RAGHUPATI HEGDE, S/O MAHABALESHWAR HEGDE, vs. THE CHIEF COMMISSIONER OF INCOME TAX

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WP/107847/2017HC KarnatakaKAHC02002876201703 September 2021Bench: S.R. KRISHNA KUMAR3 pages
AI SummaryRemanded

What did the High Court hold?

The High Court directed the respondent to consider the petitioner's representation and pass an appropriate order within three months. The court acknowledged the respondent's submission that they would consider the representation if given reasonable time.

What were the facts?

The petitioner submitted a representation to the Chief Commissioner of Income Tax seeking appointment as a Registered Valuer under the Wealth Tax Rules. This representation, dated March 7, 2017, remained unconsidered by the respondent.

What were the issues?

The primary issue was the non-consideration of the petitioner's representation for appointment as a Registered Valuer. The court was asked to direct the respondent to act on the representation.

Which sections of the Income-tax Act were involved?

Wealth Tax Rules

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH

DATED THIS THE 3RD DAY OF SEPTEMBER, 2021 BEFORE THE HON’BLE MR.JUSTICE S.R. KRISHNA KUMAR

WRIT PETITION NO.107847/2017 (T-IT)

BETWEEN RAGHUPATI HEGDE, S/O MAHABALESHWAR HEGDE, AGE: 54 YEARS, OCC: CLASS-I CONTRACT AND VALUER, RESIDENT OF ‘KHAMAKSHI’ RAYARPETE, SIRSI-581401, DIST: U.K.KARWAR. ... PETITIONER (BY SRI A.P.MURARI, ADVOCATE)

AND THE CHIEF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, EDC COMPLEX, PATTO PLAZA, PANAJI-GOA. ... RESPONDENT

(BY SRI Y.V.RAVIRAJ, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT TO CONSIDER THE ANNEXURE- C REPRESENTATION DATED 07.03.2017 OF THE PETITIONER AND TO APPOINT HIM AS REGISTERED VALUER UNDER THE WEALTH TAX RULES, IN ACCORDANCE WITH LAW AND ETC.

THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, THE COURT, MADE THE FOLLOWING:

2 ORDER

In this writ petition, the petitioner has sought for the following reliefs: i. Issue a writ or order in the nature of writ of mandamus directing the respondent to consider the Annexure- C representation dated 07.03.2017 of the petitioner and to appoint him as Registered Valuer under the Wealth Tax Rules, in accordance with law. ii. Pass such other order or directions as deemed fit in the circumstances of the case, in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned counsel for the respondent. Perused the material on record. 3. It is the grievance of the petitioner that his representation dated 07.03.2017 at Annexure-C submitted to the respondent has not been considered so far by them nor any order has been passed on the

3 same. Under these circumstances, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondent submits that if reasonable time is given, they would consider and pass necessary order on the said representations. 5. In view of the aforesaid facts and circumstances and rival submissions, the respondent is hereby directed to address the grievances of the petitioner and consider his representation dated 07.03.2017 at Annexure-C and pass appropriate order in accordance with law, within a period of three months from the date of receipt of a copy of this order. With the aforesaid directions, the petition stands disposed off.

Sd/- JUDGE CLK

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