Karnataka High Court
M/S Fortuna Projects vs Deputy Commissioner Of on 18 December, 2023
Author: P.S. Dinesh Kumar
Bench: P.S. Dinesh Kumar
-1-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF DECEMBER 2023
PRESENT
THE HON'BLE MR. JUSTICE P.S. DINESH KUMAR
AND
THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT APPEAL NO.2605 OF 2009
C/W
WRIT APPEAL NO.2695 OF 2009
WRIT APPEAL NO.3190 OF 2009
WRIT APPEAL NO.5184 OF 2009
WRIT APPEAL NO.333 OF 2010
WRIT APPEAL NO.543 OF 2010
WRIT APPEAL NO.558 OF 2010
WRIT APPEAL NO.1756 OF 2010
WRIT APPEAL NO.31268 OF 2013
WRIT PETITION NO.12323 of 2009 (T-RES)
IN W.A. NO.2605 OF 2009
BETWEEN:
M/S. REDDY VEERANNA
CONSTRUCTIONS PVT. LTD
CLASSIC COURT, II FLOOR
9/1, RICHMOND ROAD
BANGALORE-560 025
(BY ITS DIRECTOR
A. VENKATARAMANA
AGED 49 YEARS) ...APPELLANT
(BY SHRI. T.N. KESHAVAMURTHY, ADVOCATE)
AND:
1. LOCAL VAT OFFICER-20
VISWESWARAYYA TOWER
-2-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
III FLOOR
BANGALORE-560 001
2. THE COMMISSIONER OF
COMMERCIAL TAXES
GANDHINAGAR
BANGALORE-560 009
3. THE STATE OF KARNATAKA
REPRESENTED BY IT'S
PRINCIPAL SECRETARY TO GOVT.
FINANCE DEPT.
VIDHANA SOUDA
BANGALORE -560 001 ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION No.7322/2008 DATED 13.04.2009.
IN W.A. NO.2695 OF 2009
BETWEEN:
M/S. FORTUNA PROJECTS
212, 4TH FLOOR, BELLARY ROAD
SADASHIVANAGAR
BANGALORE-560 080
(BY ITS PARTNER
S.V. NARESH KUMAR
AGED 40 YEARS) ...APPELLANT
(BY SHRI. T.N. KESHAVAMURTHY, ADVOCATE)
AND:
1. DEPUTY COMMISSIONER OF
COMMERCIAL TAXES
AUDIT-15, DVO 1
BANGALORE
2. THE COMMISSIONER OF
COMMERCIAL TAXES
GANDHINAGAR
BANGALORE-560 009
-3-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
3. THE STATE OF KARNATAKA
REPRESENTED BY IT'S
PRINCIPAL SECRETARY TO GOVT.
FINANCE DEPT.
VIDHANA SOUDA
BANGALORE -560 001 ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION No.4702-4719/2009 DATED 30.06.2009.
IN W.A. NO.3190 OF 2009
BETWEEN:
M/S. MYSORE CONSTRUCTION CO.,
(PROP. MYCON CONSTRUCTION LTD)
INDUSTRY HOUSE, 45
RACE COURSE ROAD
BANGALORE-560 001
REPRESENTED BY ITS DIRECTOR
MR. ARUN K. MALPANI
S/O LATE SHRI. P.C. MALPANI
AGED ABOUT 59 YEARS ....APPELLANT
(BY SHRI. M. THIRUMALESH AND
SHRI. G. RABINATHAN, ADVOCATES)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETAY
TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BANGALORE-560 001
2. COMMISSIONER OF COMMERCIAL
TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA I
-4-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
GANDHINAGAR
BANGALORE-560 009
3. ASST. COMMISSIONER OF
COMMERCIAL TAXES
(CV)-3, ENF. (INTELLIGENCE)
VANIJYA THERIGE KARYALAYA II
80 FT ROAD, KORAMANGALA
BANGALORE-560 047
4. ASST. COMMISSIONER OF
COMMERCIAL TAXES
(INTELLIGENCE) XIII
INTELLIGENCE WING, 80FT ROAD
KORAMANGALA
BANGALORE-560 047 ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION NO.9757/2007 DATED 13.04.2009.
IN W.A. NO.5184 OF 2009
BETWEEN:
1. STATE OF KARNATAKA
THE PRINCIPAL
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1.
2. THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA-I
GANDHINAGAR
BANGALORE-9
3. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (CV)-3
ENF (INTELLIGENCE)
VANIJYA THERIGE KARYALAYA II
-5-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
80 FT ROAD, KORAMANGALA
BANGALORE-560 047
4. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
(INTELLIGENCE) XIII
INTELLIGENCE WING, SOUTH ZONE
80 FEET ROAD, KORAMANGALA
BANGALORE-560 047 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S.MYSORE CONSTRUCTION CO.
(PROP MYCON CONSTRUCTION LTD)
M 45, RACE COURSE ROAD
BANGALORE-1
REP BY ITS DIRECTOR
Mr. ARUN K. MALPANI AGED 59 YRS
S/O. LATE P.C. MALPANI ...RESPONDENT
(BY SHRI. G. RABINATHAN, ADVOCATE)
IN W.A. NOS.1817-1818/2010
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
(ENFORCEMENT-11)
VANIJYA THERIGE KARYALAYA II
SOUTH ZONE, 80 FT. ROAD
KORAMANGALA
BANGALORE-560 047
2. THE COMMISSIONER OF COMMERCIAL
TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA-I
GANDHINAGAR
BANGALORE-9
3. THE SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
-6-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S VARALAKSHMI BUILDERS
NO.652, 11TH MAIN HAL
2ND STAGE
BANGALORE-38
REP BY SRI. K. SUDHAKAR REDDY
AGED ABOUT 48 YEARS
HINDU, PARTNER ...RESPONDENT
(BY SHRI. A. SATYANARAYANA, ADVOCATE)
IN W.A. NO.1819/2010
BETWEEN:
1. THE SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1.
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LAKSHMI COMPLEX, SHESHADRIPURAM
BANGALORE-560 020. ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S LAKSHMI VENKATESHWARA
CONSTRUCTIONS
NO.192, 6TH MAIN
2ND BLOCK, R.T. NAGAR
BANGALORE-32
REP BY PARTNER
SRI. V.R. LOKESH
AGED ABOUT 40 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
-7-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO.1820/2011
BETWEEN:
1. THE ASST COMMISSIONER
OF COMMERCIAL TAXES
LVO 070, VTK, GANDHINAGAR
BANGALORE-560 009
2. THE JOINT COMMISSIONER
OF COMMERCIAL TAXES (INT.)
SZ, VTK2, 80 FEET ROAD
KORAMANGALA
BANGALORE-560 047
3. THE SECRETARY TO GOVERNMENT
FINANCE SECRETARY
GOVT. OF KARNATKA
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. SRINIVASA DEVELOPERS
NO.372/90, M.C. LAYOUT
18TH CROSS, VIJYANAGAR
BANGALORE-560 040
REP BY SHRI. J. JAYAKUMAR
PARTNER
AGED ABOUT 31 YRS ...RESPONDENT
(BY SHRI. A. SATYANARAYANA, ADVOCATE)
IN W.A. NO.1821/2010
BETWEEN:
1. THE STATE OF KARNATAKA
REP BY ITS FINANCE SECRETARY
VIDHANA SOUDHA
BANGALORE-1
-8-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
2. THE ASST COMMISSIONER OF
COMMERCIAL TAXES (LVO 150)
LAKSHMI COMPLEX
SHESHADRIPURAM
BANGALORE-560 020 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S BEHL CONSTRUCTION CO
NO.7/1, LANCER ROAD
MATADAHALLI, R.T. NAGAR POST
BANGALORE-560 032
REP BY PARTNER
MR. SANJAY BEHI
AGED ABOUT 41 YRS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO.1822/2010
BETWEEN:
1. THE STATE OF KARNATAKA,
REP. BY ITS FINANCE SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES, (LVO 130)
ABAHAYA COMPLEX, SHESHADRIPURAM
BANGALORE-560 020 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. SURESH PAINTERS
1280/A, 7TH MAIN, 3RD CROSS
PRAKASH NAGAR, RAJAJINAGAR 2ND STAGE
BANGALORE-21
REP BY PROPRIETOR
-9-
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
C. SURESH
AGED ABOUT 55 YRS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO.1823/2010
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS FINANCE SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASST COMMISSIONER OF
COMMERCIAL TAXES (INT.) 1
NORTH ZONE
BELGAUM-560 009 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
NARAYAN S CHOUGALE
AGED ABOUT 49 YEARS
ENGINEERS AND CLASS I
CONTRACTORS, MANNUR
BELGAUM TALUK-591 128 ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 1824/2010
BETWEEN:
1. THE ASST COMMISSIONER OF
COMMERCIAL TAXES
LVO 190
MYSORE
2. THE COMMISSIONER OF COMMERCIAL
TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA
- 10 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
REP. BY ITS FINANCE/SECRETARY
DEPT. OF FINANCE SECRETARY
VIDHANA SOUDHA
BANGALORE-1. ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
GOVINDE GOWDA
S/O.LATE SRI. PUTTUSWAMY
AGED ABOUT 77 YEARS
CONTRACTOR
R/AT.NO.55, 8TH MAIN
3RD CROSS, JAYALAKSHMIPURAM
MYSORE-570 012 ...RESPONDENT
(BY SMT. H. VANI, ADVOCATE)
IN W.A. NO. 1825/2010
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS FINANCE/SECRETARY
FINANCE DEPARTMENT, SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMERCIAL TAX OFFICER (VAT)
SUB-AUDIT I VANIJYA GOAN
SHESHADRI HOUSE, DEWANS ROAD
MYSORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M.R. ASHOK NANDA
S/O. M.K. RAMALINGA GOUDA
OCC: PWD CONTRACTOR
AGED ABOUT 43 YEARS
R/O. NO.2075, IST CROSS
- 11 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
SUBHASH NAGAR
MANDYA-571 401 ...RESPONDENT
(BY SHRI. M.G. KUMAR, LAW FIRM)
IN W.A. NOS.1826-1827/2010
BETWEEN:
THE STATE OF KARNATAKA
REP BY ITS SECRETARY
DEPT OF LAW AND PARLIAMENTARY AFFAIRS
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANT
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. JAIN HEIGHTS & STRUCTURES PVT. LTD
NO.176/42, 2ND FLOOR
DINAKARAN COMPLEX, 22ND CROSS
JAYANAGAR 3RD BLOCK
BANGALORE-11
REP BY KISHORE KUMAR
MANAGING DIRECTOR
2. BBIPL INFRASTRUCTURE (INDIA) PVT LTD
NO.2/2, 2ND FLOOR, C.B. ROYALE
DR RAJKUMAR ROAD
RAJAJINAGAR 3RD BLOCK
BANGALORE-10
REP. BY CHITTI BABU
MANAGING DIRECTOR ...RESPONDENTS
(BY SHRI. B.G. CHIDANAND URS, ADVOCATE)
IN W.A. NOS.1828-1831/2010
BETWEEN:
1. THE LOCAL VAT OFFICER
LVO - 440, BIJAPUR
2. THE ASST COMMISSIONER
OF COMMERCIAL TAXES
- 12 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
LVO - 380
BELGAUM
3. THE DEPUTY COMMISSIONER OF
OF COMMERCIAL TAXES
(TRANSITIONAL), BIJAPUR
4. THE ASST COMMISSIONER OF
COMMERCIAL TAXES
4TH CIRCLE
BIJAPUR
5. THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
6. THE STATE OF KARNATAKA
DEPT OF FINANCE
REP BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-560 001 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. RAVIGOWDA V PATIL
S/O.VITTAL PATIL
AGED ABOUT 45 YEARS
CONTRACTOR
R/O.DHULKHED, INDI TALUK
BIJAPUR DISTRICT
2. M/S. PATIL & COMPANY
WORKS CONTRACTOR
KESTI BUILDING, DALAL STREET
NIPPANI POST
BELGAUM DISTRICT
REP BY ITS PARTNER
SHRI. B.T. YELURE
AGED ABOUT 46 YEARS
- 13 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
3. S.S. ALUR
AGED ABOUT 51 YEARS
ENGINEERING & CLASS I CONTRACTOR
SANGAMESHWAR
NO.26, 27, IST MAIN
II CROSS, K.K. COLONY, JALANAGAR
BIJAPUR
4. S.C. MAHADEVAPPA
AGED ABOUT 53 YEARS
CIVIL CONTRACTOR
PWD & IRRIGATION
BHAGYAVANTI COMPLEX
VIVEKANAND CIRCLE
GOLAGERI ROAD
SINDAGI - 586 128
BIJAPUR DISTRICT ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE FOR R2 TO R4)
R-1 SERVED
IN W.A. NO.1832/2010
BETWEEN:
1. THE COMMERCIAL TAX OFFICER
VSC, SHESHADRI HOUSE
DIWANS ROAD
MYSORE
2. THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
REP BY ITS PRINCIPAL SECRETARY
TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 14 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
MUSTAFA ABRAR SHARIFF
S/O NAJEEBULLA SHARIFF
PROPREITOR STAR MINING &
CRUSHING INDUSTRIES
NO.11, VIVEKANANDA ROAD
YADAVAGIRI
MYSORE-570 020 ...RESPONDENT
(BY SHRI. T.N. KESHAVAMURTHY, ADOVATE)
IN W.A. NOS.1833-1835/2010
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LVO-350
GADAG
2. THE COMMISSIONER OF COMMERCIAL
TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
DEPARTMENT OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. VIRUPAXAPPA
S/O.TIMMAPPA METI
AGED ABOUT 55 YEARS
HALAJJAN MATAD ONI
AT POST DAMBAL
MUNDARGAGI TALUK
GADAG DISTRICT
- 15 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
2. MAHADEVAPPA
S/O.DODANINGAPPA BATTUR
AGED ABPIT 57 YEARS
R/O NEAR KALAMMA TEMPLE
AT POST MULGUND
GADAG DISTRICT
3. BASAVANEPPA
S/O HANAMAPPA MULIMANI
AGED ABOUT 63 YEARS
AT POST KADADI
GADAG DISTRICT ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE FOR R1 TO R3)
IN W.A. NOS.1836-1850/2010
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LVO - 350
GADAG
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LOCAL VAT OFFICER-510
KOPPAL
3. THE COMMISSIONER OF COMMERCIAL
TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
4. THE STATE OF KARNATAKA
DEPARTMENT OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 16 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
1. KASHINATH NAGAPPA KANKALE
AGED ABOUT 39 YEARS
CONTRACTOR
SARVODAYA COLONY
HUBLI ROAD
GADAG
2. HANAMANTAGADA
SHANKARGOUDA HEBBALLI
AGED ABOUT 37 YEARS
AT POST HUNASHIKATTI
NARAGUND TALUK
GADAG DISTRICT
3. SHIVALINGAYYA NINGAYYA NURAGODMATH
AGED ABOUT 49 YEARS
CLASS I CONTRACTOR
AT POST KUMARAKOPPA
NAVALGUND TALUK
DHARWAD DISTRICT
4. KALAKAPPA SHIVARUDRAPPA MUDIGOUDAR
AGED ABOUT 44 YEARS
CONTRACTOR
GRAMADEVI ONI
AT POST NAVALGUND
DHARWAD DISTRICT
5. ANAND DEVAPPA UMACHAGI
AGED ABOUT 35 YEARS
CONTRACTOR
BHRAMIN STREET
AT POST MUNDARGI
GADAG DISTRICT
6. IMTIAYAZ AHAMED ABDUL RAZAK MANAGOOLI
AGED ABOUT 34 YEARS
CONTRACTOR
SHREE NAGAR COLONYAT POST RONGADAG DIST
7. MOHAMMED IQBAL MEHAOOBSAB MULLA
AGED ABOUT 44 YEARS
CONTRACTOR
TIGADIKERI ONI
- 17 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AT POST MULGUND
GADAG DISTRICT
8. SIDDHARAMAGOUDA KALAKANGOUDA MALIPATIL
AGED ABOUT 43 YEARS
GOUDAR STREET, YELBURGA
KOPPAL DISTRICT
9. SHARANABASAPPA SANGAPPA DAMBAL
AGED ABOUT 49 YEARS
CONTRACTOR
NEAR KEB OFFICE
SHIVAPETH, AT POST RON
GADAG DISTRICT
10. JAGANATH HANAMARADDI KONARADDI
AGED ABOUT 39 YEARS
CONTRACTOR
AT POST CHILAKWAD
NAVALGUND TALUK
DHARWAD DISTRICT
11. VIRUPAXAPPA SHIVAPPA SALOTAGI
AGED ABOUT 41 YEARS
CIVIL CONTRACTOR
AT POST HALAKUSGAL
NAVALGUND TALUK
DHARWAD DISTRICT
12. THIMMARADDI HANAMARADDI KARALWAD
CIVIL CONTRACTOR
AT POST CHILAKWAD
NAVALGUND TALUK
DHARWAD DISTRICT
13. SATYANARAYANA @
SATISH HANAMANTAPPA SANDIMANI
AGED ABOUT 41 YEARS
CONTRACTOR, SAIDAPLUR ONI
NAVALGUND TALUK
DHARWAD DISTRICT
14. BASAVARAJ MUDAKAPPA NARAGUND
AGED ABOUT 49 YEARS
CIVIL CONTRACTOR
AT POST IBRAHIMPUR
- 18 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
NAVALGUND TALUK
DHARWAD DISTRICT
15. RANGAPPA HEMARADI BHANDI
AGED ABOUT 40 YEARS
CIVIL CONTRACTOR
AT POST SAMBAPUR
GADAG TALUK AND DISTRICT ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE FOR R1 TO R15)
IN W.A. NOS.1851-1865/2010
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAX OFFICER
LVO-350
GADAG
2. THE ASST COMMISSIONER OF
COMMERCIAL TAXES, LVO 510
KOPPAL
3. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES, LOCAL VAT OFFICER-320
HUBLI
4. THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
5. THE STATE OF KARNATAKA
DEPARTMENT OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 19 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
1. HANUMANT NAGAPPA KANKALE
AGED ABOUT 49 YEARS
CONTRACTOR
SARVODAYA COLONY
HUBLI ROAD
GADAG
2. SURESH ISHWARAPPA KOTAGI
AGED ABOUT 41 YEARS
CONTRACTOR
SIVAPETH MAIN ROAD, RON
GADAG DISTRICT
3. MARUTI HANAMANTAPPA BHANDIWADDAR
AGED ABOUT 30 YEARS
CONTRACTOR
ITAGI POST, RON TALUK
GADAG DISTRICT
4. MAHANTAYYA PRABHAYYA KALAMATH
AGED ABOUT 29 YEARS
CONTRACTOR
TIGADIKERI ONI
MULGUND POST
GADAG DISTRICT
5. SURESH MALLAPPA VAKKLAD
AGED ABOUT 35 YEARS
CONTRACTOR
VOVEKANANDA BADAVANE
HATALAGERI ROAD
GADAG
6. VEERAPPA BASAPPA BISANALLI
AGED ABOUT 54 YEARS
CONTRACTOR
CHIKKENAKOPPA POST
YALBURGA TALUK
KOPPAL DISTRICT
7. BASANAGOUDA SHEKARGOUDA BHARAMAGOUDAR
AGED ABOUT 54 YEARS
TUPPADAKURAHATTI POST
- 20 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
NAVALGUND TALUK
DHARWAD DISTRICT
8. VIJAYAKUMAR BASAVARAJ BELERI
AGED ABOUT 27 YEARS
YAVAGAL POST, RON TALUK
GADAG DISTRICT
9. DEVAPPA DURAGAPPA MARANAL
AGED ABOUT 38 YEARS
KOTI ONI, MUNDARAGI
GADAG DISTRICT
10. HANAMANTAPPA NAGAPPA CHABBI
AGED ABOUT 44 YEARS
CONTRACTOR
WARD NO.4, BEERESHWAR ROAD
SHIRAHATTI
GADAG DISTRICT
11. SHARANAPPA YALLAPPA PAPANUR
AGED ABOUT 41 YEARS
CONTRACTOR
SHRUTI SANGAM BUILDING
PLOT NO.192/14, SHIVANANDNAGAR
GADAG DISTRICT
12. VEERANAGOUDAR SHIVANAGOUDA
HONNEPPAGOUDAR
AGED ABOUT 49 YEARS
PWD CONTRACTOR, MANDALGERI POST
YELABURGA TALUK
KOPPAL DISTRICT
13. CHANABASAPPA SHIVAPPA YELIBALLI
AGED ABOUT 57 YEARS
PWD CONTRACTOR
POST SHIROL, NARAGUND TALUK
GADAG DISTRICT
14. RAMESH DEVARADDI RANGAPPANAVAR
AGED ABOUT 43 YEARS
CONTRACTOR
AT POST BINKADAKATTI
GADAG TALUK AND DISTRICT
- 21 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
15. CHANDRASHEKAR GURAPPA BIRADAR
AGED ABOUT 46 YEARS
CIVIL CONTRACTOR
K.C. RANI ROAD, BAGAMAR BUILDING
GADAG DISTRICT ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE FOR R1 TO R15)
IN W.A. NO. 1866/2010
BETWEEN:
1. THE STATE OF KARNATAKA
DEPARTMENT OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1
2. THE COMMERCIAL TAX OFFICER
(ENFORCEMENT)-16
SOUTH ZONE
BANGALORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
S.G. CONSTRUCTION PROJECTS
NO.1035, I MAIN, 4TH BLOCK
RAJAJINAGAR
BANGALORE-10
REP BY PARTNER: MR. S GURURAJ ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NOS.1867-1869/2010
BETWEEN:
THE STATE OF KARNATAKA
REP BY ITS FINANCE SECRETARY
- 22 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANT
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. M/S. CONSTRUCTION CONSULTANTS
NO.12, 2ND FLOOR, 3RD CROSS
SLV COMPLEX, 80 FT ROAD
KORAMANGALA
BANGALORE-95
REP. BY T. SRINIVAS MURTHY
PARTNER
2. M/S S.N. BUILDERS AND DEVELOPERS
NO.52/A, RAJ COMPLEX
3RD FLOOR, 7 B MAIN
4TH BLOCK, JAYANAGAR
BANGALORE-11
REP BY SHAH SANJAY JAIN
MANAGING PARTNER
3. M/S SAHARA CONSTRUCTION SANJEEVINI
10TH MAIN ROAD, RPC LAYOUT
VIJAYNAGAR
BANGALORE-40
REP. BY M. LOGANATHAN
PROPRIETOR ...RESPONDENTS
(BY SHRI. B.G. CHIDANAND URS, ADVOCATE AND
SHRI. B.S. PRASAD, ADVOCATE FOR R1 TO R3)
IN W.A. NOS.1870-1877/2010
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LVO 350, GADAG
2. THECOMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR, I MAIN
BANGALORE-9
- 23 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
3. THE STATE OF KARNATAKA
DEPT. OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. SUNIL BASAPPA MUGALI
AGED ABOUT 27 YEARS
CONTRACTOR, 4TH GALLI
DANDAPUR AT NARAGUND
TALUK NARAGUND
GADAG DISTRICT
2. ASHOK HANMANTH RAO KULKARNI
AGED ABOUT 47 YEARS
CONTRACTOR
MALLAPUR POST, RON TALUK
GADAG DISTRICT
3. SHEKARAGOUDA BASANAGOUDA BHARAMAGOUDAR
AGED ABOUT 47 YEARS
CONTRACTOR
NAGRALLI POST, NAVALGUND TALUK
DHARWAD DISTRICT
4. SATISH GURUNATH PATIL KULKARNI
AGED ABOUT 32 YEARS
CONTRACTOR
VENKATESH NILAYA
NEAR ANJANEYA DEVASTANA
HUDCO, GADAG DISTRICT
5. SHIVANAND VEERABASAPPA JANNUR
AGED ABOUT 38 YEARS
CONTRACTOR
NAGANUR POST, NAVALGUND TALUK
DHARWAD DISTRICT
6. HEMARADDI HANAMARADDI KONARADDI
AGED ABOUT 46 YEARS
CONTRACTOR
NAGANUR POST
- 24 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
NAVALGUND TALUK
DHARWAD DISTRICT
7. BASAVARAJ V BINGI
AGED ABOUT 43 YEARS
CONTRACTOR , BENAKOPPA POST
GADAG DISTRICT
8. ANDAPPA SANGAPPA BINGI
AGED ABOUT 39 YEARS
CONTRACTOR
BENAKOPPA POST
GADAG TALUK AND DISTRICT ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE FOR R1 TO R8)
IN W.A. NOS.1878-1880/2010
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LVO 350, BIJAPUR
COMMERCIAL TAX BUILDING
AFZALPUR TAKKE, BIJAPUR
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LVO 440, BIJAPUR
COMMERCIAL TAX BUILDING
AFZALPUR TAKKE
BIJAPUR
3. THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR, I MAIN
BANGALORE-9
4. THE STATE OF KARNATAKA
DEPT. OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 25 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
1. ANNAPPA MAHARUDRAPPA GUDDODAGI
AGED ABOUT 45 YEARS
H NO.714, WARD NO.5
SHIKHARKHANA CROSS
STATION ROAD
BIJAPUR
2. BHIMSHI SIDDAPPA BIRADAR
AGED ABOUT 54 YEARS
VIDYA NAGAR NEAR DR. WALI HOUSE
OPP: BLDE HOSPITAL
BIJAPUR
3. SADASHIV CHANNAPPA CHIKKAREDDI
AGED ABOUT 45 YEARS
PLOT NO.34, DARGA ROAD
SHAKTI NAGAR
BIJAPUR
4. ARUNKUMAR BASAVANTAPPA NARASAREDDI
AGED ABOUT 47 YEARS
H NO.156, GURU KRUPA
RAJENDRA NAGAR, SOLAPUR ROAD
BIJAPUR
5. BASAVARAJ GIRIMALLAPPA HACHADAD
AGED ABOUT 35 YEARS
H NO.504, SANGOLI RAYANA COLONY
BAGALKOT ROAD
BIJAPUR ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE FOR R1 TO R8)
IN W.A. NO.4640/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY FINANCE SECRETARY
DEPT. OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
- 26 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, (INT)-III
COMMERCIAL TAX COMPLEX
NAVANAGAR, HUBLI ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S P.R. NAYAK ASSOCIATES
NO.34, BRIDAVAN LAYOUT
VIDYANAGAR
HUBLI
(REP BY ITS PARTNER
SRI. PRAKASH R. NAYAK) ...RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
IN W.A. NO. 4641/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETARY
TO GOVERNMENT
FINANCE DEPARTMENT
GOVT. OF KARNATAKA
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMISSIONER OF
COMMERCIAL TAXES, KARNATAKA
VANIJYA TERIGE KARYALAYA-I
GANDHINAGAR
BANGALORE
3. THE DEPUTY COMMISSIONER
OF COMMERCIAL TAXES
AUDIT I, DVO
BELGAUM ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 27 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
IMAM MEERASAHEB MUDALGI
AGED ABOUT 52 YEARS
S/O.MEERSAHEB MUDALGI
CONTRACTOR
NO.297, SUBHAS MARKET
HINDAWADI, BELGAUM ...RESPONDENT
(BY SHRI. ARAVIND KAMATH, ADVOCATE)
IN W.A. NO. 4642/2011
BETWEEN:
1. THE COMMERCIAL TAX OFFICER
AUDIT-1 DVO
BELGAUM
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA-I
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
DEPT OF FINANCE
REP BY ITS
PRL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
B N NAGANAGOUDAR
AGED ABOUT 45 YEARS
CLASS I CONTRACTOR
R/AT GANDHI NAGAR
BILAGI POST, BAGALKOT DIST
BAGALKOT-587 116 ...RESPONDENT
(BY SMT. H. VANI, ADVOCATE)
- 28 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NOS.4643-4649/2011
BETWEEN:
1. THE ASST COMMISSIONER OF
COMMERCIAL TAXES (AUDIT)-3
SESHADRI HOUSE, DIWAN'S ROAD
MYSORE.
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA-I
GANDHINAGAR
BANGALORE-9
3. THE STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETARY
TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
MAHALINGAM
S/O BORAIAH
AGED ABOUT 62 YEARS
CIVIL WORKS CONTRACTOR
NO.1161, I CROSS, I MAIN
II STAGE, SRIRAMAPURA
MYSORE-14 ...RESPONDENT
(BY SHRI. T.N. KESHAVA MURTHY, ADVOCATE)
IN W.A. NO.4650/2011
BETWEEN:
1. THE ASST COMMISSIONER OF
COMMERCIAL TAXES
LVO-120, MM TRUST BUILDING
CHAMRAJPET, BANGALORE-80
- 29 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
2. THE COMMERCIAL TAX OFFICER (INT.)
OOD, SOUTH ZONE,
VANIJYA THERIGE KARYALAYA-2
80 FEET ROAD, KORAMANGALA
BANGALORE-47
3. THE STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETARY TO GOVT
FINANCE SECRETARY
GOVT. OF KARNATAKA
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
N.C. SHAJU
AGED ABOUT 41 YEARS
NO.355, THALAGATTAPURA
KANAKAPURA MAIN ROAD
BANGALORE-67
REP. BY N.C. SHAJU
S/O CHANDI
PROPRIETOR HINDU ...RESPONDENT
(BY SHRI. A. SATYANARAYANA, ADVOCATE)
IN W.A. NO. 4651-4654/2011
BETWEEN:
1. THE LOCAL VAT OFFICER-520
GULBARGA
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA-I
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETARY
TO GOVERNMENT
FINANCE DEPARTMENT
- 30 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. KUPENDRA
AGED ABOUT 46 YEARS
S/O YELLAIAH GUTTEDAR
CLASS-I, PWD CONTRACTOR
R/AT GUBBI COLONY, GULBARGA TOWN
GULBARGA DISTRICT
2. MANSUR AHAMAD PATEL
AGED ABOUT 56 YEARS
S/O HAJI SAHIB PATEL
CLASS-I, PWD CONTRACTOR
R/AT MAIN ROAD, AFZALPUR TALUK
GULBARGA DISTRICT
3. SHIVASHANKAR S. PASODI PATIL
S/O SHARANAPPA
AGED ABOUT 55 YEARS
CLASS-I, PWD CONTRACTOR
R/AT HAVANOOR VILLAGE
AFZALPUR TALUK
GULBARGA DISTRICT
4. SIDDANNA
S/O YESHWANTHARAO PATIL
AGED ABOUT 49 YEARS
CLASS-I, PWD CONTRACTOR
R/AT GODU-TAYEE NAGAR
GULBARGA TOWN
GULBARGA DISTRICT ...RESPONDENTS
(BY SHRI. A. SATYANARAYANA, ADVOCATE)
IN W.A. NO.4655/2011
BETWEEN:
1. THE COMMERCIAL TAX OFFICER
VAT AUDIT-2
MYSORE
- 31 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
2. THE JOINT COMMISSIONER OF
COMMERCIAL TAXES, (ADMIN)
VAT DIVISION, MYSORE DIVISION
MYSORE (REVISIONAL AUTHORITY)
3. THE STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETARY
TO GOVERNMENT
FINANCE SECRETARY
GOVT OF KARNATAKA
VIDHANA SOUDHA
BANGALORE-560 001 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/s. SRINIVASA AND CO.
FLAT NO.534, BLOCK NO.8
KENDRIYA VIHAR, YELAHANKA
BANGALORE-560 064
REP. BY B. SRINIVAS
S/O B. RAMULU
PROPRIETOR, HINDU
AGED ABOUT 61 YEARS ...RESPONDENT
(BY SHRI. A. SATYANARAYANA, ADVOCATE)
IN W.A. NO.4656/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY THE DEPUTY SECRETARY
TO FINANCE DEPARTMENT (CT-1)
VIDHANA SOUDHA
BANGALORE
2. THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES
AUDIT 41
DVO-4, KORAMANGALA
BANGALORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 32 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
M/s. R AND R FABRICATORS
THANISANDRA, ARABIC COLLEGE POST
BANGALORE-45
REPRESENTED BY ITS PARTNER
SHRI. S. RAMACHANDRA
S/O SANNAPPA
AGED ABOUT 66 YEARS ...RESPONDENT
(BY MR. RAGHURAM AND CHYTHANYA, ADVOCATES)
IN W.A. NOS. 4657/2011
BETWEEN:
1. THE ASST COMMISSIONER OF
COMMERCIAL TAXES
LVO 190, SHESHADRI HOUSE
DIWAN'S ROAD
MYSORE
2. THE COMMERCIAL TAX OFFICER
(ENF)IV, MYSORE ZONE
REGENCY BUILDING
MYSORE-570 014
3. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR
BANGALORE-9
4. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL
SECRETARY TO GOVT.
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
H.P. SURESH
S/O H.M. PUTTAPPA
- 33 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
CIVIL CONTRACTOR
NO.15/21, SBM COLONY
SRIRAMAPURA II STAGE
MYSORE-570 023 ...RESPONDENT
(BY SHRI. T.N. KESHAVA MURTHY, ADVOCATE)
IN W.A. NOS. 4658-4659/2011
BETWEEN:
1. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES, LVO 340
HAVERI
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA-I
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY
TO GOVT.
FINANCE DEPARTMENT
AMBEDKAR VEEDHI
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. CHANNABASAYYA KURAGODAYYA BELLERI
AGED ABOUT 46 YEARS
CIVIL CONTRACTOR
7TH CROSS, B BLOCK
BASAVESHWARA NAGAR
HAVERI-581 110
2. M A MOODI
AGED ABOUT 49 YEARS
CIVIL CONTRACTOR
TILAVALLI VILLAGE
- 34 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
HANAGAL TALUK
HAVERI-581 110 ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE)
IN W.A. NOS. 4660-4662/2011
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LVO 340
HAVERI
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
AMBEDKAR VEEDHI
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. M.M. PATIL
AGED ABOUT 49 YEARS
CIVIL CONTRACTOR
A BLOCK II CROSS
3RD MAIN, VIDYANAGAR EAST
HAVERI-581 110
2. BASAVARAJ H. PELANNAVAR
AGED ABOUT 41 YEARS
CLASS I CONTRACTOR, C-BLOCK
HAVERI-581 110
3. CHANNAVEERPAPA R. BOKAKATTI
AGED ABOUT 46 YEARS
- 35 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
CIVIL CONTRACTOR
ASHWINI NAGAR
HAVERI-581 110 ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE)
IN W.A. NOS.4663-4665/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR
BANGALORE-9
3. THE COMMERCIAL TAX OFFICER
(AUDIT-3) NAVANAGAR
HUBLI ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
BALAKRISHNA R. SHINDE
S/O RAMACHANDRA SHINDE
AGED ABOUT 28 YEARS
CIVIL CONTRACTOR
NEAR LAKSHMINARAYANA TEMPLE
SHIVAJINAGAR, HANGAL
HAVERI DIST-581 104 ...RESPONDENT
(BY SHRI. KASHINATH KALMATH, ADVOCATE AND
SHRI. S.G. SHIVARAM, ADVOCATE)
- 36 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO.4666/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS FINANCE SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE LOCAL VAT OFFICER
420, COMMERCIAL TAX BUILDING
BAGALKOT ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
RAVINDRA R. MANE
S/O RAMACHANDRA HEMANTHANAVAR
AGED ABOUT 48 YEARS
CIVIL CONTRACTOR
R/O "LAXMI KUNJ" NEAR RAILWAY STATION
BAGALKOT (REP. BY ITS PROP.
SRI RAVINDRA R. MANE) ...RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
IN W.A. NO. 667/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHAN SOUDHA
BANGALORE-1
2. THE LOCAL VAT OFFICER
420, COMMERCIAL TAX BUILDING
BAGALKOT ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
HUVAPPA S. RATHOD
S/O SITAPPA RATHOD
- 37 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AGED ABOUT 44 YEARS
CIVIL CONTRACTOR
R/O POST GADDANAKERI
GADDANAKERI TANDA
DISTRICT BAGALKOT ...RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
IN W.A. NO. 4668/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, (INT-1)
NORTH ZONE
BELGAUM ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
PRATIBHA CONSTRUCTIONS ENGINEERS
& CONTRACTORS (IND) PVT. LTD.
PLOT NO.247, DOOR NO.2
SHIVABASAVANAGAR
BELGAUM
REP. BY DIRECTOR
Mr. KRISHNARAO D. JEDHAV
AGED ABOUT 57 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4669/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
- 38 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
2. THE LOCAL VAT OFFICER-420
COMMERCIAL TAX BUILDING
BAGALKOT ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
BASAPPA A. METI
S/O ADIVAPPA METI
AGED ABOUT 47 YEARS
CIVIL CONTRACTOR
R/O BILGI
BAGALKOT DISTRICT ...RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
IN W.A. NO. 4670/2011
BETWEEN:
1. THE LOCAL VAT OFFICER-520
GULBARGA
2. THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
DEPT. OF FINANCE
REP. BY ITS PRINCIPAL SECRETARY TO GOVT.
GOVT. OF KARNATAKA
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
SATISH V. GUTTEDAR
S/O VENKAYYA GUTTEDAR
AGED ABOUT 51 YEARS
CLASS I PWD CONTRACTOR
R/AT AIWAN E SHAHI ROAD
- 39 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
GULBARGA-585 102
GULBARGA DISTRICT ...RESPONDENT
(BY SHRI. KASHINATH KALMATH, ADVOCATE AND
SHRI. S.G. SHIVARAM, ADVOCATE)
IN W.A. NOS. 4671-4672/2011
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LOCAL VAT OFFICE-340
HAVERI
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. H.C. BASAVARAJ
AGEDABOUT 43 YEARS
CIVIL CONTRACTOR, P.B. ROAD
HAVERI-10
2. M.C. HAVERI
AGED ABOUT 46 YEARS
CIVIL CONTRACTOR, P.B. ROAD
HAVERI-10 ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE)
- 40 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO. 4673/2011
BETWEEN:
1. THE COMMERCIAL TAX OFFICER
VAT AUDIT-2
MYSORE
2. THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
3. THE STATE OF KARNATAKA
REP. BY ITS PRL. SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
S. RAMACHANDRA
AGED ABOUT 57 YEARS
S/O SIDDARAMEGOWDA
CIVIL CONTRACTOR
NO.792, CONTOUR ROAD
GOKULAM 3RD STAGE
MYSORE ...RESPONDENT
(BY SHRI. T.N. KESHAVA MURTHY, ADVOCATE)
IN W.A. NO. 4674-4681/2011
BETWEEN:
1. THE VAT SUB OFFICER-541
SINDHANUR TOWN
RAICHUR DISTRICT
2. THE COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
- 41 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
3. THE STATE OF KARNATAKA
DEPT. OF FINANCE
REP. BY ITS PRINCIPAL SECRETARY TO GOVT.
GOVT. OF KARNATAKA
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. SHARANAGOUDA A. PATIL
S/O ANDANAGOUDA
AGED ABOUT 36 YEARS
CLASS I, CONTRACTOR
R/O BAYYAPUR VILLAGE
LINGASUGUR TALUK
RAICHUR DISTRICT
2. BASAVARAJ GOUDA GANEKAL
S/O CHANNAPPA GOUDA
AGED ABOUT 35 YEARS
CLASS I CONTRACTOR
R/O LINGASUGUR
LINGASUGUR TALUK
RAICHUR DISTRICT
3. BASAVARAJ METI
S/O RAYAPPA METI
AGED ABOUT 47 YEARS
CLASS I CONTRACTOR
R/O EACHNAL VILLAGE
LINGASUGUR TALUK
RAICHUR DISTRICT
4. LINGAREDDAPPA METI
S/O RAYAPPA METI
AGED ABOUT 45 YEARS
CLASS-I CONTRACTOR
R/O EACHNAL VILLAGE
LINGASUGUR TALUK
RAICHUR DISTRICT
5. SUBHASH CHANDRA METI
S/O SANGANNA METI
- 42 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AGED ABOUT 38 YEARS
CLASS I CONTRACTOR
R/O EACHNAL VILLAGE
LINGASUGUR TALUK
RAICHUR DISTRICT
6. BASANAGOUDA METI
S/O SANGANNA METI
AGED ABOUT 49 YEARS
CLASS I CONTRACTOR
R/O EACHNAL VILLAGE
LINGASUGUR TALUK
RAICHUR DISTRICT
7. AYYANNA
S/O SANGANNA
AGED ABOUT 50 YEARS
CLASS I CONTRACTOR
R/O MASKI TOWN
LINGASUGUR TALUK
RAICHUR DISTRICT
8. MALLIKARJUNA GONAL
S/O SHARABANNA
AGED ABOUT 68 YEARS
CLASS I CONTRACTOR
R/O SINDHANUR
SINDHANUR TALUK
RAICHUR DISTRICT ...RESPONDENTS
(BY SHRI. KASHINATH KALMATH, ADVOCATE AND
SHRI. S.G. SHIVARAM, ADVOCATE)
IN W.A. NOS.4682-4690/2011
BETWEEN:
1. THE VAT SUB OFFICER-541
SINDHANUR TOWN
RAICHUR DISTRICT
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA
GANDHINAGAR I MAIN
BANGALORE-9
- 43 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
3. THE STATE OF KARNATAKA
DEPT. OF FINANCE
REP. BY ITS PRINCIPAL SECRETARY
TO GOVERNMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. P. VENKATESHWARA RAO
S/O P. SURANNA
AGED ABOUT 49 YEARS
CLASS I, CONTRACTOR
R/O SINDHANUR
SINDHNUR TALUK
RAICHUR DISTRICT
2. E. SRINIVAS
S/O VENKAT RAO
AGED ABOUT 41 YEARS
CLASS I CONTRACTOR
R/O GANDHINAGAR VILLAGE
SINDHNUR TALUK
RAICHUR DIST
3. MOHAMMED ALI
S/O ALAM SAB
AGED ABOUT 47 YEARS
CLASS I CONTRACTOR
R/O SINDHANUR
SINDHNUR TALUK
RAICHUR DISTRICT
4. M. PRABHUDEV
S/O SHRI SHAILAPPA
AGED ABOUT 46 YEARS
CLASS I CONTRACTOR
R/O MASKI TOWN
LINGASUGUR TALUK
RAICHUR DISTRICT
- 44 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
5. BASAVARAJ
S/O SHAILAPPA
AGED ABOUT 39 YEARS
CLASS I CONTRACTOR
R/O SINDHANUR
SINDHANUR TALUK
RAICHUR DISTRICT
6. S. PRASAD
S/O SATYANARAYANA
AGED ABOUT 48 YEARS
CLASS I CONTRACTOR
R/O SINDHANUR
SINDHANUR TALUK
RAICHUR DISTRICT
ALSO AT GANGAVATHI-583 227
7. E. SRINIVAS & CO
REP. BY ITS PARTNER
E. SRINIVAS
S/O VENKAT RAO
AGED ABOUT 41 YEARS
CLASS I CONTRACTOR
R/AT GANDHINAGAR VILLAGE
SINDHANUR TALUK
RAICHUR DISTRICT
8. Y. NARASAYYA
S/O SUBBANAIDU
AGED ABOUT 55 YEARS
CLASS I CONTRACTOR
R/O HANCHINAL CAMP VILLAGE
SINDHANUR TALUK
RAICHUR DISTRICT
9. G.J. ASHOK KUMAR
S/O G. JAYANNA
AGED ABOUT 34 YEARS
CLASS I CONTRACTOR
R/O SINDHANUR TALUK
RAICHUR DISTRICT ...RESPONDENTS
(BY SHRI. KASHINATH KALMATH, ADVOCATE AND
SHRI. S.G. SHIVARAM, ADVOCATE)
- 45 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NOS.4691-4693/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
AMBEDAR VEEDHI
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA TERIGE BHAVAN
GANDHINAGAR
BANGALORE-9
3. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
(ENFORCEMENT)-OOD
SOUTH ZONE
VANIJYA THERIGE KARYALAYA-II
KORAMANGALA
NATIONAL GAMES VILLAGE
BANGALORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. M/S. AKSHAY BUILDERS & DEVELOPERS
NO.81/A, 'SHARANYA ORCHADE'
32ND CROSS, 2ND BLOCK
RAJAJINAGAR
BANGALORE-560 010
REP BY ITS PARTNER
M. UDAYSHANKAR
2. M/S. NIRMAN ENGINEERS AND CONTRACTORS
NO.973, 45TH CROSS, 3RD BLOCK
RAJAJINAGAR
BANGALORE-10
REP BY ITS PARTNER
B. KISHORE KUMAR HEGDE
3. M/S. ARYAN BUILDERS
NO.241/242, ARALLGUDI COMPOUND
- 46 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
COTTONPET
BANGALORE-560 053
REP. BY ITS PARTNER
H.M. PRASANNA KUMAR ...RESPONDENTS
(BY SHRI. G.K.V. MURTHY, ADVOCATE)
IN W.A. NOS. 4694-4698/2011
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
VSO NO. 511
GANGAVATHI
KOPPAL DISTRICT
2. THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA
VANIJYA TERIGE KARYALAYA
GANDHINAGAR
BANGALORE-9
3. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. SYED MAHAMOOD
S/O SYED MURANUDDIN
AGED ABOUT 47 YEARS
CONTRACTOR, NEAR EARANNA
GUDDADA CAMP, POST HIREJANTAKAL
GANGAVATHI
KOPPAL DISTRICT
2. R. RAMESHA
S/O R. DHARMARAO
AGED ABOUT 45 YEARS
CONTRACTOR
NEAR MARUTI GAS COMPANY
- 47 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
POST GANGAVATHI 27
KOPPAL DISTRICT
3. R. RAJASHEKAR
S/O R. DHARMARAO
AGED ABOUT 48 YEARS
NEAR MARUTI GAS COMPANY
POST GANGAVATHI 27
KOPPAL DISTRICT
4. M.C. KRISHNAMURTHY
S/O CHANNAPPA NAYAK
AGED ABOUT 48 YEARS
CONTRACTOR
KOTTURESHWAR CAMP
BEHIND BUS STOP
POST GANGAVATHI 27
KOPPAL DISTRICT
5. SYED SHARAFUDDIN
S/O SYED BURANUDDIN
AGED ABOUT 56 YEARS
CONTRACTOR
NEAR DYAMAVVA TEMPLE
POST HIREJANTAKAL
GANGAVATHI-27
KOPPAL DISTRICT ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE)
IN W.A. NO. 4699/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMISSIONER OF
COMMERCIAL TAXES, IN KARNATAKA
VANIJYA TERIGE KARYALAYA I
GANDHINAGAR I MAIN
BANGALORE-9
- 48 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
3. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
(ENFORCEMENT)-3
WEST ZONE, 5TH FLOOR
VANIJYA THERIGE BHAVAN
MANGALORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
K. ABBAS
S/O V.A. KADER
AGED ABOUT 41 YEARS
PWD CONTRACTOR
R/AT VIDYANAGAR
KULOOR-KAVOOR
PANJIMOGARU
MANGALORE ...RESPONDENT
(BY SHRI. ARAVIND KAMATH, ADVOCATE)
IN W.A. NO. 4700/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMERCIAL TAX OFFICER
(AUDIT-1), DVO
BELGAUM ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
BASAVANGOUDA N. NAGANGOUDAR
S/O.NAGANGOUDA
AGED ABOUT 45 YEARS
CLASS I CONTRACTOR
- 49 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
GANDHINAGAR, BILAGI
BAGALKOT DISTRICT ...RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
IN W.A. NOS. 4701-4706/2011
BETWEEN:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
V.S.O. GANGAVATHI
KOPPAL DISTRICT
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
LOCAL VAT OFFICER-340
HAVERI
3. THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BANGALORE-9
4. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
1. V.P. KARIKAL
AGED ABOUT 43 YEARS
CONTRACTOR
SHOP NO.107, KOPPAL ROAD
NEAR HARSHA HOTEL
GANGAVATHI-27
KOPPAL DISTRICT
2. G.H. NAGESH
S/O G.H. HANUMANTHAPPA
AGED ABOUT 38 YEARS
- 50 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
CONTRACTOR
C/O GUNNAL ENTERPRISES
ANEGUNDI ROAD
GANGAVATHI-27
3. G.N. HANUMANTHAPPA
AGED ABOUT 56 YEARS
CONTRACTOR
SAROJA NAGAR, FIRST MAIN
THIRD CROSS, GANGAVATHI-27
KOPPAL DISTRICT
4. G.H. PUSPANJALI
AGED ABOUT 37 YEARS
CONTRACTOR
SAROJA NAGAR, FIRST MAIN
THIRD CROSS, GANGAVATHI-27
KOPPAL DISTRICT
5. LINGAPPA HOSALLI
S/O.RAMANNA
AGED ABOUT 51 YEARS
CONTRACTOR
HOSALLI VILLAGE
GANGAVATHI TALUK
KOPPAL DISTRICT
6. SUHAS S. SAVANUR
CONTRACTOR
JOSHI GALLI, SAVANUR ...RESPONDENTS
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE)
IN W.A. NO. 4707/2011
BETWEEN:
1. THE LOCAL VAT OFFICE-20
VISHVESHWARAYYA TOWER
III FLOOR
BANGALORE-1
2. THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA
- 51 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
VANIJYA TERIGE KARYALAYA
GANDHINAGAR
BANGALORE-9
3. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-1 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
REDDY VEERANNA CONSTRUCTIONS
PRIVATE LIMITED
CLASSIC COURT II FLOOR
NO.9/1, RICHMOND ROAD
BANGALORE-560 025
REP. BY ITS DIRECTOR
A. VENKATARAMANA
AGED ABOUT 49 YEARS ...RESPONDENT
(BY SHRI. H.B.V. PATIL, ADVOCATE AND
SMT. SHALINI PATIL, ADVOCATE)
IN W.A. NO. 4708/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-050)
SAMPLIGE ROAD, MALLESHWARAM
BANGALORE-3 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 52 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
K.T. ASSOCIATES
NO.127, 3 CROSS, AGB LAYOUT
MAHALAKSHMIPURAM
BANGALORE-86
REP. BY PROPRIETOR
R. THARANATHA
AGED ABOUT 52 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4709/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-065)
PEENYA INDUSTRIAL
ASSOCIATION COMPLEX
NEAR PEENYA POLICE STATION
PEENYA
BANGALORE-58 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. LAKSHMI CONSTRUCTION
NO.9, LAKSHMI NIVAS
SOMASHETTAHALLI
CHIKABANAVARA
BANGALORE-90
REP. BY PROPRIETOR
K. ANANTHA PADMANABHA
AGED ABOUT 53 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
- 53 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO. 4710/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-065)
PEENYA INDUSTRIAL
ASSOCIATION COMPLEX
NEAR PEENYA POLICE STATION
PEENYA, BANGALORE-58 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S SHIRDE ENTERPRISES
NO.5, BEHIND NEW CAMBRIDGE SCHOOL
MALLASANDRA, T. DASARAHALLI
BANGALORE-57
REP. BY PROPRIETOR
S.N. SHIVA REDDY
AGED ABOUT 46 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4711/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-050)
SAMPIGE ROAD, MALLESHWARAM
BANGALORE-3 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 54 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
M/S. M.B. PATEL & SONS
NO.650, 3RD CROSS, MATHIKERE
BANGALORE-54
REP. BY PARTNER
M.B. MUKUNDA KUMAR
AGED ABOUT 45 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4712/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-150)
LAKSHMI COMPLEX
SHESHADRIPURAM
BANGALORE-560 020 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. VIVEK CONSTRUCTION
ENGINEERS & CONTRACTORS
GOKUL NIVAS, 2ND CROSS
S.B. LAYOUT, GUDDADAHALLI MAIN ROAD
HEBBAL
BANGALORE-560 024
REP. BY PARTNER
NANDA KUMAR
AGED ABOUT 39 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
- 55 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO. 4713/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-150)
LAKSHMI COMPLEX, SHESHADRIPURAM
BANGALORE-560 020 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. S.K. ENTERPRISES ENGINEERS & BUILDERS
NO.199, 2ND MAIN, 6TH CROSS
AECS LAYOUT, I STAGE, SANJAY NAGAR
BANGALORE-94
REP. BY PARTNER
V. SASHIKIRAN
AGED ABOUT 28 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4714/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-045)
BDA COMPLEX, INDIRANAGAR
BANGALORE-560 038 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 56 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
M/S. MANJUNATHA CONSTRUCTIONS
NO.20/2, DODDAKATAPPA ROAD
ULSOOR
BANGALORE-8
REP. BY R. CHANNA KESHAVA
BY PROPRIETOR
AGED ABOUT 39 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4715/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE LOCAL VAT OFFICER-420
COMMERCIAL TAX BUILDING
BAGALKOT ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
J.S. MAMADAPUR
S/O SIDDRAMAPPA
AGED ABOUT 61 YEARS
OCC: CONTRACTOR
R/O RAMADURG ROAD
BADAMI ...RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
IN W.A. NOS. 4716-4717/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS DEPUTY SECRETARY
FINANCE DEPARTMENT, (CT-1)
- 57 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AMBEDKAR VEEDHI, VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (AUDIT-4)
SHESHADRI IYER BUILDING
DIWAN'S ROAD
MYSORE-24 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
RAVINDRA GUNDU RAO
PROP: RAVI GUNDU RAO & ASSOCIATES
NO.1070, G & H BLOCK
1ST CROSS
GANGE ROAD
KUVEMPUNAGAR
MYSORE-23 ...RESPONDENT
(BY SHRI. M. LAVA, ADVOCATE)
IN W.A. NO. 4718/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (ENF)-8
SOUTH ZONE, KORAMANGALA
BANGALORE-560 047 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
CENTURY INFRASTRUCTURE
NO.10, L.N. COMPLEX
PALACE ROAD, VASANTNAGAR
BANGALORE-560 052
REP. BY PARTNER
- 58 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
ANANDHANDA
AGED ABOUT 38 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4719/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-035)
BDA COMPLEX, INDRA NAGAR
BANGALORE-560 038 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. STANDARD SAFETY STYLE BUILDERS
NO.34, BEHIND JBF TILES FACTORY
KRISHNARAJAPURAM POST
BANGALORE-34
REP. BY PROPRIETOR
PACHAIYAPPAN
AGED ABOUT 68 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4720/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-090)
- 59 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
MM BUILDING, CHAMARAJPET
BANGALORE-560 018 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. AZEEZ ULLA KHAN
NO.399/5, 16TH CROSS
9TH MAIN, 3RD BLOCK
JAYANAGAR
BANGALORE-11
REP BY PROPRIETOR
AZEEZ ULLA KHAN
AGED ABOUT 48 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 4721/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (LVO-020)
VISHVESHWARAYA TOWER
AMBEDKAR VEEDHI
BANGALORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M.S. TRADING CO.
NO.22, PAYUPPA GARDEN
QUEENS ROAD
BANGALORE-51
REP. BY PROPRIETOR
- 60 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
M. NARAYANASWAMY
AGED ABOUT 77 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 5207/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPAL SECRETARY
FINANCE DEPARTMENT
GOVT. OF KARNATAKA
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMISSIONER OF COMMERCIAL
TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA-I
GANDHINAGAR
BANGALORE-9
3. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
(ENFORCEMENT)-3
WEST ZONE, 5TH FLOOR
VANIJYA THERIGE BHAVAN
MANGALORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
K. MAHABALA SUVARNA
ENGINEER AND CLASS I CONTRACTOR
AGED ABOUT 66 YEARS
S/O LATE NARNU POOJARI
R/AT YEYYAD
MANGALORE ...RESPONDENT
(BY SHRI. ARAVIND KAMATH, ADVOCATE)
- 61 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO. 5208/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, (LVO-065)
PEENYA INDUSTRIAL
ASSOCIATION COMPLEX
NEAR PEENYA POLICE STATION
PEENYA
BANGALORE-560 058 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. N. RAJEGOWDA AND COMPANY
NO.157/14, 13TH 'B' MAIN, I STAGE
I PHASE GOKULA
BANGALORE-560 034
REP. BY PROPRIETOR
N. RAJE GOWDA
AGED ABOUT 56 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 5209/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS FINANCE SECRETARY
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, (LVO-050)
SAMPIGE ROAD, MALLESHWARAM
BANGALORE-560 003 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 62 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
AND:
MARUTHI CONSTRUCTION
NO.650M, 3RD CROSS
MATHIKERE
BANGALORE-54
REP. BY PARTNER
M.B. CHANDRASHEKAR
AGED ABOUT 57 YEARS ...RESPONDENT
(BY SMT. A. RAMA, SHRI. VENKATESH VIKRAM AND
SHRI. ATUL K. ALUR, ADVOCATES)
IN W.A. NO. 5210/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, (LVO-065)
PEENYA INDUSTRIAL
ASSOCIATION COMPLEX
NEAR PEENYA POLICE STATION
BANGALORE-58 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S. MANOJ TRADING AGENCIES
NO.29, OPP: GANGAMMA TEMPLE
JALAHALLI
BANGALORE-13
REP. BY PARTNER
P. MANOJ KUMAR
AGED ABOUT 36 YEARS ...RESPONDENT
(BY M/s. A. RAMA AND SHRI. D. VENKATESH, ADVOCATES)
- 63 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO. 5211/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS PRINCIPLE SECRETARY
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BANGALORE-1
2. THE COMMISSIONER OF COMMERCIAL
TAXES IN KARNATAKA
VANIJYA THERIGE KARYALAYA-I
GANDHINAGAR
BANGALORE-9
3. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
(ENFORCEMENT)-3
WEST ZONE, 5TH FLOOR
VANIJYA THERIGE BHAVAN
MANGALORE ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
G. BALARAJ
S/O LATE GOVIND SWAMI
AGED ABOUT 55 YEARS
PWD CONTRACTOR
R/AT NO.24-1-44-11, ATTAVAR
MANGALORE ...RESPONDENT
(BY SHRI. ARAVIND KAMATH, ADVOCATE)
IN W.A. NO. 5212/2011
BETWEEN:
1. THE STATE OF KARNATAKA
REP. BY ITS FINANCE SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE-1
- 64 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
2. THE DEPUTY COMMISSIONER
OF COMMERCIAL TAXES (AUDIT-41)
DVO-4, KORAMANGALA
BANGALORE-560 047 ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
M/S CICON ENGINEERING PVT. LTD.
NO.61/2, DODDAKALLASANDRA
GUBBALAL CROSS, BANGALORE SOUTH
KANAKAPURA ROAD
BANGALORE-560 062
REP. BY M.D.M SHASHIDHAR
AGED ABOUT 53 YEARS ...RESPONDENT
(BY SHRI. G. RABINATHAN, ADVOCATE AND
SHRI. M. THIRUMALESH, ADVOCATE)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION NOS. 9757/2007(TAX) C/W 10880/2008,
8801/2008, 8807/2008, 8803/2008, 8802/2008,
14034/2007, 14728/2007, 16030/2007, 17927/2007,
2285/2008, 2416/2008, 2417/2008, 2418/2008,
2672/2008, 2976/2008, 3030/2008, 3220/2008,
3283/2008, 3389/2008, 3578/2008, 4792/2008,
4999/2008, 5038/2008, 5102/2008, 5240/2008,
5246/2008, 5397/2008, 5398/2008, 5399/2008,
5478/2008, 5529/2008, 5571/2008, 5685/2008,
5719/2008, 5803/2008, 5891/2008, 6080/2009,
6409/2008, 6411/2008, 6522/2008, 6645/2008,
6762/2008, 6886/2008, 6962/2008, 7322/2008,
8788/2008, 8790/2008, 8792/2008, 8794/2008,
8795/2008, 8796/2008, 9762/2008, 13999/2008,
8850/2008, 13489/2008, 8789/2008, 8791/2008,
8798/2008, 6764/2008, 8793/2008, 8797/2008,
8800/2008, 6763/2008, 8212/2008 DATED 13/04/2009.
- 65 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO.333 OF 2010
BETWEEN:
1. M/S. AKSHAY BUILDERS
& DEVELOPERS
NO.81/A, "SHARANYA ORCHADE"
32ND CROSS, 2ND BLOCK
RAJAJINAGAR
BANGALORE-560 010
REPRESENTED BY ITS PARTNERS
SRI. M. UDAYSHANKAR
2. M/S. NIRMAN ENGINEERS &
CONTRACTORS, NO.973, 45TH CROSS
3RD BLOCK, RAJAJINAGAR
BANGALORE-560 010
REPRESENTED BY ITS PARTNER
SRI. B. KISHORE KUMAR HEGDE
3. M/S. ARYAN BUILDERS
NO.241/242, ARALLGUDI
COMPOUNDS, COTTONPET
BANGALORE-560 053
REPRESENTED BY ITS PARTNER
SRI. H.M. PRASANNA KUMAR ...APPELLANTS
(BY SHRI. G.K.V. MURTHY AND
SHRI. P.E. UMESH, ADVOCATES)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS SECREARY
DEPARTMENT OF FINANCE
VIDHANA SOUDHA
DR.AMBEDKAR ROAD
BANGALORE-560 001
2. THE COMMISSIONER OF
COMMERCIAL TAXES
"VANIJYA TERIGE BHAVAN"
GANDHINAGAR
BANGALORE-560 009
- 66 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
3. THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
(ENFORCEMENT)-OOD
SOUTH ZONE
VANIJYA TERIGE KARYALAYA II
KORAMANGALA
NATIONAL GAMES VILLAGE
BANGALORE-560 047 ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION NO.6522/08 DATED 13.04.2009.
IN W.A. NO.543 OF 2010
BETWEEN:
SRI. S. NAGESH RAO
AGED 46 YEARS
NO.811, 8TH CROSS, 12TH MAIN
KAMAKSHI HOSPITAL ROAD
KUVEMPUNAGAR
MYSORE-570 016 ...APPELLANT
(BY SHRI. T.N. KESHAVAMURTHY, ADVOCATE)
AND:
1. THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (DM)
SESHADRI HOUSE
DIWAN'S ROAD
MYSORE DIVISION
MYSORE-570 008
2. THE COMMISSIONER OF
COMMERCIAL TAXES
GANDHINAGAR
BANGALORE-560 009
3. THE STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETARY TO
- 67 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
GOVERNMENT, FINANCE DEPT.
VIDHANA SOUDHA
BANGALORE-560 001 ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION NO.3675-3676/2010 (T-RES) DATED 06.02.2010
IN W.A. NO.558 OF 2010
BETWEEN:
SRI. ANBAZAGAN
AGED 56 YEARS
NO.47, HEBBAL CIRCLE
KUMBARAKOPPAL
MYSORE-570 016 ...APPELLANT
(BY SHRI. T.N. KESHAVAMURTHY, ADVOCATE)
AND:
1. DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (DM)
SESHADRI HOUSE, DIWAN'S ROAD
MYSORE DIVISION
MYSORE-570 008
2. THE COMMISSIOENR OF
COMMERCIAL TAXES
GANDHINAGAR
BANGALORE-560 009
3. THE STATE OF KARNATAKA
REPRESENTED BY IT'S
PRINCIPAL SECRETARY
TO GOVT., FINANCE DEPT
VIDHANA SOUDHA
BANGALORE-560 001 ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
- 68 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION NO.2387-2410/2010 (T-RES) DATED 04.02.2010.
IN W.A. NO.1756 OF 2010
BETWEEN:
M/S. K.V. HANCHINAL
REPRESENTED BY ITS PARTNER
SRI. KARABASAPPA
AGED ABOUT 48 YEARS
MUNDARAGI-582 118
GAGAG DIST. ...APPELLANT
(BY SHRI. M.N. SHANKARE GOWDA, ADVOCATE)
AND:
1. THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (AUDIT)
HAVERI
2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
1ST MAIN ROAD, GANDHINAGAR
BANGALORE-09
3. THE STATE OF KARNATAKA
DEPARTMENT OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
AMBEDKAR VEEDHI
BANGALORE-560 001 ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT
PETITION NO.12319-12320/2010 (T-RES) DATED 16.04.2010.
- 69 -
W.A. No. 2605/2009
C/W W.A. Nos 2695/2009,3190/2009,
5184/2009, 333/2010, 543/2010,
558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
IN W.A. NO.31268 OF 2013
BETWEEN:
1. THE STATE OF KARNATAKA,
DEPARTMENT OF FINANCE
BY ITS SECRETARY
VIDHANA SOUDHA
BANGALORE-01.
2. THE LOCAL VAT OFFICER-310
COMMERCIAL TAX OFFICE
D.C. COMPOUND
DHARWAD
3. THE COMMERCIAL TAX OFFICER
OFFICE OF THE COMMERCIAL
TAX OFFICER (ENFORCEMENT-7)
NAVANAGAR, HUBLI ...APPELLANTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
AND:
SRI. BEERANNA S. GAONKAR
S/O SUBRAYA GAONKAR
AGED ABOUT 54 YEARS
OCCUPATION : BUSINESS
TIRUMALA, NO.84/6, 1ST CROSS
GANDHI NAGAR
DHARWAD-580 004 ...RESPONDENT
(BY SHRI. ATUL K. ALUR, ADVOCATE)
THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, PRAYING TO, SET ASIDE THE JUDGEMENT
DTD.18.07.2013 PASSED BY THE LEARNED SINGLE JUDGE IN WP
NO.68456/2010 & WP NO.68660-661/2010.
IN W.P. NO.12323 OF 2009
BETWEEN:
B.N. PRASANNA KUMAR
S/O LATE D.C. NANJUNDIAH
AGED ABOUT 60 YEARS
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C/W W.A. Nos 2695/2009,3190/2009,
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558/2010, 1756/2010,31268/2013,
W.P. No.12323/2009
PWD CONTRACTOR
GARDEN HOUSE, GARDEN ROAD
TUMKUR ... PETITIONER
(BY SHRI. M. THIRUMALESH AND
SHRI. G. RABINATHAN, ADVOCATES)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY ITS
PRINCIPAL SECRETARY
TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BANGALORE-560 001
2. COMMISSIONER OF COMMERCIAL
TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA I
GANDHINAGAR
BANGALORE-560 009
3. ASST. COMMISSIOENR OF
COMMERCIAL TAXES
(ENFORCEMENT), GANDHINAGAR
TUMKUR ...RESPONDENTS
(BY SHRI. JEEVAN J. NEERALGI, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH SECTION 4 (3)
(D) OF THE KARNATAKA VALUE ADDED TAX (AMENDMENT) ACT, 2007
(KARNATAKA ACT NO.6 OF 2007) INSERTING THE NEW CLAUSE (E) IN
SUB-SECTION (5) OF SECTION 15 OF KARNATAKA VALUE ADDED TAX
ACT, 2003 WITH RETROSPECTIVE EFFECT FROM 1.4.2006 IN SO FAR
AS THE PETITIONER IS CONCERNED. (PUBLISHED IN KARNATAKA LAW
JOURNAL PUBLICATION TITLED AS KARNATAKA VALUE ADDED TAX
(AMENDMENT) ACT, 2007) AND ETC.
THESE WRIT APPEALS AND WRIT PETITION, HAVING BEEN
HEARD AND RESERVED FOR JUDGMENT ON 28.07.2023 COMING ON
FOR PRONOUNCEMENT OF JUDGMENT/ORDER, THIS DAY, P.S.DINESH
KUMAR J, PRONOUNCED THE FOLLOWING:-
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W.P. No.12323/2009
JUDGMENT
These intra-court appeals by the unsuccessful writ petitioners are directed against the common order dated April 13, 2009 in W.P. No. 9757/2007 and connected matters, passed by the Hon'ble Single Judge.
2. Writ Appeals No. 2605/2009, 2695/2009, 3190/2009, 333/2010, 543/2010, 558/2010, 1756/2010 and Writ Petition No. 12323/2009 are filed by the assessees and Writ Appeals No.5184/2009 and 31268/2013 are filed by the State.
3. For the sake of convenience, parties shall be referred as per their status in writ petition.
4. Heard Shri. Keshavmurthy, Shri. M.N. Shankare Gowda, Shri. Atul K. Alur and Shri. Rabinathan, learned Advocates for the assessees and Shri. Jeevan J. Neeralgi, learned AGA for the State.
5. Brief facts of the case are, assessees are traders registered under Section 27(2) of the Karnataka Value
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6. Feeling aggrieved by the Amendment, assessees challenged the validity and its retrospective effect in the instant writ petitions. By the impugned order, the Hon'ble Single Judge has allowed the writ petitions in part upholding the validity of Section 15(5)(e) of the KVAT Act and declaring Section 4(3)(d) of the Finance Act, 2007 as prospective in nature.
7. Learned Advocates for the assessees, praying to allow the appeal, submitted that: 1
'KVAT Act' for short
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W.A. No. 2605/2009 C/W W.A. Nos 2695/2009,3190/2009, 5184/2009, 333/2010, 543/2010, 558/2010, 1756/2010,31268/2013, W.P. No.12323/2009 Entry 54 of List II of the Seventh Schedule of Constitution of India authorizes levy of taxes on sale or purchase of goods, and not sale and purchase of goods;
the learned Single Judge erred in holding that the purchase from an URD2 and its subsequent sale by the petitioner/dealer constitute two different transactions, whereas it is one single integrated transaction;
assessees, who have not opted for composition are given the benefit of set-off, whereas petitioners are denied the same, which amounts to violation of Article 14 and 19(g) of the Constitution of India;
rate of composition tax of 4% has been consciously determined taking into consideration that the assessees who have opted for composition scheme cannot collect tax in the 2 Unregistered Dealers
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W.A. No. 2605/2009 C/W W.A. Nos 2695/2009,3190/2009, 5184/2009, 333/2010, 543/2010, 558/2010, 1756/2010,31268/2013, W.P. No.12323/2009 invoices, cannot claim ITC3, nor can they claim any deductions towards purchase value of tax covered goods, which can be claimed by non- composition assesses;
though composition tax assessment is an option, the State is obligated to provide a level playing field for all traders situated alike; goods brought from outside the State for the purposes of 'works contract' are not taxable under Section 3(2) of KVAT Act, whereas goods purchased from URDs within the State are taxable;
the learned Single Judge failed to appreciate that levy of tax upon the dealers executing works contract is arbitrary, unreasonable and discriminatory.
8. With these main submissions, the learned Advocates for the assessees, prayed to allow these appeals. 3 Input Tax Credit
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9. Shri. Jeevan J Neeralgi, for the State, submitted that:
collection of taxes in terms of Section 15 of the KVAT Act is well within the competence of State Legislature;
the scheme under Section 15 of KVAT Act, is optional and it is open to the petitioners to stay in the scheme or opt out and pay taxes in normal course;
Legislature never intended to provide concession or exemption to the assessees opting composition in respect of liability under Section 3(2) of KVAT Act;
the Amendment is clarificatory in nature, and no additional levy has been created from a previous date.
10. With these submissions, he prayed for the dismissal of assessees' appeals and prayed to set-aside the
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W.A. No. 2605/2009 C/W W.A. Nos 2695/2009,3190/2009, 5184/2009, 333/2010, 543/2010, 558/2010, 1756/2010,31268/2013, W.P. No.12323/2009 learned Single Judge's order with respect to retrospective application of the Amendment.
11. We have carefully considered rival contentions and perused the records.
12. The questions that arise for our consideration in these appeals are:
(i) Whether Section 15(5)(e) of KVAT Act, inserted by the Finance Act, 2007 is ultra vires Constitution?
(ii) If the answer to the above question is in the negative, will it have retrospective effect i.e., from April 1, 2006?
(iii) Whether the order passed by the Hon'ble Single Judge requires any interference?
Re. Point No. (i) :
13. Undisputed facts of the case are, assessees' herein have opted for composition scheme for payment of tax under Section 15(1)(b) of the KVAT Act. Provisions of the Section 15(5) was amended by Finance Act, 2007, by
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14. Section 15(5)(e) of the Act by Karnataka Act No.6 of 2007 with effect from 01.04.2007, reads as follows:
"15. Composition of tax:
(5) Notwithstanding anything contained in sub-sections (1) and (4),-
(a) xxx
(b) xxx
(c) xxx
(d) xxx
(e) a dealer executing works contracts and opting for composition of tax under sub-section [1], shall be liable to pay tax, if any, under sub-section[2] of Section 3, in addition to tax by way of composition on the total consideration for the works contracts executed."
15. The entire case lies in a very narrow compass. The effect of Amendment of Section 15(5)(e) is that, if a dealer who has opted for the composition scheme, purchases goods from an unregistered dealer, he has to pay tax payable on such purchase in addition to the composition tax.
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16. The main contention of assessees in these cases is that they have opted for composition scheme. The Amended Section 15(5)(e) of the KVAT Act is violative of Article 14 of the Constitution of India because, purchase of goods by the assessees from outside Karnataka does not attract any tax whereas, if the same goods are purchased within the State, assessees will be rendered liable to pay tax on such purchase in addition to composition tax.
17. This leads to a situation where two different assessees; one who purchases the goods within the State and one from outside the State will be treated differently. Thus there shall be no parity in taxation. The State Government have clearly discriminated among two similarly situated assessees and it amounts to violation of Article 14 of the Constitution of India.
18. State's justification as contended by the learned AGA for such discrimination is that, imposition of tax on goods purchased from URDs will encourage assessees to
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19. Thus the State has admitted discrimination for imposition of tax for purchase of goods from outside the State vis-à-vis the goods purchased within the State of Karnataka.
20. We find merit in the argument of the assessees, because the object sought to be achieved by the Amendment is to encourage purchase from registered dealers. This object will fail and instead encourage purchase from dealers outside the State since goods purchased within the State are only taxable and therefore, the object sought to be achieved will not be fulfilled. We may record that State has all the machinery such as, Tax Inspectors, Flying Squads etc. to identify the URDs and to register them as dealers.
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21. In any event, in view of the admitted discrimination by the State, the Amendment shall not be sustainable.
22. Therefore, we are of the opinion that the Amendment is discriminatory in nature and also not in favour of the welfare of the economy of the State as it encourages purchases from outside the State. Hence, point no. (i) is answered in the affirmative. Re.point no.(ii)
23. Since, point No.(i) is answered in the affirmative, point no. (ii) does not require any consideration. Re.point no.(iii):
24. For the abovementioned reasons, we find it necessary to interfere with the Learned Single Judge's order and therefore, answer point no. (iii) in the affirmative.
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25. Resultantly, the following:
ORDER
(i) W.A. Nos. 2605/2009, 2695/2009, 3190/2009, 333/2010, 543/2010, 558/2010, 1756/2010, and W.P.No. 12323/2009 are allowed and corresponding writ petitions are allowed. Section 15(5)(e) of the KVAT Act is declared ultra vires Constitution of India.
(ii) Writ Appeals No.5184/2009 and 31268/2013 are dismissed.
No costs.
Sd/-
JUDGE Sd/-
JUDGE SPS