019:
BETWEEN:
SHRI MANJUNATH LAXMAN SATTARAGI,
AGE 28 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REPRESENTED BY ITS SECRETARY,
- 35 -
W.P. No.111434 of 2019
& Connected matters
MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/05
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
IN W.P. NO.116961/2019:
BETWEEN:
SHRI SHIVAPPA BASAPPA DURGANNAVAR,
AGE 65 YEARS, OCC: AGRICULTURE,
A/P: JUNNUR, TQ.: MUDHOL,
DIST.: BAGALKOT-587 313.
...PETITIONER
(BY SHRI ASHOK A.KULKARNI
& SHRI H.R. KAMBIYAVAR, ADVOCATES)
AND:
1. THE INITIATING OFFICER AND
DY. COMMISSIONER/INCOME TAX (BPU),
THIRD FLOOR, RIGHT WING, TRISTAR BUILDING,
PLOT NO.13-B, EDC COMPLEX, PATTO,
PANAJI-403001, GOA.
2. THE UNION/INDIA,
REP. BY ITS SECRETARY, MINISTRY/FINANCE,
NORTH BLOCK, NEW DELHI.
... RESPONDENTS
(BY SHRI Y.V.RAVIRAJ, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR ORDER
OR DIRECTION IN THE NATURE OF CERTIORARI OR OTHERWISE TO
QUASH THE NOTICE ISSUED U/S. 24(1) OF THE PBPT ACT (ACT
NO.43/2016) BEARING NO.F.NO.IO/BPU/PNJ/BSC/24(1)/2018-19/32A
DATED 29.03.2019, ISSUED BY RESPONDENT No.1, MARKED AS
ANNEXURE-"A" AS UNLAWFUL AND ILLEGAL & ETC.,
- 36 -
W.P. No.111434 of 2019
& Connected matters
THESE PETITIONS COMING ON FOR FURTHER HEARING THIS DAY,
THE COURT MADE THE FOLLOWING:
ORDER
1. Proceedings were initiated against M/s. Balaji Sugars and Chemicals Pvt. Ltd., a Company registered under the Companies Act, 1956 and the petitioner in W.P. No.111434/2019 and its various share holders, who are the petitioners in other writ petitions under the provisions of the Prohibition of Benami Property Transactions Act, 1988.
2. The case of the respondents is that, the share holders are benamidars and they are not actual owners of the shares of the Company. On the said premise, the order under Section 24(3) and the order under Section 24(4)(a)(i) of the Prohibition of Benami Property Transactions Act, 1988 have been passed. The said orders have been passed in respect of a transaction that took place on 31.10.2014. Aggrieved by the same, the instant writ petitions are filed by the
- 37 -
W.P. No.111434 of 2019& Connected matters Company and its share holders, who are alleged to be the benamidars.
3. The case of the petitioners is that, benami transactions were sought to be prohibited by virtue of the Benami Transactions (Prohibition) Act, 1988, the name of the said enactment was changed by way of an amendment in the year 2016 and it came to be known as the Prohibition of Benami Property Transactions Act, 1988.
Further, major amendments were introduced to the said Act in the year 2016. The amended Act is having only prospective effect and the provisions cannot be applied to the transaction, which took place before 01.11.2016, the date on which the amended Act came into force.
4. It is submitted that, in the instant case, the first respondent authority has passed the impugned orders under the amended enactment for an event that had taken place prior to the amendment. It is further submitted that Sections 3 and 5 of the erstwhile Act
- 38 -
W.P. No.111434 of 2019& Connected matters have been held to be unconstitutional by the Hon'ble Supreme Court and the transaction as alleged by the first respondent even if it were to be held as true would not constitute any offence in the light of the Hon'ble Supreme Court holding Sections 3 and 5 of the Benami Transactions (Prohibition) Act, 1988 as unconstitutional. On the said grounds, it is prayed that the impugned orders be set aside.
5. Shri Y.V. Raviraj, learned counsel appearing for the respondents fairly submits that Section 5 of the Benami Transactions (Prohibition) Act, 1988 has been held to be unconstitutional by the Hon'ble Supreme Court in UNION OF INDIA & ANR. VS. M/S. GANPATI DEALCOM PVT. LTD., (Civil Appeal No.5783/2022, disposed of on 23rd August 2022). He further submits that the amended Act has been held by the Hon'ble Supreme Court to have only prospective effect and not retrospective effect.
- 39 -
W.P. No.111434 of 2019& Connected matters
6. +Admittedly, the transaction against which the proceedings have been initiated in the instant case took place on 31.10.2014, much prior to coming into force of the Amended Act. Section 5 of the Benami Transactions (Prohibition) Act, 1988, which stood then reads as under:
"5. Property held benami liable to acquisition.- (1) All properties held benami shall be subject to acquisition by such authority, in such manner and after following such procedure, as may be prescribed.
(2) `for the removal of doubts, it is hereby declared that no amount shall be payable for the acquisition of any property under sub-
Section (1).
7. The Hon'ble Supreme Court in UNION OF INDIA & ANR. VS. M/S. GANPATI DEALCOM PVT. LTD., (Supra) in paragraph No.18.1 has held as under:
"18. Conclusion 18.1 In view of the above discussion, we hold as under:
- 40 -W.P. No.111434 of 2019
& Connected matters
a) Section 3(2) of the unamended 1988 Act is declared as unconstitutional for being manifestly arbitrary. Accordingly, Section 3(2) of the 2016 Act is also unconstitutional as it is violative of Article 20(1) of the Constitution.
b) In rem forfeiture provision under Section 5 of the unamended Act of 1988, prior to the 2016 Amendment Act, was unconstitutional for being manifestly arbitrary.
c) The 2016 Amendment Act was not merely procedural, rather, prescribed substantive provisions.
d) In rem forfeiture provision under Section 5 of the 2016 Act, being punitive in nature, can only be applied prospectively and not retroactively.
e) Concerned authorities cannot initiate or continue criminal prosecution or confiscation proceedings for transactions entered into prior to the coming into force of the 2016 Act, viz., 25.10.2016. As a consequence of the above declaration, all such prosecutions or confiscation proceedings shall stand quashed.
f) As this Court is not concerned with the constitutionality of such independent forfeiture proceedings contemplated under the 2016 Amendment Act on the other grounds, the aforesaid questions are left open to be adjudicated in appropriate proceedings."
- 41 -
W.P. No.111434 of 2019& Connected matters
8. Thus, the transaction in the instant case, which has been proceeded against the petitioner by the first respondent that has taken place much earlier to the amended Act coming in to force and in the light of the Hon'ble Supreme Court declaring that Section 5 of the old Act to be unconstitutional and that the amended act is having only prospective operation, the alleged transaction even if it were to be considered as true, cannot be considered to be an offence under the provisions of the old Act or new amended enactment and consequently the impugned orders passed by respondent No.1 are liable to be set aside. Hence, the following:
ORDER
(i) The writ petitions are disposed off.
(ii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 31, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by
- 42 -W.P. No.111434 of 2019
& Connected matters respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 37, vide Annexure-E in W.P. No.111434/2019 are hereby set aside.
(iii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 27, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 27, vide Annexure-D in W.P. No.112410/2019 are hereby set aside.
(iv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 26, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 26A, vide Annexure-D in W.P. No.112413/2019 are hereby set aside.
(v) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/
- 43 -
W.P. No.111434 of 2019& Connected matters PNJ/ 24(3)/ BSCL/ 2018-19/ 13, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 13A, vide Annexure-D in W.P. No.112417/2019 are hereby set aside.
(vi) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 16, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 16A, vide Annexure-D in W.P. No.112421/2019 are hereby set aside.
(vii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 01, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 01A, vide Annexure-D in W.P. No.112444/2019 are hereby set aside.
- 44 -
W.P. No.111434 of 2019& Connected matters
(viii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 03, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 03A, vide Annexure-D in W.P. No.112447/2019 are hereby set aside.
(ix) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 28, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 28A, vide Annexure-D in W.P. No.112451/2019 are hereby set aside.
(x) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 34, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 34A, vide
- 45 -
W.P. No.111434 of 2019& Connected matters Annexure-D in W.P. No.112454/2019 are hereby set aside.
(xi) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 01, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 01, vide Annexure-D in W.P. No.112457/2019 are hereby set aside.
(xii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 38, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 38A, vide Annexure-D in W.P. No.112461/2019 are hereby set aside.
(xiii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 29, vide Annexure-B to the writ petition and the
- 46 -
W.P. No.111434 of 2019& Connected matters order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 29A, vide Annexure-D in W.P. No.112474/2019 are hereby set aside.
(xiv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 19, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 19A, vide Annexure-D in W.P. No.112577/2019 are hereby set aside.
(xv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 33, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 33A, vide Annexure-D in W.P. No.112580/2019 are hereby set aside.
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W.P. No.111434 of 2019& Connected matters (xvi) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 32, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 32, vide Annexure-D in W.P. No.112584/2019 are hereby set aside.
(xvii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 22, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 22A, vide Annexure-D in W.P. No.112592/2019 are hereby set aside.
(xviii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 35, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 35A, vide
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W.P. No.111434 of 2019& Connected matters Annexure-D in W.P. No.112599/2019 are hereby set aside.
(xix) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 36, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 36A, vide Annexure-D in W.P. No.112603/2019 are hereby set aside.
(xx) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 23, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 23A, vide Annexure-D in W.P. No.112606/2019 are hereby set aside.
(xxi) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 37, vide Annexure-B to the writ petition and the
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W.P. No.111434 of 2019& Connected matters order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 37A, vide Annexure-D in W.P. No.112616/2019 are hereby set aside.
(xxii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 30, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 30A, vide Annexure-D in W.P. No.112619/2019 are hereby set aside.
(xxiii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 21, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 21A, vide Annexure-D in W.P. No.112629/2019 are hereby set aside.
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W.P. No.111434 of 2019& Connected matters (xxiv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 17, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 17A, vide Annexure-D in W.P. No.112633/2019 are hereby set aside.
(xxv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 09, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 09, vide Annexure-D in W.P. No.112636/2019 are hereby set aside.
(xxvi) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 25, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 25A, vide
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W.P. No.111434 of 2019& Connected matters Annexure-D in W.P. No.112639/2019 are hereby set aside.
(xxvii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 08, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 08A, vide Annexure-D in W.P. No.112802/2019 are hereby set aside.
(xxviii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 13, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 13, vide Annexure-D in W.P. No.112805/2019 are hereby set aside.
(xxix) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 06, vide Annexure-B to the writ petition and the
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W.P. No.111434 of 2019& Connected matters order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 06A, vide Annexure-D in W.P. No.112808/2019 are hereby set aside.
(xxx) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 44, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 44A, vide Annexure-D in W.P. No.112811/2019 are hereby set aside.
(xxxi) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 41, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 41A, vide Annexure-D in W.P. No.112814/2019 are hereby set aside.
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W.P. No.111434 of 2019& Connected matters (xxxii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 12, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 12A, vide Annexure-D in W.P. No.112827/2019 are hereby set aside.
(xxxiii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 11, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 11, vide Annexure-D in W.P. No.112830/2019 are hereby set aside.
(xxxiv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 23, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 23, vide
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W.P. No.111434 of 2019& Connected matters Annexure-D in W.P. No.112846/2019 are hereby set aside.
(xxxv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 07, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 07A, vide Annexure-D in W.P. No.112849/2019 are hereby set aside.
(xxxvi) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/45, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 45A, vide Annexure-D in W.P. No.112852/2019 are hereby set aside.
(xxxvii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 09, vide Annexure-B to the writ petition and the
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W.P. No.111434 of 2019& Connected matters order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 09A, vide Annexure-D in W.P. No.112855/2019 are hereby set aside.
(xxxviii) The order dated 29.03.2017, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 24, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 24A, vide Annexure-D in W.P. No.113027/2019 are hereby set aside.
(xxxix) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 06, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 06, vide Annexure-D in W.P. No.113030/2019 are hereby set aside.
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W.P. No.111434 of 2019& Connected matters (xl) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 27, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 27A, vide Annexure-D in W.P. No.113039/2019 are hereby set aside.
(xli) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 18, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 18A, vide Annexure-D in W.P. No.113042/2019 are hereby set aside.
(xlii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 04, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 04A, vide
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W.P. No.111434 of 2019& Connected matters Annexure-D in W.P. No.116853/2019 are hereby set aside.
(xliii) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 02, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 02A, vide Annexure-D in W.P. No.116854/2019 are hereby set aside.
(xliv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 05, vide Annexure-B to the writ petition and the order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 05A, vide Annexure-D in W.P. No.116884/2019 are hereby set aside.
(xlv) The order dated 29.03.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(3)/ BSCL/ 2018-19/ 32, vide Annexure-B to the writ petition and the
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W.P. No.111434 of 2019& Connected matters order dated 29.05.2019, passed by respondent No.1 bearing F.No.IO/ BPU/ PNJ/ 24(4)/ BSCL/ 2019-20/ 32A, vide Annexure-D in W.P. No.116961/2019 are hereby set aside.
In view of the disposal of the main petitions, pending applications, if any, are disposed off as do not survive for consideration.
Sd/-
JUDGE Vnp* List No.: 2 Sl No.: 1