ACT, 2003 INSERTED WITH EFFECT FROM 1ST
APRIL 2010 VIDE AMENDMENT SECTION 2 (IV) OF KARNATAKA
VALUD ADDED TAX (AMENDMENT) ACT, 2010 (KARNATAKA
ACT ... KVAT Act ' for short) which is inserted by the Karnataka
Value Added Tax (Amendment) Act, 2010 (Karnataka
Act No.4 of 2010) with effect
PAYABLE" INTO SECTION 4(4) OF THE KVAT ACT WITH EFFECT
ONLY FROM 1.4.2007 INSTEAD OF 2.10.2006 AS VIOLATIVE OF
ARTICLE ... Karnataka Value
Added Tax Act, 2003 ('the KVAT Act ' for short) by
Karnataka Act No.6 of 2007 on the sole ground that
Karnataka Value Added Tax Act,
2003 ('the KVAT Act ' for short) pertaining to the
periods - February 2009 & March 2009, April ... conferred with such a power under Section 87 of the
KVAT Act read with Rule 173 of the Karnataka Value
Added Tax Rules
INDIA PRAYING TO
QUASH SUB-SECTION (4) OF SECTION 4 OF KVAT ACT, 2003
AS BEYOND THE COMPETENCE OF THE STATE LEGISLATURE
UNDE ENTRY
INDIA WHOLESALE TRADING PRIVATE LTD.
A COMPANY INCORPORATED UNDER
THE INDIAN COMPANIES ACT
HAVING ITS REGISTERED OFFICE AT:
8TH FLOOR, DLF CENTER
PARLIAMENT STREET ... PRAYING TO
QUASH THE SUB-SECTION (5) OF SECTION 4 OF KVAT ACT,
2003 INSERTED WITH EFFECT FROM 1.4.10 VIDE
AMENDMENT SECTION
INDIA PRAYING TO
QUASH SUB-SEC (5) OF SEC 4 OF KVAT ACT 2003 INSERTED
W.E.F 1.4.10 VIDE AMENDMENT ... KVAT
(AMENDMENT) ACT 2010 (KARNATAKA ACT 4/10) VIDE
ANNX-A AND ALSO CONSEQUENTLY ISSUE A WRIT OF
CERTIORARI OR A DECLARATION IN THE NATURE
KARNATAKA VALUE ADDED TAX ACT, 2003 AS INSERTED BY
THE PROVISIONS OF THE KARNATAKA VALUE ADDED TAX
(AMENDMENT) ACT 2010 AS UNCONSTITUTIONAL, ULTRA
VIRES, ILLEGAL ... WRIT OF CERTIORARI
QUASHING SUB-SECTION (5) OF SECTION 4 OF KVAT ACT,
2003 INSERTED WITH EFFECT FROM IST APRIL 2010 VIDE
AMENDMENT SECTION
PERFUMERS (P) LTD.
A COMPANY REGISTERED UNDER THE
PROVISIONS OF THE COMPANIES ACT, 1956
AND HAVING ITS REGISTERED OFFICE AT
R-96, IST FLOOR, MODEL ... PRAYING TO
QUASH THE SUB-SECTION (5) OF SECTION 4 OF KVAT ACT,
2003 INSERTED WITH EFFECT FROM 1.4.10 VIDE
AMENDMENT SECTION
pursuance of the
assessment order under Section 39(1) of the KVAT Act
2003.
-2-
WP.No.41986/2012 &
WP.Nos.42098-108/2012
PRAYING TO
QUASH THE SUB-SECTION (5) OF SECTION 4 OF KVAT ACT,
2003 INSERTED WITH EFFECT FROM 1.4.10 VIDE
AMENDMENT SECTION
