Karnataka High Court
M/S. Godfrey Phillips India Ltd vs State Of Karnataka on 20 November, 2012
Author: H.G.Ramesh
Bench: H. G. Ramesh
1
W.P.NO.13258/2010
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.13258 OF 2010 (T-KST)
BETWEEN:
M/S. GODFREY PHILLIPS INDIA LTD
AN EXISTING COMPANY WITHIN THE MEANING OF
COMPANIES ACT, 1956 AND HAVING ITS
REGISTERED OFFICE AT UNIT
NO. 304, "VANGUARD RISE" NO.1, 163
5TH CROSS, KONENA AGARAHARA
BANGALORE-560 017
REP. BY ITS VICE PRESIDENT LEGAL
MR. SURESH M.S.JAGIRDAR ...PETITIONER
(BY SRI K.N.SURESH, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY PRINCIPAL SECRETARY
TO GOVERNMENT, FINANCE DEPARTMENT
VIDHANA SODHA
BANGALORE-560 001
2. THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA, I
GANDHINAGAR,
BANGALORE-560 009
3. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES, LVO-45
BDA COMPLEX, INDIRANAGAR
BANGALORE-560038 ...RESPONDENTS
(BY SRI K.M.SHIVAYOGISWAMY, AGA.)
2
W.P.NO.13258/2010
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
DECLARE THAT SUBSECTION (5) OF SECTION 4 OF THE
KARNATAKA VALUE ADDED TAX ACT, 2003, AS INSERTED
WITH EFFECT FROM IST APRIL 2010 VIDE SECTION 2 (IV) OF
KARNATAKA VALUE ADDED TAX (AMENDMENT) ACT, 2010
(KARNATAKA ACT NO. 4 OF 2010) - ANNEXURE A AS
UNCONSTITUTIONAL AND ULTRA VIRES ARTICLE 245 AND 246
READ WITH ARTICLE 366 (29-A) AND ENTRY 54 OF LIST II OF
THE VII SCHEDULE TO THE CONSTITUTION OF INDIA IN SO
FOR AS PETITIONER IS 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.