Karnataka High Court
M/S Gaonkar Mines vs The Addl Commissioner on 8 March, 2012
Author: Ajit J Gunjal
Bench: Ajit J Gunjal
Ix)
Qepartment Gf Revenue,
Jeevan Deep Building;
Parliament Street,
Navv Delhi »« 110 001.
(By Sri.M.V.Seshaz:hala, Adm)
This Writ petition is file:-(:1
. 9 .RESPQN§3f§_"£§*?§"
22'? of the Constitution of India withwa prayer. to' qtgash
the: order of th:: R2 dateCi._vI'1..O8*2"Ov1C}_undé:rV"'€3eC'tion"'
119(2)(a) of the Act of the Asvseésrnent 'ye_é;1"j2O'€}5~O6 in
file No.C:(:1T/PNJ/1;19(2)(a?-.£--1t_A 2/2g~1.0~..2'1 Vide
Annexure V E _ V.
This Writ petitigrf j_fc§'r preliminary
hearing in 'B'_:Gr_Q1,Lp;; this; &.1_a;y;--,_t'h'e ";Court made the
following: " 3: U "
Fietiti0Iie:"js_ é1.tfi'1<zf1fi'-.¢3__n;g{2:ged in mining seashell at
and arsiizati '3{'a::iz*L""I§a§1:ik Eiumta, Sitar Kannada. The
§€§§§§§i§fl$? is a"1*:%§i:iar§nceme tax assessae anti has filad
.;;§f-..§§:c@:n<3 feet the asgessment year 2€}Q5-GS
fieclaying 3. tstai EECGEIZE gt
~V «. Szzffise it ta $33; that theta was $9315
'A ";§3?e;:.:a;.:d V;§'>a};m$:":t. Eszmé, tax wag Essvtsd. Tbs: petitéézier
xéagé' "§§f::,:>:"€: the fax: §:€}}"1f"ii'1'Z§SS§i}Ef§€E', %?';*E{} cieaiéfied is
" Qaiarfi €336 §IEf€:'€§E an tits gmuzzfi that thfi pétitianer fleas
met €3€)§E"isEf ands? 93:}? ef ths gzatmd ff}? tzzaivér sf tax 331$
5
t
the etder passed by the Chief Cemmiesierter is
reiterated as against which, the petitioner is befefe._tthts
Court.
:2. I htave heard the learnezti
the petitioner as well as thettrespotideizt.
L3. Apparently, the t{%é:s'AAretiutred to
independently addrese4"it's5_eEt" to the petitioner
is entitled fo:.Vw:ei<,?er by him,
for the made for. The 2116
resp0r;<:1e'1'1t.Tetieegti consider the same
haxjngvivfegatrd in which the petitioner is
pieced; inaemtzeh';.aS'=_aeeerding te the teamed eeunset
'"~.,fet V-Vtfie;_§;etttiet1er;"'tE1e entire emeunt of tax has been:
tpatdg"t>et:t;AV.§:€§v?e%giet fbeiatediy. Eetzee, 32' em :35 the View
thtafifettze paeseé by reepetideete 2 and 3 are itebie
~«._ 'te fie ttiteéfereé age? the matter zie te be tezeitteé te the
V' .,r_e--e§ent:te::t fer fsreeh éiepeeat it: eeeetfieeee with
% taste
{e}?etét1*e:1is eileieeé,
,,....m../,,...w.:.-.w.~/;.w_n_»«»
%
, ,,~__.....W,'.w,--.-.wW»ww,&z:é'<&e
{E':«}The impugnsd arder passed by F€Sp€)I1d$f1§S 2
and 3 at Annexzgres and 'H' res.;>'€%§:§§%e},y,
are quashed;
{C} The matter Stands 2'iV.«<:§
respondent for fresh
with law. A [d] The reque$1':vm§.de ;:}Vé-i.ij':i01;1;éf"i'©r"'i;vaiV€r 0f the interest reference ':0 thfif §.'t"1Vfii3vv'vstatute. [E] It 51$; ':0 supplement the " feqtfi-st 'ad"d~:'fi0na1 'dtfjtzuments. 3&5?
EEEEGE