Karnataka High Court
The State Of Karnataka vs M/S Kitchen Appliances India Limited on 15 July, 2011
Bench: V.G.Sabhahit, Ravi Malimath
$3 -
$ar'agaEn--'§A;*§r- 5€2f3'_v»f38'i?!.' RE§?8€\§EZiE§'éT
.~"~ f{£«§;fi_ ~».Sr§.S3:z3__%égan Samar Ads»-nf 30:" $¢3"Sa§2§%"ev§ &
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2:4 T§-iE HEGH 53:32:" SF KARNATAKA sag? §AE'~J@A:$RE
DATETD THES mg 15*"? DAY GE 323m' 2911 %
PRQSENT x
THE s»~:C>N?5LE MR. Juancg v.G':§,黧 _HA;s:T
AND V' 1 . %'
THE HQN"BLE MR, JUSTICE R?;se~;{'%'%»5%AL:§éi,i_THT
S"E"F3';?.Nos.84'2Ci{}
at :f1%
BETWEEN:
The State cf §<arnat;:3E<:f2'i;V.%.V- =:
Rapregenied by
Finance Bepartmi3_nt.;: »
Sangaiore M §:>_1_.._ \ .,;1;;,,_ Q' ..PETi""£"IQ¥'~éER
{By Smtfiuj ;:;.G;x;% %
AND:
:~«é}':f,"e<;ic§¥:.§e§;s i?~'2:}Q'é--E§i':CeH§E"'é"i'§?§;a Limited
NG: S»§; "1.i',}" Cmgg, "'J'eJ'_iest <2? Chard Raaé
Ra§a'§L.§_.naVg3:; _§?Ea_A%zaE'c:T§:$j§3m§g:;mm ?:3$t
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Thege paéétiang fiied unéer $EC'E§0f"i 65(2) $1' the
Karnataka 'xfaéue mam "§"a:x: ACE, against {he Ezségemanit
am Q$'C§@E'" éated 2--4¢G4=2GG9 passaé Er: STAJ"=éz3s.§85 ta
99$/Z998 an the fiia Karnataka xkppeiiate "?"r£bun__aé,
fiangaime, aartiy aiéowmg the agpeais flied under :'t?*:'s'«=,j
pravmiens 0? the Karnataka vaiue aédeé Tax fifias
These petéfierzs having been hearé and re3'zs;§:k's;rs--:*V€}..Vi'§§* "
arders coming an fer prcmouncggmeni.""'£:h&§~v9 "3a'x;_,
Rxwl MALI§'~'§AT%-% 3.; made the f<:>iEowi2f'n'g:9"<«
GRDER ' "
Thaw aggeais are by th€§--.}jéa{;en:;A e9 b;e§EnVgi"-.:ag"§%Eée*=v'e5:d
by the ewe: 9f the "i"ribunaE in Q3-:%V§§sv--.a'E"é-<:;y=;§r2§"Em: agiipeaég
es? the a$$éé$e3éi1f,%:hé§5%;:%%;5; ';:§tfEng'._"Vé§'E'§e the aréer of the
&5$e$si:":§ ";é':Au§i?2s%::§;:a.%i;;iVfE¥2a E*"§;f'a.: figgpeéfate Aasthsréty,
i2 ._; " The ,&':~:.s:;_V$1$§see: is a regégtered fieaéer unaer the
in%.§<$%:;a:é§:a';"'.Li;g2.§iL,§e._vafiéefi 'Fax Aéi, ZQGB erggagefif in me
r*r:3"::;:Tff3§;:L:;*§:E%g:,_ izrafimg :3? dfimegtét gggiéances, sash
'as;:@§a::§evgaxnssyfifAugm2%y$csysaangfAg'Cs@ar
3%; C'§fi§i%:§Gf":€5§"S; Waghérzg maghéneg, F*"E§><§3?"S aizé
5'?
%
fixccerééngiyf the assesseei submitied hm repiy, R.@ip§y 'é::3
the pmpesitisn iéatiae wag rejected. The
:§.¥..E'{hCiF§t"g' mnfirmed the srapogitéon natéceé gé;g§'z<§.V evééTf:£~ T'
the game; the assessee §!"€f€¥'§'E3d zérr ép'g; e.a1=:t§ Em-t"I§r'<":~'iVV»:V:f*"iz'<~;5, VV_
Eoémt C®H'1§T'E§SSE§!"!€E" sf Czjmmeefcéaé 'lfiafiéeg, (TAg::a;:>;e'aiS}%2,""%V
Earégaiere. The Agpeiiate ;%xuf'i:«::;%ré%:y $i5s5':"2'."£_i§'$:+>:}::i
sseven agpeaia ,€a§gr§ess:éz§«_ by"/.§'§jgVL_:'jg5VéE'§%:e?;{ %:E*1:é Aa1s7 $§es§ee
greferrafi an agtzpeaé bef"'c;V*:ré Apgeiwce
Wfbfifiai; 55n98§;%f$%~%,V %iwhe:§f_éi:';»'fly t«§€f}:e;'L"-§_':*r7:r_3h_;;:}:;fr:'Veé erder, the
appeaéss vmre :{i;wé":.§n1';5ugne§ Eevy 0? tax
was; §%re<jii7e'éV':;5V..§;',e; interest. figgrieveé
by the sar%;.;3," tfzé p:fVe'§§V5§:1;éza..2:§>:T;;:s:"v::'a;-is are flied by the Staze.
3._%V.Sni:?£.Sa:j"a"cEf:-a-3; the §eamed Gavernment
.§£i§.§§':;§V {:jla*?.:$ that the émgugrgefi srder fig hafi in Eaw
an€j' §Ai;a b%e €9 §.§;€;§..'§&E agiéeg She €G¥'¥t€flfi$ that we tax ag
-.___é§e'r¥:a:3§e.:fi €;: iiermg Q? Rasée 3{2}(<:} £3 gust am gzrsger arzé
'i¢%"%{s2°;e%"ér~%, the fénfiéag Q? the Tgmunai ig égrranégasg. She
mntendg that the Trébunaf East sight 3? the fact thatfifse;
§F'{3\,:*駧i3S'3S 9? Ruie 3{2js{c} were fieié is be £@r:s'ai%i.u$;§'{'";é'r?L»:§:;'_:'Li*§,'5'
valié, Hawever; me Tribunai hag misd§rec:@d:f"---..i.ts$;~§!:§ i;;3
assumirwg jurigdéctéan to éedde tézezhi$A®:§i:.:abi_§Et<;¢f
vaiidéty of the Rate 3{2}{€:) >n3etxas'i¥:4F:§;::é-mdingT .£;h}é" £:§e§;'::? "%'V
finflérzg recerfied by the H0r§'b§@""E~:i§'g'%h Ce:.§ft_.V_ .'f§;:*iVher
cerztenés that the §§SCOUf§{~~..a$ §f,:Eé:jéé§ §§};¢'..'%:he aéééfiee ES
mg: a discmsnt.
4. Q:'f:_.?::§-"':& £f:a:9r<ij_, §_:*i;Saé'a r'é§ar:, the ieameé
Senior Cm_;_:f:_;3e§'V..;;§"g:;f;:.::;§§fémg"rgfi T:;:;:'=:_E:f:Va§ff'@f the :*esgr.:}:'2ée:':t"s
csamggé GE~. s3f€%_';§S €§*'2?:v._v§§"?%Q'U"gf§'€;'d'€}'s"§EE". He ssnimiig that
there is r':0 &.:f;"é;sr tha Tréhunai mat €335 far
any Egggérfarencel' fiubméts that as/an thezzgh tha
X'v.g§s»:g::s:%§z%a§§:>;%.§§ }gz::aE;ja*§:y G? Ruée 3{2}::::} was ugmg 5;; the
£@a7'§'Ef}T§-§€__S§"§:a§'§5:_ ;}'a};'fige; whee': izhe sama was rzémiéengeé is";
Vvaha w%E--%i s;'§§'@é§; we matter wa$ yemafifistafi far {rash
:' 4."<;i3f*'::::%:§§ra:§';§:% am mace; it fianmt $9 Sakai éhai the araiéfiitsgz
af Reta 3(_2)({:} has been ughetfi, fie mntends {fiat
3{2}{c} gg ;_::2s»a~s;-ires the Cogéstitutien sf mm. :ma%:;Tj:;;$g%
Tfibzmaf havézzjg agspresiaieé the factsi and £ir£§L,§;f§°zé'*.:§:°:'::::Af;é'sL'4Qe
the case has rightéy heéd in 1fi8VCiL£:g:5%?§L§"IsF§ a§;IS%EE§$6E§;_:§§é?V{J
deéeting the tax fiemandm. '"_I"%'*':at: '.i:Af":zk:%:2.. rec a»':f'é:j§'"wou'£d'«'V
disaioge that éhfi creéit: n:>te$ %:aa}?:3L.3b"2::en E<5§:;_§efiA té5<.i;":*:§ 0:?
§&€:tE0n 39 9? the §<v,a?V;m::'. s~:Té'1é<:%:;::f§:F';-sjgiy 'pviéaéifs that
there is rm errer ccmmitted '%":Vh é'*E"r..§.§;:Q?i"§§»»__':'§'zat calig far
any én'§e;*'%e:"er:ce; 'a=:3§ _'--he:$cg; .}3:e'«.&éi';%ip--@a£_§_:f§$ Eéabie is be
dégmésseé.
3* 1'-._Haardv€;'§:::§.§'é$e%5;-._ A'~~--._ ' '
§, _ T%2é"-.a:Eppe;;e.E ~=;'*;.i»a'3;~';:"»LVad:':'2éi:ted ta <:0n$§6er 'aha
;'f*5§«¥.Q:»;§:v.%g"*$a;E:}sr;a:3tEa§ ?q'2.;x'£;*:§%i:§9n$ af iawi
' the Karnataka &§pe§£a§:e Tribzmai is
' §:;;:;-§.:j;"--§E é=;=§ L2": grdaréng €33 aiiaw exgmgiion
~..?{fo§zr;.sv:§r§g deézgciziegz nmch ggaiingt :0 aha
" -§:§*=3v%séas*:s Q"? the fiaci er Ruéeg?
mm;
MM
5'.
ii: Whether the Karnataka Agpeiéate Tribuna§
justiféad in traaggressing the pr@viséQ:z9A'...0f '
Act or Ru!-e5 made there gander and' '*a§€:;<§'s9§"'*%A '
benefit 'm the respmde r1:V_c@m_.;;'a%:;?f'_»Vrf:i:;£%;f':_
agairsst is their own
SL1 bméited above"?
iii: Whether ihe eréer éai:' éL§.._V' 2r15i34.;2L'§f§;9lT §§aSS.«§_.=é in
am §'J<:>.§85 :0"*§s§'1;'2.€}'Ci8"§é;Ct§':t.:rary tmaw am
factg?
fz. The %g~aiEa:§..E§*~,* 05'mé'..«:3{«2')'{é:::. Ssought :0 fie
Cfzaiiengefl in 5z$;ré:i;""vg§é'i:é3§:.:0E?"-{§f§.%§';'=§.é§"§}4f--?;G.Q8 in the Case 0%"
.S7'0L:tf?er:fs ,""??'4..";?H£"7$2'"::5,.::i'f,_1«'§',:§V 9f".${'3'r;5§tak3 arm' finofher
repartefi xi':-*2. :62 (i<3m) which wag
fiismissefi, At §3'Va§°as gag?'-:§» §~~,-fit was heéd as foifiaws:
A. S{}b?;:':--i§sion praceefis or: 3 very'
A' . f3§£3-::V§i:>~zr;<5«._"gr$az:3d that me mfe ;;ar§;'mE3r§;z
" . V;53.;ia>:e?é5«:5_~v_v.:j3'fiike 3{2}(c} 2*' me KVA? fiéufies, is
la-2§:'i?s;_:*':'f§:r}:irirr3§x2at<>ry Qr uféré "n/{reg 92' se<:€:"@n
3:1" _I;':; fgcir, E578 mfg mafiéaéég the appfiicaéiiééy
AV $>§:"é:re p;'s£e§':;:e fie aff assseggeeg, "§"i*2e:*e 53* :15
agazeséiaz? cf dfSC;'i"ff??!f'?5?fi{;?f? smdaér 252735 rufe. £25
is how the ruie may gffegt d:'fferer:i a§se5§@.¢§:~fjV:"'
or different deaierg IS rzci" the ::rfzWeria__ 'f0r4 '
haiding that the rule is 5 a'i§crimi:?-(2-?f <j:;<y "~V'
fire:/is:'a:'; ana' fiiscrimmafes ;ffGrr%';:=f'éa!'er' " V
deaier.
9. In 30 far ';%r;§5"--~._:*i?e "V-:,:V!:ra_
asgessmeni is; sanmrned _;£"haf"£f7flé}";;feif;
{mi}! §:"fpuia:'e$ '_ a_';'i§$"l_<:'2'5;:.r:'4:{{L'~.._§:*' fiviélrné
mfermafién and doeé new
iiabiixfy Qt' anv-;:dd!ti0f3;as»,f. :f{3b':'£5:';g_ §;}*'.;~2}éy way
mme £5? ?~§f$$e.é:$e;é:§ "a;é3§mfng the
beaefit §f}IQ'ié§"§3.?'f.:A§f'%€.:¢'-§'C§". Thai is; a
§:"9:£3a!:,!:f§é=f' ' ~55?' °:*::':;'.§2.s'/';"2'27.;r'2fg--._Vz"fzA§==;' "iafanéfizi. Mame 2/er,
555'-fie:j:s;€ii:9§::é;:za§$;s:5;fé5f:"i;:25;'@? Seeéfan 3G :32' zfém
A55 _V_a?:"'2§y tarreaffen wi:i7:}'2 six
maifififi %%s3g*:r;s .£:?}--e A:;:'_afe:> 0f*' the safe $rars.§3c§'§on
:ri; ffmfsng ff?:€*"$3,};__;(:;"3;3'rg€§iz'{0f'!8{':f€d 53 mars 9:"
'A '.§§é3;<:,;i§;»' .;'§5.;:ir:g 3 crefiié was 0;" ciebii nsée arm'
.:f'a§;é' "§::;%3@'s me retazrsmd wifizén {fie
'Ag:3§*é$:';§i;¥§%§<';;3eri§§, :0 §SSé}€ 3 cmdéi" {mfg
fa1':~?;!2'w§€}?é;3a§ aégim {fie 2/aéma £0 56 azacfagafea'
A. ,f"":::én?""€.f2€ iaxabfe €u:'s?91:e:: Tfia vaiasg 32' {Egg
x*>~.
MVNNS
5»
V323
safe fransacfian 5g 3g fixad at Hm time as' 5353
and even in §'8I'f3'?:§ mi' éhé ghargmg $e<::"a's'0M,'e°j2:;' V"
There is ma": gcape fer fixing the price iafaf.-'EV-. '
under me rufe, the benefit is made V
SL!'bj€C;'§ ta £776 5:or:0':'tion §haz' i;}5§§A':i§5'<:g:.ér?fé_@:?-_. V
price shaufa' have 5&6}? SQ $5 '._ :"i?@, «. "
:'r2rvo:1c:"a vasizje of five ga:r c2":"5;._. theA'vcQ;;d;f3t:;é
neither uffra wires; section {fig }5«§:;'f:fl?2'£§ir £5;
discrimirzazfcjsry, I .Jc;~...{m£_«"2'§'}§_cii'£;jIfirmii9§é4 {:9}
the mfe {war the mie 'bé{ng'L;!.;:'rg§ ;f;ff:§%$».§zi3:ffer the
prc:rw'$i0r7s 0z".;:?e}<:£'io:j:~";3'8« 3' do
me: find 5f:7e41%ii1:~%fl¢2?mgivvg"t&§e£!% ?::~-mzazsen Sf
#29 g;~;;i:::£p%:es; né:*:'::réi~..j;;_é:$§Ce* ' thaazgh the
3:;ff2s,%rit;;T::a:i':zi€§i:;f2.ave'.'gii?é;n' more time to
éfiei'-.{_a:*e;f_f£*5:§§9:'és'?.'§-~.. ~.%r:_s-- if ,may, éé is' not a ff:
533% A 'f<;;*' 5;"; z"<érfé;??é;:?: ei' --- iéikrii" }:iri$a';'::§s'0:*: when
§:f7e_ assé;:fi§ee.j.;'<;--:_ gifoé.'/<:3ed $i"aé°asé<3ry remedies
;;°§:§§§f' 325$ fi:é:§:«,,__§£f«,i5 3,9632": $0 ffze gfiéfifffiflfif :0
'A 'V.§%"3£f' z:§§',§:f3;_if:;§ar;» reme§i8§ azzafiaéfe zmder 5155
" _;i}fv=:9:5::'§.;5£;?f;a.f>; #25 Asa
%g':r'§;iE_?{§:;:' §re;'Ls§;'5a, 55% war': ,§38§."ii'i§§'? :5
a*'§5{:?E:;2;$e3i "'
wig"
8. Aggrieveé by the gaéd QF{§€£", the §@!Z§fZi€:'.I:;§!5&l',fi'
therein prefarred a writ appeai En WKA.§*é0.1:§3«8,?.2§Q€§';'
wherein by tim Grder dated 2133,2919; m%ygs;:%%&;;;;éa;
wag fiispsseé 9??' on certain terms'
thig Cwrt noted t§'ze subméggierjzsnf the 'faC';:pe!!2:m'% tE7*;3e "
Cengtitafiiisnai vaiiéity chailengeé"V:'Lr'e.:1E%%*:e writ .pé'tiE§-'enflgwhéch
has been urged $5: the writ'appe«é'i;--_:%%zc%§é,;_f<%'L'::.a;§i: be V;v:§ re:$$ed in
the writ: apgeai, Accardingifi t?%é' f§u_§3.;{§*y:.g;.§E<§':'e wag mtetf
and are merétg §f§~{?p>3..V;§;3pe3af, ._%:E":s:€ m4attei_1ma:_asi' remandeé.
9. __f§E*1é~~_"C:¢£«%.g::j1:~;eE_,_"'3.§pt;ea_:é;jVg.3 far the asseggea
submfig iii-fsvgt._:%:€ i;¥'i=a,;§gi:tm_Eigfizzhhag sea': recarded a finding
i.éQi"§{)ffiEE'%§ €i**z'v::=*:_::;-r;=§é?' We Eearned Séngie Euége
and <:;3;:.;?zS7ea;§.:¢2e:'1':§*g;!_,AA._f1;e is: entiflefi to CQFEEEFEQ that Ride
'V.3{2)'{«::_}" is"'.As;§%:r7a«-._vi{es sectiazz 38 am uétra 'wires tha
£9LEgs€é-59:;Q:*~;f'g;.f_ Esfi§"E"a, \:":r'e am zmaaség ia accagt $25 s~;a§é
'::f¢3r2:&::3:i--z;:s":.»~.." 'me iangiétuiéenai xxaéiééiaz gnd ihg zzaéédéty sf
37 ';:::.g:e. :%{1.2}(jc;% sw§fiE'2 Seatéan 39 gas" the fiat ézavérzg been new as
.- ,1:
: [,5 _W..._
. /_ N
é
1.12%
Therefere; the "Diazigian Serzgh heid that them is rm £<>rie%!':'r::
batwaera me aforesaid twig ruéeg, These twe ;':_s~:é;§4'r_:fs%.%_f_r_::f5e: "'
were ctitefi before the Tribunai, Hawexzfer, thef?_i7§_'E:';~-:4n';§§f§""sé§d3
at para 25 as feiiows:
"'2.fS. XXXX
"I"/verefsre, fire ¢:Ii.<;v:i:;iss;4.:; éfief
fhg writ grietizigzin has. ééegr?"'¢.;';'éé%_ga-.r'§j;%-~.;feca}9@'e:2'
be wifhcziuf prajudice €13. .£"E:*_e 3{:i}{:f7:a3'i'V%i,£i;§§*};{*S <32' 52%'
pe53£'it:'an9r {*0 a:gitate .£m<§f9re' Vafly 5fh'é§::'-'ggjfieifafe
farum Z'he;'ré:fg-gzatiéin :aC~':°he ':5;:#;;e£zé:?e remedy
in thaé %@:s;;?{§:%'{;°5fe;g:;é'_;r;'._;3:;;V;,* manner and
{he __ gpgieffés __ aL.*.:f2Q}"':':'i&s_ V gziéss requireai ta
adjufiégafe or: Eige i$s'_z.}és;'._-v;a5{§'£i{?g. Vf::___th_e _v::fas'm.§
@f {be ap;3ei:'a%':--":f -s,;}?5ie:*V j_j~§ec2:f§?5,r2 Efi in
ascordgnce with - 539%; ._véf«.L.--~7£"he farzai
Tfierefgre, uZ'f::€bu;3a.:'" €53: adjudicafe an
we i$f.$ué"0f uéfve E:{b€:*s"ii¢ smflicé made 9512;' aged
g:%r3v@§"'A.f;§. e'§:'3:_s%:;i =,_g:§€f?fE*'B"€€f"3 Rafe 3(2}{ 1:}
$9215; Rafe 33 'Sf? ?:";§7'5".v'"€:3:f'7' €j%:;VV;3§!"i{° aim Quie 3{2){§}
aééé §a:°§.:':3r; f£>?'z'} ::f2f'%f;:é §<.':ri£?" afiai an the <::rz"f}5r
§a'Tr'§;i'f" " -- __
W14...
12, xhje aw of the cengideréé véew that
Triburzai exceedefi its juréséisiian in fiweéiirgg s_;§;§ra~--.§Ej:i§ ' .f
aspect with regayd ta the va§§éEt\; and 53jiJ§§§{T?¥.7:{'§_A4$'F'1Vv 3
regard to the Coafiict as fiéfifliifiifiéd : h!§'i?'é.}fi' _'&-§O'£€3% j___ii'
T?'E€EE"€3§G£'€', we are G? the aensiéewgd v%Te?'=.a;"'¥shat 'tf?2--'éé .:e n£Eré:':
matter having since fieers mixed an'%:i~.fi{>~;1are&"xtryiiié eariéer
judgments 9? this; Csurt a;=34_"':"nen.'f§i€:::?etE:.._E:.é§r*{+§%n ab<'> €.ré , the
T%"§bU{'ia§ ciemsmtted Van e:*;j_Q_r ' vii} imgugned
€}€'deE2
:3: _.T§<':.é'?s={j.v§§;*;. is 3{Z}{§:}5reaé§ as feiiaws:
"3 ';>:"X§'<}<I,>€' V'
(2) >'<3'%'X'?~'X
{C} xxéagxv,
5' » grov:'¢:f»s§d' mai" 3:25;'? a'¥s;c0u:?i' is afiawea' ix?
é-ééafigiarsae w;°ih"'----ffie reggsias" wacfiise G2' éhé
' V.VVCi2§!'€§V'Qf"..§:§'vff'? aszcardamte wétf? we farms $5
._;:;%%_?g;,e' ':;'c%%;~é:a.;:3§:~'lér agreemeni Srsierefi irsm £5: §
§--g;_r€§;:;:'3;§¢j'.~::s5§ fsrsfi 33:6 §:a>< :'r2z:a:':;:°e 9: gs'?! af
5338 ;"§:;:uea' 5:; ragpecér 9? saw miss 5-"efiafing 50
5?"
273% A
MES"
such digmamt shaws fhai ammsnf aiiawed as
dis (:0 an if; and
prsvidee' further that the agcogmfs: :?;{i§é;*:»%z°'A '
that the gfiarchager has paid anfy
€1Prig!f?c.?:'f}' charged legs fifgaounzj: "' A
14. Therefere, the tax Viz';-{dice i§.éue;:£' :.'fT€ §%)b4éCV'£VZ Er?
saies magi Shaw and désqégse ef $8§S::.:@u§é§t that
is being Qfferafi. It is no smith
Qigccraznt has That the
éigceum; Qffeif-:«25t£ " é.$ mégérig 9?' the tax
§E";\2'(i}§C€. -------- _
13, ifigf} "fajCiSV,_é22;év.aV_é'::a.__"5§""§;fie3 view; that in tarms of
flee gmagégs :0 §€7:;f;e=§'A;§'(2)(§f§; Lmtfié arm Lm§€3S the fiigsaamts
I- a§'é"$%w:js:.;:3*: S-r'é'A£:h'%e."%éf€a>< EEfiE§§'%'é{:€§ the asgesgee E3 mi: entizied to
a:éV§z'..r:¥:E_i-845;' ..§:2»._ t%2e:éj'T:':f;:%;iar1i 5:339; the same ES abgezét, Hence;
" "*5: is m%s~:§_;e;1:_.%§"s;§%?:'.»':Ahe 'VEEW Q? ma Trébamaé i"€QL3iE"é$ :5 ate get
'* -Ti,"V&$é{é»eA as %§a%,;f:§'g €{}§"%§E"3E'3f ':9? me gmvésa is Rafa 3{2){£},
gsww,
mm}-697499
2%; we Trébamai halt? mat the deaiers ¥1av§"'a. '§<«é..g;'rnj
ta rexsige the gam grim $5 gawg in aCCO:"T;33r};;e'-§§;a;«§t§é~--~. *
caniracftg :2? saiefi Ever: thezsgh t§:e...dea§e_f$"'§%é$'sg§L» §'27aaé_'g
right :0 revige ting siaie ;:sr%<::e <3? thégr rgézraiisé Eris '1a:<:'€:cy:9%.§»v§i3f'*;z;<:YévT.:
with cantract Qt' athemise, m :f§;-*:,rjfj5 Féuié
3{2}(c), the gamé uveuéfi havaAV_{é>:V':A'b:e "at:,._*f;%g @_Vf?t%rne of
raigérig the tax invsice; ;;>%i"~V3;':_.;¥$V%<3§_Vu€t game? be
afferezi after a saé:§_.has,£ai< e:'?fi': §iaA<;':9=_ "3 V(:i:§"iév¢{>iur:t is offered
at {M time 'Q1? if;:.§%é:§"'§p1Vi'ace, the f;§LéESE§O%"§
0? afferégjg '2:%. "'a;"§'V:e:a;_0Vz.:n_%;"'Vi§§e'rg§ft$§ deeg mt arise fer
C:*:=n$§§&}f,_a'i%€_3:**,-. V V
V12, T§":-3 ;:33$é$§:3é""'has seiieé wag': a particuéar
""*«..gc%2e§::}E'e:,,§§nv§.§age§'§'32'"ét, "fire scheme wouié read that if
:'a':.;afr:.%:s}9g'%.é':§f"'f;&§evi:;Eesé§ bearing Mafia §'4§,%<§TS~2:8E.?
aré ,p ':}r£'%'§_a§§':eé'§£;é fiéggezsnt 9%' Rsfififi Es affeyeég if E E0 1:'
".;j:L:mber§ ::? taéevésécrcs are mgcfxagad, fiégaeurni of R§:.§S€3
"«E$.;Q§f"e:"&§, E? :2 am abzwe mgmimrg $5 wéezzéaégng are
;
3' ',......._v-.
'
E V
2
,
ml?"
purchaged, a free E<STSwZ2Q2G TV fig gix/an. The é0::u{:"ser.gf§'--«.p[
reiém agar': by me 3§5essee :9 Strengthen their
the cantraryf supygcrts the case cf the rax;e':}§:§ ...::.
documents on regard £0 net digdcaa
Subgequant to the periad of %9m_zai::é}- '*§heraf0'_:"é:,*
ccsztantém 0? the iearned Coungei "f»«::;:E=t?°:@ aSs;§=:':s§é.e mi}:
accaptabfie ané Eiabée ta ba :§:"é~:;Efiec:ts=,é§',"_'A .
18. Under tf: e:§__e <:ir{:L:'n.1§%'f§a§:':«;:<3:»s;_ sf the
admitted fact ta §»_<:' Contain the
désmunt a§}:?¥...Ev'{$'~~§,f%ii3§!'§f?f§§'i%t:?»ET}jT; are gougmt in be
treated a§:..fi%s5§»s:>AVa;2'z'é*2:«f'§'é €i%}'a"§»§fé?é"'---r&§:éf E5 w%°i0§i2g unjustified.
The Tribumaé 'fe_§i"%§f1 'g.r;;{iss; Jérz ézsiééng is the csmrary,
_.7§."fiEf"€Ef{?«?i§:;€;V we ar7e'.._;<3:f ';%*z%2 mrsgéderad 'xii€*W ihat fear the
'a_f0»r"e:$a§a% :fé2:§;$a:;f2'$; the aréar gf ihfi Trémmai reguégeg $9 fig
get. a§5';'§,sa~; V
F45;-r téée a§1:3%'e=§$§é réagarxa, 124% $533 iha fgééowigsg:
..., DHDGC
ORDER
7&9 wafer éaieé 2£».34.2§8§ [gagged in STA §'~.19sK§85 to 9§1;'2§G8 éy the Karnataka Appeifiate Tz*ibu.;i"c3--§; Sangaiere am Se': wide. Cenwqueniiyf the asrée.§.__f:;sf éi:§5ej. *V. Assegséng Autharity dated 26.02.2882? stazzés re3i:"«:':@'ed}; .:
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