Karnataka High Court
Ipm India Wholesale Trading Private ... vs State Of Karnataka on 20 November, 2012
Author: H.G.Ramesh
Bench: H. G. Ramesh
1
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W.P.NO.14047/2010
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.14047 OF 2010 (T-RES)
BETWEEN:
IPM INDIA WHOLESALE TRADING PRIVATE LTD.
A COMPANY INCORPORATED UNDER
THE INDIAN COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT:
8TH FLOOR, DLF CENTER
PARLIAMENT STREET
NEW DELHI-110 001
HAVING ITS BRANCH OFFICE AT
UNIT NO. C1/C2, FIRST FLOOR
DEVATHA PLAZA, 131/132
RESIDENCY ROAD
BANGALORE-560 025
KARNATAKA
HEREIN REPRESENTED BY ITS
DIRECTOR
MR SACHIN MEHRA ...PETITIONER
(BY SRI. ADITYA V.BHAT., ADVOCATE OF
M/S AZB & PARTNERS, ADVOCATES)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE - 560 001
2
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W.P.NO.14047/2010
2. THE COMMISSIONER COMMERCIAL TAXES
VANIJYA TERIGE BHAVAN
GANDHINAGAR
BANGALORE - 560 009
3. THE LOCAL VAT OFFICER 050
COMMERCIAL TAX DEPARTMENT
NO.176, 1ST FLOOR
HMV COMPLEX
12TH CROSS
MAHALAKSHMI LAYOUT
BANGALORE-560 086 ... RESPONDENTS
(BY SRI. K.M.SHIVAYOGISWAMY, AGA)
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 3
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today, no further order in this writ petition is necessary.
Petition disposed of.
Sd/-
JUDGE Yn.