Respondent U/s.39(1) 72(2) and 36 of
KVAT Act dated 09.05.2012 for the period from April 2010 to
March ... order passed by the R1 U/s.63- A of the KVAT Act , dated
14.5.12 for the period from April 2005 to March
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
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
paid on fertilizers, pesticides etc., purchased from dealers
registered under KVAT Act, 2003 from the output tax payable
on sales of coffee ... paid on fertilizers, pesticides etc., purchased from dealers
registered under KVAT Act, 2003 from the output tax payable
on sales of coffee
writ of certiorari quashing the
Endorsement issued under Section 42 of KVAT Act, 2003 in
No.ACCT/LVO-060/A/12-13 dated ... Act, 1956 along with attachment notice issued
under Section 45 of KVAT Act attaching the Bank account of
the petitioner in No.ACCT
security for
the balance amount as condition for staying recovery of KVAT
dues for the years ... issued by the Deputy Commissioner
under Section 55(4) of the KVAT Act. Revisions visualised
under Section 57 are essentially against nonappealable orders
or orders
INDIA PRAYING TO
QUASH SUB-SECTION (4) OF SECTION 4 OF KVAT ACT, 2003
AS BEYOND THE COMPETENCE OF THE STATE LEGISLATURE
UNDE ENTRY
Sections 39(1) , 36 , 37 and 72(2) of the KVAT Act,
2003.
These petitions coming on for preliminary hearing this
day, the Court made ... well as
Sections 36 and 37 of the KVAT Act for the period from
3
01.04.2007 to 31.03.2008. By the said notice, petitioner was
notified
Act, 2003 for the year 2009-10
(for short 'the Act').
3. Petitioner is a company registered under the Companies
Act engaged ... activities. The petitioner is duly
registered as a dealer under the KVAT Act 2003. The 2nd
respondent has passed a reassessment order under Section
stay granted by operation of
Section 62(3)(c)(ii) of KVAT Act, 2003 and etc.
WP 9065-81/2012
2
This petition coming
