SRI K M IBRAHIM vs. STATE OF KARNATAKA MINISTRY OF FINANCE

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WP/9634/2009HC KarnatakaKAHC01002819200910 February 2017Bench: RAGHVENDRA S.CHAUHAN2 pages
AI SummaryDismissed

What did the High Court hold?

The Court granted the petitioner four weeks to comply with office objections. Failure to do so would result in the petition being automatically dismissed without further reference.

What were the facts?

The petitioner challenged a provision of the Act that allowed the assessing authority to collect agriculture income tax from the transferor of land instead of the transferee who earned the income. The petitioner sought to declare this provision ultra vires and quash an impugned order.

What were the issues?

The primary issue was the validity of a provision allowing tax collection from the transferor instead of the actual income earner. The petitioner questioned if this provision was ultra vires to Section 25 of the Act.

Which sections of the Income-tax Act were involved?

Section 25

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P. No. 9634/2009
W.P. No. 4559/2010

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KARNATAKA, AT BENGALURU

DATED THIS THE 10TH DAY OF FEBRUARY, 2017

BEFORE

THE HON'BLE MR. JUSTICE RAGHAVENDRA S. CHAUHAN

WRIT PETITION No. 9634/2009 & WRIT PETITION No. 4559/2010 (T-IT)

BETWEEN:

Sri.K.M.Ibrahim, S/o Mohammad Age: 68 years, Occ: Business Blumoon Estate, Suntikoppa, Kodagu Dist. ... PETITIONER (By Sri./Smt : S.M. CHANDRA SHEKHAR., Advocate)

AND:

1.

State of Karnataka, Ministry of finance, Department of Revenue, Vidhana Soudha, Dr. Ambedkar Veedhi, Bangalore-01, Rep. by Secretary.

2.

The Assistant Commissioner of Commercial Taxes (L.T and A.I.T), Madikeri, Kodagu Dist.

3.

H.K.Muthanna S/o Late H.K.Kamavva, Age: Major, Suntikoppa, Kodagu Dist. ... RESPONDENTS

(By Sri./Smt : State Counsel to take notice for R1 & 2) …2

W.P. No. 9634/2009

& W.P. No. 4559/2010 2

These Writ Petitions are filed under Articles 226 & 227 of the Constitution of India praying to declare that provision to section 25 of the Act, authorizing the assessing authority to demand and collect the agriculture income tax from the transferor of an agriculture land instead of collecting the tax from the transferee, who has earned the agriculture income before the transfer of the agriculture land as ultravirus of sec 25 of the act. Quash the impugned order dated: 22.12.2008 passed by the 2nd Respondent produced at Annexure-A as illegal.

These Writ Petitions coming on for orders on this day the court made the following order.

ORDER

The learned counsel for the petitioner is granted four weeks time to comply with the office objections, failing which, this petition shall stand automatically dismissed without further reference to the Court.

Sd/- JUDGE

T By : JAY

C By : R R By : JAY

COPY

Sd/-

ASSISTANT REGISTRAR

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