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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10th DAY OF JUNE, 2015
PRESENT
THE HON’BLE MR.JUSTICE MOHAN M.SHANTANAGOUDAR
AND
THE HON’BLE MR.JUSTICE ARAVIND KUMAR
W.A. NO.6168/2010 C/W W.A.NOS. 31125/2012, 30181/2013, 3278/2009 & 2261-2392/2010, 4885-4910/2010 & 150-208/2011, 4524/2009, 3277/2010(T-EYT)
W.A. NO.6168 OF 2010:
BETWEEN:
THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-01.
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT-2), HUBLI. ... APPELLANTS
(BY SRI.DR. S.V.GIRIKUMAR, AGA)
AND:
M/s. EICHER MOTORS LTD., SATTUR, P.B.ROAD, DHARWAD REPRESENTED BY ITS DEPUTY MANAGER, MR.RADHAKRISHNA
2 AGED ABOUT 37 YEARS.
..RESPONDENT
(BY SRI. A.K. ALUR, ADVOCATE)
THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961, PRAYING TO (A) ALLOW THE ABOVE WRIT APPEAL. (B) SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN W.P.NO.6702/2008 (T-EYT), DATED 12/10/2009 BY ALLOWING THIS WRIT APPEAL.
W.A.NO. 31125 OF 2012:
BETWEEN:
THE SECRETARY TO GOVT. FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU.
THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (INTELLIGENCE & TRANSITION) BELLARY & DAVANAGERE DVN., BELLARY.
THE REGIONAL TRANSPORT OFFICER,
HOSPET, BELLARY DISTRICT. ... APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s. B.M.M. ISPAT LIMITED, AT NO.114, DHANAPUR VILLAGE, HOSPET, BELLARY DIST. (AUTHORISED SIGNATORY, SRI. K G VIJAPUR, S/O GOPALAPPA, AGED ABOUT 53 YEARS.
... RESPONDENT
(BY SMT H. VANI, ADVOCATE)
THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH COURT ACT, PRAYING TO A] ALLOW THE ABOVE APPEAL. B] SET ASIDE THE ORDER DTD.09.06.2010 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WP NO.30055/2008 [T-EYT] BY ALLOWING THIS WRIT APPEAL.
W.A.NO. 30181/2013:
BETWEEN:
STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560001
THE ENTRY TAX OFFICER, COMMERCIAL TAX OFFICE, 1ST CIRCLE, BAGALKOT.
THE REGIONAL TRANSPORT OFFICER, THE REGISTERING AUTHORITY, BAGALKOT. ... APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
MALLANGOUDA DODDANGOUDAR, S/O. NINGANGOUDA, SRI. MALLANGOUDA DODDANGOUDAR S/O. NINGANGOUDA, AGED ABOUT 44 YEARS AT POST: HALLUR, DIST: BAGALKOT.
... RESPONDENT
(BY SRI. ATUL K. ALUR, ADVOCATE)
4 THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH COURT ACT, 1961, R/W.27 OF WRIT PROCEEDINGS RULES, PRAYING TO SET ASIDE THE ORDER DATED 25/09/2012 PASSED BY THE LEARNED SINGLE JUDGE IN WP.NO.8474/2008 (T.EYT) BY ALLOWING THIS WRIT APPEAL.
W.A. NO. 3278 OF 2009:
BETWEEN:
STATE OF KARNATAKA BY ITS FINANCE SECRETARY VIDHANA SOUDHA, BENGALURU.
GOVERNMENT OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY VIDHANA SOUDHA, BENGALURU-560 001.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.L & T CASE EQUIPMENT PVT., LTD., NO.38, CUBBON ROAD, BENGALURU (REPRESENTED BY ITS AREA ACCOUNTANT HARISH BARAI).
..RESPONDENT
(BY SMT.A.RAMA, SRI.D.VENKATESH, SRI.S.P.S.CHAUHAN, ADVOCATES)
W.A.NO. 2261/2010:
BETWEEN:
COMMERCIAL TAX OFFICER 2ND CRICLE, KUNDAPURA
THE COMMISSONER OF
5 COMMERCIAL TAXES GANDHINAGAR, BENGALURU.
STATE OF KARNATAKA BY ITS SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU.
..APPELLANTS
(BY SRI. DR. S.V. GIRI KUMAR, AGA)
AND:
LAKSHMI CONSTRUCTION & EARTH MOVERS, J.L.B. ROAD, KUNDAPURA REPRESENTED BY ITS PARTNER SRI.G.D.VIKRAM.
..RESPONDENT
(SERVED)
W.A.NO. 2262/2010
BETWEEN:
THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU.
COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA GANDHINAGAR BENGALURU-560001.
ASSISTANT COMMISSIONER
6 OF COMMERCIAL TAXES(INT.) COMMERCIAL TAXES DEPARTMENT RAICHUR.
..APPELLANTS (BY SRI. DR. S.V. GIRI KUMAR, AGA)
AND:
SRI. G. NAVEEN PATIL SRI. SHEELARAM AUTO CENTRE GOSHALA ROAD, RAICHUR REPRESENTED BY ITS PROPRIETOR SHRI. J. NAVEEN PATEL S/O SRI JATHALAL PATEL AGED ABOUT 38 YEARS.
…RESPONDENT
(BY SRI.M.VINAYA KEERTHY, ADVOCATE)
W.A.NO. 2263/2010
BETWEEN:
THE STATE OF KARNATAKA
REPRESENTED BY ITS PRINCIPAL SECRETARY
TO GOVERNMENT,
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU.
COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU-560 001.
ASST. COMMISSIONER OF
COMMERCIAL TAXES (INT.)
COMMERCIAL TAXES
DEPARTMENT, RAICHUR.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
7 AND:
BALE PRABHAKAR SHOP NO.1-11-55/34A, MARUTHI DEPARTMENTAL STORES VENKATESHWARA COLONY RAICHUR AGED ABOUT 26 YEARS S/O SRI PARASHIVAPPA.
..RESPONDENT
(SERVED)
W.A.NO. 2264/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU-560 001.
GOVERNMENT OF KARNATAKA
REPRESENTED BY ITS FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU-560 001.
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (INTELLIGENCE) E.Z. KALABURGI
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ASSESSMENTS-II) KALABURGI
...APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.GRASIM INDUSTRIES LTD., UNIT: RAJASHREE CEMENTS MALKHED
8 DIST: KALABURGI REPRESENTED BY ITS SRI. G.M.FINANCE & ACCOUNTS SACHIN BANGUR.
..RESPONDENT
(SERVED)
W.A.NOs. 2265-2267/2010
BETWEEN:
COMMERCIAL TAX OFFICER KARKALA KARKALA TALUK UDUPI DISTRICT.
COMMERCIAL TAX OFFICER 1ST CRICLE, UDUPI.
COMMERCIAL TAX OFFICER 1ST CIRCLE, MANGALURU MANGALURU.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SATISH BHANDARY S/O GOPALA BHANDARY AGED ABOUT 36 YEARS NEAR DURGA NURSING HOME JODURASTE KUKKUNDUR VILLAGE KARKALA. UDUPI DISTRICT.
UMESH SHETTY S/O KRISHNA SHETTY AGED ABOUT 30 YEARS KRISHNA COMPLEX, MUNIYAL KARKALA TALUK UDUPI DISTRICT.
JYOTHI RAMACHANDRA W/O RAMACHANDRA
9 AGED ABOUT 30 YEARS RAMACHANDRA NILAYA ODALA, BALAL ROAD, UJRE BELATHANGADI TAKLUK D.KANNADA DISTRICT
..RESPONDENTS
(BY SRI.PRAKASHA HEGDE, ADVOCATE)
W.A.NOs. 2268-2274/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU-560 001.
GOVERNMENT OF KARNATAKA
REPRESENTED BY ITS
FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU-560 001.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.ASSOCIATED CEMENT COMPANIES LIMITED 003-A, GROUND FLOOR (THE ESTATE) NO.121, DICKENSON ROAD BENGALURU-560042 REPRESENTED BY ITS MANAGER-FINANCE N.VENKATARAMAN.
..RESPONDENT
(BY SMT.A.RAMA, SRI.D.VENKATESH & SRI.S.P.S.CHAUHAN, ADVOCATES
W.A.NO.2275/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
DEPARTMENT OF FINANCE
VIDHANA SOUDHA
DR. AMBEDKAR ROAD,
BENGALURU.
THE COMMERCIAL TAX OFFICER 1ST CIRCLE, 2ND FLOOR EMJAY COMPLEX BALMATTA MANGALURU DAKSHINA KANNADA DISTRICT.
..APPELLANTS (BY SRI. DR. S.V. GIRI KUMAR, AGA)
AND:
SRI. M. SHEKAR SHETTY S/O SRI. THIMMAPPA SHETTY AGED ABOUT 50 YEARS MADOOR GUTTHU HOUSE KOTEKAR MANGALURU DAKSHINA KANNADA DISTRICT.
..RESPONDENT
(SERVED)
W.A.NOS.2276-2277/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES II CIRCLE, MANGALURU DAKSHINA KANNADA DISTRICT.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s. MAK COMBINES PVT. LTD., DOOR NO. 12-4-387/61 II FLOOR, SADGURU COMMERCIAL COMPLEX, NEAR FLOWER MARKET ROAD MANGALURU-575 001 REPRESENTED BY ITS DIRECTOR SRI SINJU A KHARIM.
..RESPONDENT
(SERVED)
W.A.NO. 2278/2010:
BETWEEN:
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY TO GOVERNMENT FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU-560001
JOINT COMMISSIONER FOR COMMERCIAL TAXES (INTELLIGENCE) NORTH ZONE SHRILAKSHMI COMPLEX SADASHIVANAGAR BELGAUM.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
12 AND:
M/s. BEMCO HYDRALICS LTD., UDAYAMBAG, NO. 690 KHANAPUR ROAD BELGAUM BY MANAGING DIRECTOR.
..RESPONDENT
(SERVED)
W.A.NO. 2279/2010:
BETWEEN:
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY TO GOVERNMENT FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU-560001
COMMISSIONER OF COMMERICAL TAXES
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU-560 001.
COMMERCIAL TAX OFFICER IV CIRCLE BANGALORE CITY DIVISION IV ABAYA COMPLEX PLATFORM ROAD BENGALURU-560020.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.DELUXE ROAD LINES (P) LTD., NO.79, 4TH CROSS N.R. ROAD BENGALURU-560002 REPRESNETED BY ITS CHAIRMAN MR. KUSHAL CHAND D SHAH
13 AGED ABOUT 50 YEARS S/O DHANJI KALYANJI DHARMASHI. ..RESPONDENT
(SERVED)
W.A.NO. 2280/2010:
BETWEEN:
STATE OF KARNATAKA
BY ITS SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU.
COMMERCIAL TAX OFFICER
1ST CIRCLE, MANGALURU.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI. DIVAKARA SHETTY, S/O SRI. SUNDAR SHETTY AGED ABOUT 41 YEARS MADOOR GUTTHU HOUSE KOTEKAR, MANGALURU, D.K. DISTRICT. REPRESENTED BY SRI. G.K.V.MURTHY & P E UMESH ADVOCATE BENGALURU-560094.
..RESPONDENT
(SERVED)
W.A.NO.2281/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
DEPARTMENT OF FINANCE
VIDHANA SOUDHA
BENGALURU.
THE ENTRY TAXES OFFICER (INT)-1, O/O THE JCCT (INT) VANIJYA TERIGE BHAVAN MANGALURU-575 001.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.SEA ROCK SHIPPING CO. LTD., CANARA STEEL PREMISES BAIKAMPADY MANGALURU REPRESENTED BY ITS DIRECTOR SRI. RAMACHANDRA RAO.
..RESPONDENT
(SERVED)
W.A.NO. 2282/2010
BETWEEN:
THE ENTRY TAX OFFICER I CIRCLE, UDUPI-576 101.
THE COMMERCIAL TAX OFFICER 1ST CIRCLE, II FLOOR MJS COMPLEX BALMATTA MANGALURU-575 001.
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY
DEPARTMENT OF FINANCE
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
DR. AMBEDKAR VEEDHI,
BENGALURU -560 001.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SYNDICATE BANK HEAD OFFICE MANIPAL REPRESENTED BY ITS GPA HOLDER SRI. R. RANGABASHYEM S/O SRI. V RAJAGOPAL AGED ABOUT 57 YEARS.
..RESPONDENT
(BY SMT.VANI H., ADVOCATE)
W.A.NO. 2283/2010:
BETWEEN:
THE COMMERCIAL TAX OFFICER (INT-I) OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (INT) 1ST FLOOR, VANIJYA THERIGE BHAVAN NEHRU MAIDAN ROAD, MANGALURU - 575 001.
..APPELLANT
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
GIRISH KUMAR AGED 45 YEARS S/O T.MAILAPPAGOWDA SWAMI NILAYA, MIDLE VILLAGE, BELTHANGADY TALUK, MANGALURU.
..RESPONDENT
(BY SMT.ASHIKA K.S., ADVOCATE FOR M/s.P.KARUNAKARAN ASSOCIATES)
16 W.A.NO. 2284/2010:
BETWEEN:
STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU- 560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU -560 009.
COMMERICIAL TAX OFFICER VI CIRCLE, ABHAYA COMPLEX, SLUM CLEARANCE BOARD SESHADRIPURAM BENGALURU -560 020.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SHARMA TRANSPORTS NO.328, TSP ROAD FORT BENGALURU- 560 002 REPRESENTED BY ITS PROPRIETOR SHRI SURESH KUMAR SHARMA AGED ABOUT 37 YEARS, S/O SHRI LATE D.P.SHARMA.
..RESPONDENT
(SERVED)
17 W.A.NO. 2285/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY PRINCIPAL
SECRETATY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU -560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU -560 009.
COMMERCIAL TAX OFFICER (INT.)
NORTH ZONE
SHRI LAKSHMI COMPLEX
SADASHIVANAGAR
BELAGAVI
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.MOHINI SAREES SRI SADAN, 87/A, SAMBHAJI ROAD JOSHI MALA, KHASBAG BELAGAVI REPRESENTED BY ITS PARTNER SHRI BADRINARAYAN R BHANDARI AGED ABOUT 48 YEARS, S/O SHRI RAMPAL.
…RESPONDENT
(SERVED)
W.A.NOS. 2286-2287/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560 001.
ENTRY TAX OFFICER 1ST CIRCLE, KALA BHAVAN DHARWAD.
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (INT.) SOUTH ZONE, N K COMPLEX HUBLI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.ADARSHA EARTH MOVERS PST SHIRAGUPPI TALUK HUBLI DISTRICT DHARWAD REPRESENTED BY PARTNER SRI.P.G.HANAMANA REDDY.
..RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO. 2288/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560 001.
19 2. ENTRY TAX OFFICER
1ST CIRCLE,
COMMERCIAL TAX BUILDING,
GADAG.
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (INT.) SOUTH ZONE, N.K. COMPLEX, HUBLI.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI LAKKAPPA S LAKKANNAVAR AGED 44 YEARS AREKKURABATT TALUK NAVALGUND DISTRICT DHARWAD REPRESENTED BY SRI.L.S.LAKKANNAVAR.
..RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO. 2289/2010
BETWEEN:
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES ASSESSMENT SHIVAMOGGA.
STATE OF KARNATAKA
REPRESENTED BY FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560001.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
20 AND:
PERFECT ALLOY COMPONENTS PVT. LTD., C-14, INDUSTRIAL ESTATE, SAGARA ROAD SHIVAMOGGA- 577 204 REPRESENTED BY ITS DIRECTOR SRI NANJUNDA SETTY.
..RESPONDENT
(SERVED)
W.A.NO. 2290/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY FINANCE SECRETARY
VIDHANA SOUDHA,
BENGALURU -560 001.
ENTRY TAX OFFICER
COMMERCIAL TAX BUILDING
BAILHONGAL
DISTRICT BELGAUM.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI. SUBHAS RAMAPPA MORABAD
SINCE DECEASED BY HIS LR’S
1(a) SMT. KASTURI,
W/O LATE SUBASH MURABAD
AGED ABOUT 50 YEARS
1(b) SMT. ANJANA
W/O RAJENDRA KUMAR ERADDI
AGED ABOUT 30 YEARS
1(c) SRI. RAMESH
S/O SUBHASH MURABAD
AGED ABOUT 27 YEARS
1(d) SRI. VENKATESHA
S/O SUBHASH MURABAD
AGED ABOUT 25 YEARS.
ALL ARE R/AT SANGARESHKOPPA TALUK SAUNDATTI, DISTRICT DHARWAD.
…RESPONDENT
(SERVED)
W.A.NO. 2291/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560 001.
ENTRY TAX OFFICER,
1ST CIRCLE,
COMMERCIAL TAX BUILDING
DHARWAD.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INT.)
SOUTHA ZONE,
N.K. COMPLEX, HUBLI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.SRINIVASA EARTH MOVERS AND CONTRACTORS POST - AREKURAHATTI, DIST - DHARWAD REPRSENTED BY ITS PROPRIETOR SRI.R.S.LAKKANNAVAR.
..RESPONDENT
22 (BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO. 2292/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560 001.
ENTRY TAX OFFICER
COMMERCIAL TAX BUILDING
BAILHONGAL
DISTRICT BELAGAVI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI NEELAKANT DADDI AGED 42 YEARS S/O GURUPUTRAPPA R/O GURUVARPET, KITTUR - 591115 DISTRICT BELGAUM REPRESENTED BY SRI.N.G.DADDI.
…RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO. 2293/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560 001.
ENTRY TAX OFFICER
1ST CIRCLE, KALABHAVAN
BUILDING, P.B. ROAD,
DHARWAD.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INT.)
SOUTH ZONE, N.K. COMPLEX, HUBLI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI HANUMANTHAGOUDA V PATIL AGED 36 YEARS S/O VITTALAGOUDA PATIL NO.72, SADASHIVNANDA NAGAR BHAIRDIDEVARKOPPA HUBLI – 25.
..RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO.2294/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU-560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU -560 009.
ENTRY TAX OFFICER
1ST CIRCLE, NO.4B 71,
VANIJYA THERIGE KARYALAYA
SADASHIVANAGAR
BELAGAVI
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.MADHUSUDHAN SAREES 451, KHADE BAZAR SHAHAPUR, BELAGAVI- 3 PHONE 24B 8300, REPRESENTED BY ITS PARTNER SHRI MADHUSUDHAN R BHANDARI AGED 24 YEARS, S/O SHRI RAMPAL.
..RESPONDENT
(SERVED)
W.A.NOS. 2295-2301/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560001.
COMMERCIAL TAX OFFICER,
COMMERCIAL TAX DEPARTMENT
PUTTUR TALUK
DAKSHINA KANNADA-1.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
25 AND:
SRI.U.SHANKARANARAYANA BHAT S/O U.GANAPAYYA BHAT MITHOOR HOUSE, UBANDKA MITHOOR POST AND VILLAGE, SULLIA TALUK D K - 574 239.
..RESPONDENT
(SERVED)
W.A.NO.2302/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560001.
THE COMMISSIONER OF
COMMERCIAL TAXES (INT.)
N.K. COMPLEX,
KESHAVAPURA
HUBLI-23.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI.S.S.NAGADOUDA AGED 48 YEARS NEAR TAVARGERE NURSING HOME BELGAUM ROAD, DHARWAD.
..RESPONDENT
(SERVED)
26 W.A.NO. 2303/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU -560 001.
THE REGIONAL TRANSPORT OFFICE
JAYANAGARA
BENGALURU.
…APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s.MAHYCO SEEDS CO.LTD., NO.120, DHONTI ARCAD 5TH MAIN, CHAMRAJPETE BENGALURU REPRESENTED BY SRI T.N.SUBBA RAO NATIONAL MARKETING MANAGER. ..RESPONDENT
(SERVED)
W.A.NOS. 2304-2306/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU -560 001.
THE COMMISSIONER OF COMMERCIAL TAXES KARNATAKA VANIJYA THERIGE KARYALAYA GANDHINAGAR
27 BENGALURU -560 009.
ENTRY TAX OFFICER
1ST CIRCLE, COMMERCIAL TAX OFFICE
BIJAPUR.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
MR ARVIND G MANGALWADI AGED ABOUT 37 YEARS PROPRIETOR S/O SRI GURULINGAPPA C/O MANGALWADE TAMARIND INDUSTRIES, SINDGI ROAD, BIJAPUR.
SMT SHARADA ASHOK KOTI
AGED ABOUT 39 YEARS PROPRITRIX W/O ASHOK S KOTI MIG 19, KHB COLONY SOLAPUR ROAD, BIJAPUR.
MR ANIL A KOTI
AGED ABOUT 22 YEARS PROPRIETOR S/O SRI ASHOK S KOTI MIG 19, KHB COLONY SOLAPUR ROAD,
BIJAPUR.
..RESPONDENTS
(SERVED)
W.A.NO. 2307/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560 001.
ENTRY TAX OFFICER
COMMERCIAL TAX BUILDING, 3RD ADDL. CIRCLE, GADAG.
THE ENTRY TAX OFFICER,
1ST CIRCLE, KALABHAVAN
P.B. ROAD, DHARWAD.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI MAHANTESHGOUDA D PATIL S/O DODDABASANAGOUDA OCC: BUSINESS AT POST BYALAL TALUK NAVALGUND DISTRICT DHARWAD.
..RESPONDENT
(SERVED)
W.A.NO. 2308/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
FINANCE SECRETARY
VIDHANA SOUDHA
BENGALURU -560 001.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INT.)
N.K. COMPLEX,
KESHAVAPUR,
HUBLI-23.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI JAYA SHETTY S/O SUDHAKAR SHETTY AGED ABOUT 36 YEARS OCC: BUSINESS AT POST BHARGI TALUK KUMTA DIST UTTARAKANNADA.
..RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NOS. 2309-2310/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETATY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU -560 001.
COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU -560 009.
THE ENTRY TAX OFFICER,
1ST CIRCLE, COMMERCIAL TAX
OFFICES, BIJAPUR.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
MR.HUVAPPA G KUMBAR PRESIDENT
30 AGED ABOUT 68 YEARS S/O SRI GIRIYAPPA KUMBAR BHARTIYA SMALL AND VILALGER INDUSTRIES ASSOCIATION SINDAGI ROAD, BIJAPUR.
MR BASAWARAJ PROPRIETOR AGED ABOUT 48 YEARS S/O RUDRAPPA LALASANGI C/O M/s.LALASANGI AGENCIES BARAKAMAN CROSS ROAD, BIJAPUR.
..RESPONDENTS
(SERVED)
W.A.NO.2311/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU -560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU -560 009.
THE ENTRY TAX OFFICER,
1ST CIRCLE, COMMERCIAL TAX
OFFICES, BIJAPUR.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
31 AND:
MR JAGADISH S MANGALWADE PROPRIETOR AGED ABOUT 53 YEARS S/O SHIVALINGAPPA MANGALWADE C/O M/s.MYSORE CUTTONSEED INDUSTRIES, BIJAPUR.
..RESPONDENT
(SERVED)
W.A.NO.2312/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU -560 001.
COMMERCIAL TAX OFFICER,
1ST CIRCLE, HAVERI.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI CHANDRAPPA M HELGAMMANAVAR S/O MARADAPPA AGED ABOUT 32 YEARS OCC:BUSINESS AT POST KANAKA SADANA KURABAGERI TALUK RANEBENNUR DIST.HAVERI- 581 115.
…RESPONDENT
(SERVED)
W.A.NO.2313/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU -560 001.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INTELLIGENCE)
N.K.COMPLEX,
KESHWAVAPUR, HUBLI.
..APPELLANTS (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI GANESH N KALLIMANI S/O NAGAPPA AGED ABOUT 29 YEARS OCC: BUSINESS AT POST HOSARITTI TALUK HAVERI DIST. HAVERI -581 213.
…RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO.2314/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
33 2. THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INTELLIGENCE)
ENKAY COMPLEX,
HUBLI ZONE, HUBLI.
..APPELLANTS (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI A M VAIDYA S/O MAHABALESHWAR VAIDYA AGED ABOUT 32 YEARS OCC: BUSINESS, AT POST & TALUK YELLAPUR DIST. UTTARA KANNADA.
…RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO.2315/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX OFFICER
(COMMERCIAL TAXES)
BAILAHONGAL,
BELAGAVI DISTRICT.
..APPELLANTS (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SURENDRA OMPRAKASH KWATRA
34 AGED ABOUT 45 YEARS MAHARAJA TEMPO HOUSE FORT ROAD, BELAGAVI
..RESPONDENT
(SERVED)
W.A.NO.2316/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX OFFICER
(COMMERCIAL TAXES)
BAILAHONGAL,
BELAGAVI DISTRICT.
..APPELLANTS (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI VITTAL B RAIBAGI S/O SRI BHIMASEEN RAIBAGI AGED ABOUT 45 YEARS R/O SOUDATTI ROAD, BAILHONGAL BELAGAVI.
..RESPONDENT
(SERVED)
W.A.NO.2317/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX OFFICER
(COMMERCIAL TAXES)
II CIRCLE, NIPPANI
BELAGAVI DISTRICT.
..APPELLANTS (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI RAO SAHEB ANNA SAHEB PATIL S/O SRI ANNASAHEB PATIL AGED ABOUT 60 YEARS R/O BORGAM VILLAGE, CHIKKODI TALUK, BELAGAVI DISTRICT.
..RESPONDENT
(SERVED)
W.A.NOS.2318-2319/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
1ST CIRCLE, GADAG.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
36 AND:
M/s.ANGAM EARTH MOVERS BASAVESHWARA COMPLEX, VEERANARAYAN TEMPLE ROAD, GADAG, (REPRESENTED BY ITS PARTNER SRI.S.S.KALASAPUR).
..RESPONDENT
(SERVED)
W.A.NOS.2320-2321/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INTELLIGENCE)
ENKAY COMPLEX,
HUBLI ZONE,
KESHAVAPUR,
HUBLI-580 023.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI SANGAPPA S UNNIBAVI S/O SIDDARAMAPPA AGED ABOUT 36 YEARS OCC: BUSINESS R/O J C EXTN., NEAR WATER TANK MEDLERI ROAD, RANEBENNUR DISTRICT HAVERI.
..RESPONDENT
37 (BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NOS.2322-2326/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
1ST CIRCLE, D.C. COMPOUND
BIJAPUR.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI BABURAO S BIRADAR S/O SHIVAPUTRAPPA AGED ABOUT 34 YEARS OCC: BUSINESS R/O CHAWADIHAL TALUK INDI, DISTRICT BIJAPUR.
..RESPONDENT
(SERVED)
W.A.NOS.2327-2328/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU- 560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU -560 009.
ENTRY TAX OFFICER
1ST CIRCLE, CLUB ROAD,
NO.4871, VANIJYA THERIGE KARYALAYA
BELAGAVI.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s.GHODAWAT PAN MASALA PRODUCTS (I) PVT., LTD., 5 & 6 RAGHAVENDRA COLONY, KHASBAG, BELAGAVI, A PRIVATE LIMITED COMPANY REPRESENTED BY ITS DIRECTOR, SRI SANJAY DHANCHAND GHODAWAT, AGED ABOUT 40 YEARS, S/O DHANCHAND GHODAWAT.
..RESPONDENT
(BY SRI.G.RABINATHAN & SRI.M.THIRUMALESH, ADVOCATES
W.A.NO.2329/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
OFFICE OF THE COMMERCIAL
TAX OFFICER, (COMMERCIAL TAXES)
1ST CIRCLE, DAVANAGERE.
..APPELLANTS (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRISH MAHAVEER PATIL S/O SRI MAHAVEER PATIL PROPRIETOR B.P.AUTOMOBILES C/O DIAMOND METAL SCREEN UDYAMBAGH INDUSTRIAL ESTATE PHADKE COMPOUND BELAGAVI
..RESPONDENT
(BY SRI.PHANIRAJ KASHYAP, ADVOCATE)
W.A.NO. 2330/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU -560 001.
ENTRY TAX OFFICER
OFFICE OF THE COMMERCIAL TAX
OFFICER (COMMERCIAL TAXES)
1ST CIRCLE, CLUB ROAD,
NO.4871, VANIJYA THERIGE KARYALAYA, BELAGAVI.
…APPELLANTS (BY SRI.DR. S.V. GIRIKUMAR, AGA)
40 AND:
MRS MALLIKA TANTRY W/O P.SRINIVAS TANTRY KARNATAK BANK LTD., SHIVAJI ROAD, RADIO COMPLEX, BELAGAVI.
..RESPONDENT
(SERVED)
W.A.NOS. 2331-2332/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INTELLIGENCE)
N.K. COMPLEX,
KESHAVAPUR,
HUBLI.
…APPELLANTS
(BY SRI.DR. S.V. GIRIKUMAR, AGA)
AND:
SRI ECHARAPPA D BADIGER S/O DYAMAPPA BADIGER AGED ABOUT 55 YEARS OCC: BUSINESS H.NO.78, LAKSHMI NIVAS SIDDALINGESHWARA HOUSING SOCIETY VIKAS NAGAR, HUBLI.
SRI PANCHAKSHARI C BETGERIMATT
41 S/O CHANNAIAH AGED ABOUT 23 YEARS OCC: BUSINESS R/O K.S.VAJIPAYEE BUIDLING, IST MAIN ROAD, 5TH CROSS, NARAYANAPUR, DHARWAD-8.
..RESPONDENTS
(BY SRI.M.VINAYA KEERTHY, ADVOCATE)
W.A.NO. 2333/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX
OFFICER (COMMERCIAL TAXES)
1ST CIRCLE, CLUB ROAD,
NO.4871, VANIJYA THERIGE KARYALAYA, BELAGAVI.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI H LAKSHMINARAYANAN AGED ABOUT 55 YEARS NO.936, SHERIGALLI HULIGOL COMPLEX BEHIND SHANIMANDIR BELAGAVI.
..RESPONDENT
(NOTICE HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
42 W.A.NO. 2334/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER
II CIRCLE,
OFFICE OF THE COMMERCIAL TAX
OFFICER, II CIRCLE,
NIPPANI, BELAGAVI DISTRICT.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
ARIHANT CREDIT SOUHARDA SAHAKARI LTD., DORGAON VILLAGE TALUK CHIKKODI, DISTRICT BELAGAVI, REPRESENTED BY ITS CHAIRMAN SRI RAO SAHEB ANNA SAHEB PATIL
..RESPONDENT (SERVED)
W.A.NO. 2335/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
43 2. THE ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX
OFFICER, (COMMERICAL TAXES). I CIRCLE, CLUB NO. 4871,
VANIJYA THERIGE KARYALAYA BELAGAVI DISTRICT.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
B BASHETTAPPA AGED ABOUT 60 YEARS PROP: BELGAUM PIPES & TUBES 16/17, C.V. COMPLEX, DHARWAD ROAD, BELGAUM.
..RESPONDENT
(SERVED)
W.A.NOS. 2336-2342/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE DY. COMMISSIONER OF
COMMERCIAL TAXES (INT.)
HUBLI ZONE, N.K. COMPLEX,
KESHAVAPUR,
HUBLI-23.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
44 AND:
TUKARAM S/O JEEVAYYA NAIK AGED ABOUT 43 YEARS OCC: BUSINESS POST KARKJ (MATHADKERI) NEAR SHARADA NURSING HOME TALUK HONNAVAR, KARWAR DISTRICT.
..RESPONDENT
(SERVED)
W.A.NOS. 2343-2344/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE DY. COMMISSIONER OF
COMMERCIAL TAXES (INT.)
N.K. COMPLEX,
KESHAVAPUR,
HUBLI-23.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI GURUNATH GOWDA T PATIL S/O THAMMANNAGOUDA PATIL AGED ABOUT 44 YEARS OCC:BUSINESS/CONTRACTOR AT POST MADALLI, TALUK SHIRAHATTI GADAG.
SRI VENKATAGOWDA C JALARADDI S/O CHANDREGOWDA AGED ABOUT 35 YEARS OCC: BUSINESS/CONTRACTOR R/O PANCHAKSHANAGAR 5TH CROSS, GADAG.
….RESPONDENTS
(BY SRI.M.VINAYA KEERTHY, ADVOCATE)
W.A.NO. 2345/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX
OFFICER, (COMMERCIAL TAXES)
BAILAHONGAL,
BELAGAVI DISTRICT.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI LAKSHMAN BABURAO SAINUCHE S/O BABURAO SAINCHUE AGED ABOUT 56 YEARS R/O H.NO.5/A RAVIVARPET, KHANAPUR ROAD, TILAKWADI, BELAGAVI.
..RESPONDENT
(SERVED)
46 W.A.NO. 2346/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
PRINCIPAL SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR,
BANAGAKIRE-560 009.
THE COMMERCIAL TAX OFFICER
1ST CIRCLE, COMMERCIAL
TAXES BUILDING,
BIJAPUR-586 101.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
BASAYYA V MAHANTIMATH
SINCE DECEASED HIS LR’S
1(a) SMT. SAROJINI
W/O MAHANTAYYA BASSAYYA MAHANTIMATH
AGED ABOUT 48 YEARS
1(b) MAHANTAYYA
S/O MAHANTAYYA BASSAYYA MAHANTIMATH
AGED ABOUT 25 YEARS
1(c) DHANAMMA
W/O VISHWANATH HIREMATH
D/O MAHANTAYYA BASSAYYA
47 MAHANTIMATH
AGED ABOUT 26 YEARS
1(d) DEEPA
D/O MAHANTAYYA BASSAYYA MAHANTIMATH
AGED ABOUT 24 YEARS.
ALL R/A: STATION ROAD, NEAR GOLGUMBAZ BIJAPUR ..RESPONDENTS
(R-1(a) – DELETED VIDE ORDER DATED 10.06.2015, R-1(b) to R-1(d) –SERVED)
W.A.NO. 2347/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER
1ST CIRCLE, BELAGAVI.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI MOHAN B PROWAL S/O B PORWAL AGED ABOUT 45 YEARS SUKSHSAGAR, OPP. R.P.D. AMBRAI TILAKWADI, BELAGAVI.
..RESPONDENT
(SERVED)
48 W.A.NO. 2348/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES
KARNATAKA VANIJYA THERIGE
KARYALAYA, GANDHINAGAR,
BENGALURU.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI SOMASHEKAR S BIRADAR S/O SANGAPPA BIRADAR AGED ABOUT 45 YEARS PADMARAJ COMPLEX, COLLEGE ROAD SINDGI, DISTRICT BIJAPUR.
..RESPONDENT (SERVED)
W.A.NO. 2349/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
1ST CIRCLE, BELLARY.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI VEERANAGOUDA N NAVALGUND S/O NAGALINGANAGOUDA AGED ABOUT 38 YEARS OCC:BUSINESS/CONTRACTOR VISHWESHWARAIAH NAGAR, IST CROSS, N HANUMANTHAPPA COMPOUND BELLARY- 583 101.
..RESPONDENT
(BY SRI.ATUL K. ALUR, ADVOCATE)
W.A.NO. 2350/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INT.)
N.K. COMPLEX,
KESHAVPUR,
HUBLI.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI GURUSIDDAPPA BENDIGERI S/O MALLESHAPPA
50 AGED ABOUT 47 YEARS OCC:BUSINESS/CONTRACTOR C/O ASSOCIATED RADIO & ELECTRICAL CO., KOPPIKAR ROAD HUBLI.
..RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NO. 2351/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
OFFICE OF THE ENTRY TAX OFFICER,
(COMMERCIAL TAXES )
1ST CIRCLE, CLUB ROAD,
NO.4871, VANIJYA TERIGE
KARYALAYA, BELAGAVI …APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI KANJI PATEL S/O SRI VISHRAM PATEL AGED ABOUT 73 YEARS R/AT FLAT NO. 407 SIDDASHILA APARTMENT M M EXTENSION, BELAGAVI
..RESPONDENT
(SERVED)
51 W.A.NO. 2352/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
OFFICE OF THE ENTRY TAX OFFICER,
(COMMERCIAL TAXES )
II CIRCLE, NIPPANI,
BELAGAVI DISTRICT.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
ANNASAHEB SHANKAR JOLLE S/O SHANKAR JOLLE AGED ABOUT 42 YEARS AT POST EXAMBA TALUK CHIKKODI DISTRICT BELAGAVI.
..RESPONDENT
(SERVED)
W.A.NO. 2353/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMERCIAL TAX OFFICER,
1ST CIRCLE, 2ND FLOOR,
EMJAYS COMPLEX,
BALMATTA,
MANGALURU DAKSHINA KANNADA DISTRICT.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI.Y.ABULLAJAVEED AGED ABOUT 39 YEARS S/O SRI Y MOHAMMED KUNHI YMK HOUSE, BALMATTA, MANGALURU, DAKSHINA KANNADA DISTRICT ..RESPONDENT
(SERVED)
W.A.NOS. 2354-2359/2010
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
KAVI KALIDASA ROAD,
GANDHINAGAR
BENGALURU -560 009.
THE ENTRY TAX OFFICER
I CIRCLE, NO.4871,
VANIJYA THERIGE KARYALAYA
BELAGAVI. …APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
53 AND:
ARUN G NARGADKAR S/O GOVIND NARGADKAR MAJOR R/AT SWACHAND COMPLEX, 1025, MARUTHI GALLI BELAGAVI.
UMA BHASKAR W/O B M IYER MAJOR, R/AT D-47, INDAL COLONY, BELAGAVI.
P.D.HUBLATTE S/O DONAPPA MAJOR 5, WALVE COLONY MANDALLI ROAD, BELAGAVI.
VASANT BABURAO JOSHI S/O BABURAO JOSHI MAJOR, R/AT D/26, INDAL COLONY BELAGAVI.
G.A.KULKARNI S/O ANANTHA RAO MAJOR B.D.INDAL COLONY NEHARUNAGAR, BELAGAVI.
R.T.MANI S/O GANAPA MANOR, R/AT D-29, JINDAL COLONY BELAGAVI.
..RESPONDENTS
(SERVED)
54 W.A.NOS. 2360-2361/2010
BETWEEN:
THE DEPUTY COMMISSIONER OF
ENTRY TAXES,
ASSESSMENT-3,
VANIJYA THERIGE KARYALAYA
BELAGAVI.
THE STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001. ..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.B.T.PATIL & SONS BELGAUM CONSTRUCTION PVT. LTD., 326/5, PATSON HOUSE P.B.ROAD, BELAGAVI- 590 003 REPRESENTED BY ITS POWER OF ATTORNEY HOLDER SRI BALA SAHEB B PATIL AGED ABOUT 71 YEARS.
..RESPONDENT
(BY SRI.ATUL K. ALUR, ADVOCATE)
W.A.NO.2362/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER
I CIRCLE, BIJAPUR.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI DHANYAKUMAR B. HOSAMANI S/O BHUJAPPA AGED ABOUT 36 YEARS OCC :BUSINESS/CONTRACTOR TQ. BASAVAN BAGEWADI, DIST. BIJAPUR.
...RESPONDENT
(BY SRI.ATUL K. ALUR, ADVOCATE)
W.A.NO.2363/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER
I CIRCLE, BIJAPUR.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SHIVANAND B KAMATAGI S/O BHAMAPPA AGED ABOUT 49 YEARS OCC:BUSINESS /CONSTRACTOR R/O WARD NO.3, OLD SANKESHWARA ROAD, BIJAPUR.
...RESPONDENT
56 (NOTICE HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
W.A.NO.2364/2010:
BETWEEN:
ENTRY TAX OFFICER
I CIRCLE, CLUB ROAD, VANIJYA THERIGE KARYALAYA BELAGAVI.
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI SACHIN B PATIL S/O SRI BALA SAHEB B PATIL AGED ABOUT 29 YEARS DIRECTOR B T PATIL & SONS BELGAUM CONSTRUCTIONS PVT., LTD., PATSON HOUSE, P.B.ROAD, BELAGAVI- 590 003.
...RESPONDENT
(BY SRI.ATUL K. ALUR, ADVOCATE)
W.A.NO.2365/2010:
BETWEEN:
ENTRY TAX OFFICER
I CIRCLE, CLUB ROAD,
57 VANIJYA THERIGE KARYALAYA BELAGAVI.
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI SANJAY J PATIL S/O JAYANTH PATIL AGED ABOUT 50 YEARS DIRECTOR B T PATIL & SONS BELGAUM CONSTRUCTIONS PVT LTD PATSON HOUSE P.B.ROAD, BELAGAVI -590 003.
...RESPONDENT
(BY SRI.ATUL K. ALUR, ADVOCATE)
W.A.NO.2366/2010:
BETWEEN:
ENTRY TAX OFFICER BAILAHONGALA, BELAGAVI DISTRICT.
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
…APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
58 AND:
NAVEEN PATIL S/O SRI BAPU SAHEB PATIL AGED ABOUT 39 YEARS DIRECTOR B.T.PATIL & SONS BELGAUM CONSTRUCTIONS PVT., LTD., PATSON HOUSE P.B.ROAD, BELAGAVI -590 003.
...RESPONDENT
(BY SRI.ATUL K. ALUR, ADVOCATE)
W.A.NO.2367/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER FIRST CIRCLE, BIJAPUR.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SMT LAKSHMI MAHAVEER HOSAMANE W/O MAHAVEER HOSAMANE AGED ABOUT 40 YEARS R/O MAHAVEER MEDICAL STORES NEAR BUS STAND, BASAVANABAGEWADI, BIJAPUR.
...RESPONDENT
(SERVED)
W.A.NOS.2368-2374/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (INTELLIGENCE)
SIRSI.
…APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.INDUS PROJECTS PVT., LTD., PROJECT SEABIRD, ALIGADDA CHEDDIA, KARWAR- 581 324 KARNATAKA, REPRESENTED BY ITS DIRECTOR MR.B GAUTAM.
...RESPONDENT
(NOTICE HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
W.A.NO.2375/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BANGALORE- 560 001.
DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INTELLIGENCE)
N.K. COMPLEX,
KESHWAPUR, HUBLI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI SOMASHEKAR S NADAGOUDAR S/O SHANKAR AGED ABOUT 52 YEARS OCC:BUSINESS/ CONTRACTOR NEAR TAVARGERE NURSING HOME BELGAUM ROAD, DHARWAD- 580 008.
...RESPONDENT
(SERVED)
W.A.NO.2376/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (INTELLIGENCE)
N.K. COMPLEX,
KESHWAPUR, HUBLI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI TUKARAM S/O JEEVAYYA NAIK AGED ABOUT 42 YEARS OCC: BUSINESS/ CONTRACTOR POST KARKJ (MATHADKERI)
61 NEAR SHARADA NURSING HOME TQ HONNAVAR, KARWAR DISTRICT.
...RESPONDENT
(SERVED)
W.A.NOS.2377-2382/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
ENTRY TAX OFFICER,
I CIRCLE, BIJAPUR,
TQ. & DIST. BIJAPUR.
THE DEPUTY COMMISSIONER
COMMERCIAL TAXES BIJAPUR DIVISION
DIST. BIJAPUR.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SURESH S/O BASAVANATHARAYA PRAGONDE AGED ABOUT 48 YEARS OCC:BUSINESS R/O MALLIKARUJUNA NAGARA NEAR ASHRAMA GATE TQ. BIJAPUR DIST. BIJAPUR- 586103.
RAFIQ S/O HAJISAB KANNUR
62 AGED ABOUT 38 YEARS OCC:BUSINESS R/O JAIL ROAD, NEAR SEHAPUR NAKA TQ AND DISTRICT BIJAPUR.
DUNDAPPA S/O BUDADAPPA THOTAD AGED ABOUT 62 YEARS OCC:BUSINESS R/O VIJAYA COLLEGE ROAD, KALYANA NAGAR, TQ AND DISTRICT BIJAPUR.
RAJASHEKAR S/O SHIVARAYA IVANAGI AGED ABOUT 27 YEARS OCC:BUSINESS R/O TELAGI ROAD GANAPATHI CHOWK TQ BASVANA BAGEWADI, DIST BIJAPUR.
JAYANTH S/O GURUSIDDAPPA KALLUR AGED ABOUT 34 YEARS OCC:BUSINESS R/O SHOLAPUR ROAD CHALUKYA NAGAR, TQ AND DIST BIJAPUR.
ISHWARYYA S/O MALLAYYA HIREMATH AGED ABOUT 34 YEARS, OCC:BUSINESS R/O CHALUKYA NAGAR (E) TQ AND DIST BIJAPUR.
...RESPONDENTS
(R-1 TO R-5 SERVED, NOTICE TO R-6 HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
63 W.A.NO.2383/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
I CIRCLE, BELAGAVI.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI SUBHAS COLOUR CENTRE NO.1467 DESHPANDEGALLI BELAGAVI REPRESENTED BY ITS PARTNER SUBHAS LAXMAN OULKAR, AGED ABOUT 48 YEARS.
...RESPONDENT
(SERVED)
W.A.NO.2384/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
I CIRCLE, BAGALKOT.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI RATNAPPA P RATHOD S/O PANDAPPA AGED ABOUT 49 YEARS R/O GADDANAKERI TANDA DIST BAGALKOT.
...RESPONDENT
(SERVED)
W.A.NO.2385/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
I CIRCLE, BAGALKOT.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI SHREESHAILA M JOGIREADDY S/O MUDAKAPPA AGED ABOUT 46 YEARS R/O NEAR A C QUARTERS 14TH CROSS, VIDYAGIRI DIST. BAGALKOT.
...RESPONDENT
(SERVED)
W.A.NO.2386/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
I CIRCLE, BAGALKOT.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI BASAVARAJ M PATIL S/O AMARAPPA AGED ABOUT 49 YEARS R/O DR.CHADAVARKAR BUILDING, EXTENSION AREA, DISTRICT BAGALKOT.
...RESPONDENT
(SERVED)
W.A.NO.2387/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
I CIRCLE, BELAGAVI.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI MAHESH BALEKUNDRI S/O BASALINGAPPA
66 AGED ABOUT 50 YEARS R/AT NO.726/A, RAVIWARPET, BELAGAVI- 590 002 BY SRI H D JOSHI ADVOCATE.
...RESPONDENT
(SERVED)
W.A.NO.2388/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
I CIRCLE, BAGALKOT.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI HUVAPPA S ROTHOD S/O SITAPPA AGED ABOUT 48 YEARS R/O GADANNAKERI TANDA DIST. BAGALKOT.
...RESPONDENT
(SERVED)
W.A.NO.2389/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
I CIRCLE, KALA BHAWAN BUILDING P.B.ROAD, DHARWAD
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI SHESHAPPA REDDY S/O DASA REDDY AGED ABOUT 53 YEARS OCC:BUSINESS R/O UDAYANAGAR SADHANAKERI DHARWAD DISTRICT DHARWAD.
...RESPONDENT (SERVED)
W.A.NO.2390/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER, MUDDEBIHAL, TQ. MUDDEBIHAL, DIST. BIJAPUR.
THE DEPUTY COMMISSIONER
COMMERCIAL TAXES,
BIJAPUR DIVISION
DIST. BIJAPUR.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
VILAS V DESHPANDE S/O VASANTHA MADHAVA DESHPANDE AGED ABOUT 41 YEARS OCC:AGRICULTURE R/O MUDDEBIHAL MAIN ROAD, TQ. MUDDEBIHAL DISTRICT BIJAPUR.
...RESPONDENT
(SERVED)
W.A.NO.2391/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMERCIAL TAX OFFICER,
(INTELLIGENCE-2),
TUMKUR.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI GUBBI L MADHU S/O LINGAPPA CONTRACTOR AGED ABOUT 34 YEARS OCC:BUSINESS R/O GUBBI NEAR GUBBI PETROL BUNK B.H.RAOD, GUBBI TUMKUR DSITRICT.
...RESPONDENT
(SERVED)
69 W.A.NOs.2392/2010 & 4885/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
12TH ADDITIONAL CIRCLE,
BENGALURU -560 020.
THE ASSISTANT COMMISSIONER
FOR COMMERCIAL TAXES
12TH ADDITIONAL CIRCLE,
BENGALURU -560 020.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s. MATHA BOREWELLS & EARTH MOVERS S V COMPLEX, JAI MUNI RAO CIRCLE MAGADI MAIN ROAD, BENGALURU REPRESENTED BY ITS PARTNER SRI P GANGAPPA, S/O PUTTAIAH AGED 39 YEARS.
...RESPONDENT
(SERVED)
W.A.NO. 4886/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMISSIONER
8TH CIRCLE, ROOM NO. 211,
SLUM CLEARANCE BOARD BUILDING
SHESHADRIPURAM
BENGALURU -560 020.
THE COMMERCIAL TAX OFFICER,
RECOVERY-III
BENGALURU -560 009.
THE ENTRY TAX OFFICER,
8TH CIRCLE,
BENGALURU.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI P PRAMOD S/O SUBBA RAO AGED ABOUT 35 YEARS R/AT NO.167, 24TH CROSS 6TH BLOCK, JAYANAGAR BENGALURU – 560 082.
...RESPONDENT
(SERVED)
W.A.NO. 4887/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
71 2. THE COMMERCIAL TAX OFFICER,
COMMERCIAL TAX BUILDING,
CHITRADURGA.
THE REGIONAL TRANSPORT OFFICER, REGIONAL TRANSPORT OFFICE, CHITRADURGA.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.BHARGAVI EARTH MOVERS DODDASIDDAVVANAHALLI CHITRADURGA (REPRESENTED BY ITS PROPRIETOR SRI B THIPPESWAMY).
...RESPONDENT
(SERVED)
W.A.NO.4888/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER,
COMMERCIAL TAX OFFICE, 1ST CIRCLE, K.D.D.C.C. BANK BUILDING, CHANNAPATNA BAZAR SIRSI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SMT VIJAYASHREE ANANT VAIDYA
72 AGED ABOUT 47 YEARS H.NO.122, NEAR HULLEMANE DEVASTAN POST BALIGIMANE YELLAPUR DISTRICT UTTAR KANNADA.
...RESPONDENT
(BY SRI.K.R.NAGENDRA, ADVOCATE FOR M/s.NAG ASSOCIATES)
W.A.NOS. 4889-4898/2010:
BETWEEN:
ENTRY TAX OFFICER,
MURGOD ROAD,
BAILHONGAL-591 102
BELAGAVI DISTRICT
KARNATAKA.
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND: DILIP S/O RAMACHANDRA MOHITE AGED ABOUT 39 YEARS OCC:BUSINESS PARTNER & CONTRACTORS SAUNDATTI ROAD, BAILHONGAL DIST BELAGAVI NOW R/AT MIDC SIROLI TALUK KOHAPUR DIST KOLHAPUR, MAHARASHTRA STATE.
...RESPONDENT
(SERVED)
W.A.NO. 4899/2010:
BETWEEN:
STATE OF KARNATAKA
REVENUE DEPARTMENT
REPRESENTED BY ITS SECRETARY
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ASST. COMMISSIONER
SALES TAX OFFICE,
DIVISION NO.II,
BAILHONGAL.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
VIJAYA SOCIAL CLUB REPRESENTED BY ITS SECRETARY SRI S D ALLAPPANAVAR AGED ABOUT 44 YEARS, BAILHONGAL TALUK BELAGAVI DISTRICT.
...RESPONDENT
(BY SMT.VIJETHA NAIK PATIL & SRI.CHANDRASHEKAR P., ADVOCATES FOR SRI.RAVI B. NAIK ASSOCIATES)
W.A.NO. 4900/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
74 2. THE ENTRY TAX OFFICER, OFFICE OF THE ENTRY TAX OFFICER, (COMMERCIAL TAXES) 1ST CIRCLE, CLUB ROAD, 4871, VANIJYA THERIGE KARYALAYA
BELAGAVI -590001.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s. B P AUTOMOBILES NO.370/2A, DHARWAD ROAD, BELAGAVI- 590 001 REPRESENTED BY ITS MANAGING DIRECTOR SRI SHRISH M PATIL.
...RESPONDENT
(SERVED)
W.A.NO. 4901/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER, OFFICE OF THE ENTRY TAX OFFICER, (COMMERCIAL TAXES) 1ST CIRCLE, CLUB ROAD, 4871, VANIJYA THERIGE KARYALAYA
BELAGAVI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
75 AND:
M/s.HOTEL KHYBER COLLEGE ROAD, BELAGAVI- 590 001 REPRESENTED BY ITS PARTNER MRS ZEENAT M ATTAR.
...RESPONDENT
(SERVED)
W.A.NO. 4902/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ENTRY TAX OFFICER, OFFICE OF THE ENTRY TAX OFFICER, (COMMERCIAL TAXES) 1ST CIRCLE, CLUB ROAD, 4871, VANIJYA THERIGE KARYALAYA
BELAGAVI-590001 ..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
MANOHAR BHIMRAO WAGHMARE
SINCE DECEASED BY LRS.
1(a) SHANTHA
W/O MANOHAR WAGHMARE,
AGED ABOUT 78 YEARS
1(b) SURENDRA MANOHAR WAGHMARE
S/O MANOHAR WAGHMARE,
AGED ABOUT 58 YEARS
76 1(c) SUREKHA FIRAZ KOKANE
D/O MANOHAR WAGHMARE,
AGED ABOUT 59 YEARS
1(d) SUCHITA MARUTHI RAO DANDINA
D/O MANOHAR WAGHMARE,
AGED ABOUT 55 YEARS
1(e) SUDEER MANOHAR WAGHMARE
S/O MANOHAR WAGHMARE,
AGED ABOUT 52 YEARS
1(f) SUNILA MANOHAR WAGHMARE
S/O MANOHAR WAGHMARE,
AGED ABOUT 49 YEARS. ...RESPONDENTS
(R-1(a) to R-1(f) SERVED)
W.A.NO. 4903/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMERCIAL TAX OFFICER, 14TH CIRCLE, BENGALURU.
..APPELLANTS (BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SMT ATHAYEE W/O PERIYANNA AGED ABOUT 69 YEARS R/O O.RAMASWAMY NAGAR T.B.ROAD, SHANKARI
77 SALEM DISTRICT TAMILNADU.
...RESPONDENT
(SERVED)
W.A.NO. 4904/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE ASST. COMMISSIONER OF COMMERCIAL TAXES, 1ST CIRCLE, BELAGAVI.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI PRAKASH GOWDA BABAGOWDA PATIL AGED ABOUT 22 YEARS NO.22, SAINAGAR KELGERI ROAD, DHARWAD.
...RESPONDENT
(NOTICE HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
W.A.NO. 4905/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX BUILDING, CHALLAKERE.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI D SUDHAKAR S/O DASARATHAIAH AGED ABOUT 44 YEARS GOMMATA NILAYA BANGALORE ROAD, CHALLAKERE.
...RESPONDENT
(SERVED)
W.A.NO. 4906/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA
BENGALURU - 560 001.
THE COMMISSIONER OF
COMMERICAL TAXES
OFFICE OF THE COMMISSIONER OF
COMMERICAL TAXES
KALIDASA ROAD,
OFF: K.G. ROAD,
GANDHINAGAR,
BENGALURU -560 009.
THE COMMERCIAL TAX OFFICER,
14TH CIRCLE, OFFICE OF THE COMMERCIAL TAX
79 OFFICER, ROOM NO. 217, 2ND FLOOR, “ABHAYA” RISSALDAR STREET, PLATFORM ROAD, SHESHADRIPURA, BENGALURU -560 020.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
SRI E MURUGESHAN S/O SRI ELAYAPPAN AGED ABOUT 37 YEARS FOUNDERLY AT NO.41, B.O.K. ROAD, NEW KALASIPALYAM EXTENSION, BENGALURU - 560 002
AND PRESENTLY: R/AT KAILASAM PALAYATHAR THOTTAM POST: ARIYAGOUNDAM PATTY VIA NAMGIRIPET, TALUK RASIPURAM NAMAKKAL DISTRICT STATE OF TAMILNADU PIN CODE-6374061.
...RESPONDENT
(BY SRI.GANESH BHAT Y.H., ADVOCATE)
W.A.NO.4907/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
THE COMMERCIAL TAX OFFICER
(INT.)-I,
O/O JCCT, WEST ZONE,
MANGALURU.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI PRAKASH D SOUZA AGED ABOUT 42 YEARS PARUSHUMA COTTEGE NEAR THANDOLIGE BUS STOP JEPPIONAMOGARU ROAD, MANGALURU.
..RESPONDENT
(NOTICE HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
W.A.NO.4908/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE ASST. COMMISSIONER OF
COMMERCIAL TAXES
12TH ADDITIONAL CIRCLE,
BENGALURU
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s.SRI KRISHNA DIGGERS NO.654, 6TH MAIN, VIJAYANAGAR, BENGALURU (REPRESENTED BY ITS PROPRIETOR SRI IRANNA S BADIGE).
..RESPONDENT
81 (BY SRI.ATUL K. ALUR, ADVOCATE)
W.A.NO.4909/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES
KARNATAKA, VANIJYA THERIGE
KARYALAYA, GANDHINAGAR
BENGALURU -560 009.
ASSISTANT REGIONAL
TRANSPORT OFFICER
JAMKHANDI,
DISTRICT BAGALKOT. ..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI.SADHANAND SWAMY AGED ABOUT 49 YEARS R/AT SIDHAROAD MATH MANTUR TQ. MUDHOL DIST. BAGALKOT.
..RESPONDENT
(SERVED)
W.A.NO.4910/2010:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE COMMERCIAL TAX OFFICER
NORTH-1, CIRCLE,
GROUND FLOOR,
RATHNAM PLACE, 8TH CROSS,
MARGOSA ROAD,
MALLESHWARAM,
BENGALURU -03.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI VINAYAKA ENGINEERING WORKS NO.9, PARIM ALANGAR /KANTEERAVANAGAR, KANTEERAVA STUDIO MAIN ROAD, BENGALURU -22. REPRESENTED BY ITS PROPRIETOR SRI LOGANANTHAN).
..RESPONDENT
(SERVED)
W.A.NOS.150-151/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF
COMMERCIAL TAXES
KALIDASA ROAD,
OFF. K.G. ROAD,
GANDHINAGAR
BENGALURU -09.
THE COMMERCIAL TAX OFFICER
14TH CIRCLE,
OFFICE OF THE COMMERCIAL TAX
OFFICER, ROOM NO. 217, 2ND FLOOR,
“ABHAYA” RAISALDAR STREET
PLATFORM ROAD,
SHESHADRIPURAM
BENGALURU -560 020
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI A DEVARAJAN S/O SRI ARMUGAM AGED ABOUT 40 YEARS RESIDING FORMERLY AT NO.83/1, IST MAIN ROAD, K P N EXTENSION, BENGALURU -560 002.
…RESPONDENT
(NOTICE HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
W.A.NO.152/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE COMMISSIONER OF
COMMERCIAL TAXES
TUMKUR.
..APPELLANTS
84 (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
K J MADHU AGED ABOUT 30 YEARS S/O K H JAYARAM SAPTAGIRI EARTH MOVERS KYATHASANDRA TUMKUR.
…RESPONDENT
(BY SRI.PATEL D. KAREGOWDA, ADVOCATE)
W.A.NO.153/2011:
BETWEEN:
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES
ASSESSMENTS
DAVANAGERE
DAVANAGERE DISTRICT.
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s.ESSAR PROJECTS LTD., ILCL JUBLIEE RETAIL OUTLET COMPLEX, 254, KM P.B.ROAD, PO: HONNUR GOLLARAHATTI DAVANAGERE 577 566. (A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND REPRESENTED BY ITS DIRECTOR
85 SRI ANAND SANTHALIA AGED ABOUT 53 YEARS.
…RESPONDENT
(SERVED)
W.A.NO.154/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
TUMKUR.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
K J MADHU S/O K H JAYARAM AGED ABOUT 30 YEARS SAPTAGIRI EARTH MOVERS KYATHASANDRA TUMKUR.
…RESPONDENT
(BY SRI.PATEL D. KAREGOWDA, ADVOCATE)
W.A.NO.155/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE ENTRY TAX OFFICER
OFFICE OF THE COMMERCIAL TAX
OFFICER, II CIRCLE,
NIPPANI
DISTRICT BELAGAVI.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI ASHOK RAVAJAPPA SONAWALKAR AGED ABOUT 43 YEARS OCC:BUSINESS R/O MARKET ROAD, MUDALGI, TQ GOKAK, BELAGAVI.
…RESPONDENT
(SERVED)
W.A.NOS.156-162/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
PRL. SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
THE COMMISSIONER OF
COMMERCIAL TAXES KARNATAKA
VANIJYA THERIGE KARYALAYA
GANDHINAGAR
BENGALURU -560 009.
ASST. COMMISSIONER OF
COMMERCIAL TAXES
16TH CIRCLE,
LAKSHMI COMMERCIAL COMPLEX
1ST MAIN ROAD,
SESHADRIPURAM
BENGALURU -560 020.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s.INFANT TRAVELS 103/1, O.M.ROAD, ULSOOR, BENGALURU A PROPRIETARY CONCERN REPRESENTED BY ITS PROPRIETOR SRI J.JOHN LOUIS AGED ABOUT 34 YEARS, S/O SRI.M.JOSEPH.
…RESPONDENT
(BY SRI.G.RABINATHAN & SRI.M.THIRUMALESH, ADVOCATES)
W.A.NOS.163-164/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE ENTRY TAX OFFICER
I CIRCLE, BIJAPUR
TQ. & DIST. BIJAPUR.
THE DEPUTY COMMISSIONER
COMMERCIAL TAXES
BIJAPUR DIVISION
DIST. BIJAPUR.
..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
88 AND:
SRI BASAVARAJA S/O SHIVARAYA IVANAGI AGED ABOUT 41 YEARS OCC: BUSINESS R/O TALAGI ROAD, GANAPATHI CHOWK TQ. BASAVAANA BAGEWADI, DISTRICT BIJAPUR.
SREE BALAMURUGAN EARTH MOVERS REPRESENTED BY ITS PROPRIETOR SMT PALANISWAMY MUTHULAKSHMI, AGED 46 YEARS OCC:BUSINESS R/AT HOTEL MIDLAND BASAVESHWARA CIRCLE, TALUKA AND DIST. BIJAPUR
…RESPONDENTS
(SERVED)
W.A.NO.165/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE ENTRY TAX OFFICER
COMMERCIAL TAX BUILDINGS
BIJAPUR.
THE REGIONAL TRANSPORT OFFICER, BIJAPUR.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
89 AND:
SRI MAAHNTESH S HIREMATH S/O SALABHAIAH AGED ABOUT 50 YEARS OCC:CONTRACTOR R/O MALLIKARJUN NAGAR, BIJAPUR.
…RESPONDENT
(SERVED)
W.A.NO.166/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
THE ENTRY TAX OFFICER
27TH CIRCLE, I MAIN,
LAKSHMI COMPLEX,
SHESHADRIPURAM
BENGALURU -560 020.
THE COMMERCIAL TAX
OFFICER, NORTH-III
CIRCLE, BENGALURU -3.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI M M GANGAMMA AGED ABOUT 56 YEARS PROPRIETOR M/s.ARASAMBA EARTH MOVERS NO.341, 45TH MAIN, RANGANATHAPURA KAMAKASHIPALYA,
90 MAGADI ROAD, BENGALURU -560 079.
…RESPONDENT
(SERVED)
W.A.NOS.167-173/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
THE ASST. COMMISSIONER OF COMMERCIAL TAXES
3RD CIRCLE, TUMKUR.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI MALI SURESH AGED ABOUT 52 YEARS S/O SRI LATE M SHANKARAPPA PROP:BHARATH EARTH MOVERS HOLLENAHALLY MAKERAHALLY POST SIRA TALUK, TUMKUR DISTRICT.
…RESPONDENT
(SERVED)
W.A.NO.174/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
THE COMMISSIONER OF
COMMERICAL TAXES
OFFICE OF THE COMMISSIONER OF
COMMERICAL TAXES
KALIDAS ROAD,
OFF: K.G. ROAD,
GANDHINAGAR,
BENGALURU -560 009.
THE COMMERCIAL TAX OFFICER,
14TH CIRCLE, OFFICE OF THE COMMERCIAL TAX OFFICER, ROOM NO. 217, 2ND FLOOR, “ABHAYA” RISALDAR STREET, PLATFORM ROAD, SHESHADRIPURA, BENGALURU -560 020.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SMT SUJATHA SHIVALINGAIAH W/O SRI. SHIVALINGAIAH AGED ABOUT 39 YEARS M/s.SUJATHA SHIVALINGAIAH NO.57/A, 10TH A CROSS IST BLOCK, RAJAJINAGAR, BENGALURU - 560010.
…RESPONDENT
(SERVED)
W.A.NOS.175-177/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
THE DEPUTY COMMISSIONER
ASSESSMENT CIRCLE-I,
FAST TRACK, BANGALORE
DIVISION, SRINIVAS COMPLEX
SESHADRIPURAM,
BENGALURU.
KARNATAKA STATE ROAD TRANSPORT CORPORATION LTD., REPRESENTED BY ITS MANAGING DIRECTOR K H RAOD, BENGALURU -560 027.
BANGALORE METROPOLITAN TRANSPORT CORPORATION, REPRESENTED BY ITS MANAGING DIRECTOR BMTC CENTRAL OFFICE SHANTHINAGAR, BENGALURU - 27.
NORTH EAST KARNATAKA ROAD TRANSPORT CORPORATION REPRESENTED BY ITS MANAGING DIRECTOR SAARIGE SADANA MAIN RAOD, GULBARGA -585 102.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
ASHOK LEYLAND LIMITED VENKATAPPA COLONY B. NARAYANAPURA DOORAVANI NAGAR POST BENGALURU (REPRESENTED BY ITS
93 SENIOR MANAGER- SALES MR. G KRISHNAMURTHY)
…RESPONDENT
(BY SRI.G.RABINATHAN & SRI.M.THIRUMALESH, ADVOCATES)
W.A.NO.178/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
ENTRY TAX OFFICER
27TH CIRCLE
I MAIN, LAKSHMI COMPLEX
SESHADRIPURAM
BENGALURU -560 020.
THE COMMERCIAL TAX
OFFICER,
NORTH-III CIRCLE,
BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI DEVARAJ H AGED ABOUT 34 YEARS S/O HANUMANTHAIAH R/AT NO. 252, AMBAMSHESHWARI TEMPLE STREET KAMAKSHIPALYA BENGALURU -560079.
…RESPONDENT
(SERVED)
94 W.A.NO.179/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
ENTRY TAX OFFICER
27TH CIRCLE
I MAIN, LAKSHMI COMPLEX
SESHADRIPURAM
BENGALURU -560 020.
THE COMMERCIAL TAX
OFFICER,
NORTH-III CIRCLE,
BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI ANAND G AGED ABOUT 33 YEARS S/O GANGADHARAPPA R/AT NO.347, KAMAKSHIPALYA BENGALURU -560079.
…RESPONDENT
(SERVED)
W.A.NO.180/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
ENTRY TAX OFFICER
27TH CIRCLE
I MAIN, LAKSHMI COMPLEX
SESHADRIPURAM
BENGALURU -560 020.
THE COMMERCIAL TAX
OFFICER,
NORTH-III CIRCLE,
BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI V K DEVARAJ AGED ABOUT 41 YEARS S/O LINGESH R/AT NO. 3770 VIDYANATHESHWARA NILAYA VRUSHABHAVATHI NAGAR, KAMAKSHIPALYA, BENGALURU -560079.
…RESPONDENT
(SERVED)
W.A.NO.181/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
ENTRY TAX OFFICER
OFFICE OF THE COMMERCIAL
TAX OFFICER, II CIRCLE,
BIJAPUR
DISTRICT BIJAPUR.
THE REGIONAL TRANSPORT
OFFICER, BIJAPUR.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s. PBA INFRASTRUCTURE LTD H NO. 69, SHIVASADAN OPP. NEW COURT COMPLEX, NAVARASPUR COLONY, BAGALKOT COLONY, BAGALKOT ROAD, BIJAPUR- 586011 BY ITS PA HOLDER SRI SOMASHEKAR M KORI.
…RESPONDENT
(SERVED)
W.A.NO.182/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY
DEPARTMENT OF FINANCE
VIDHANA SOUDHA,
DR. AMBEDKAR ROAD,
BENGALURU -560001.
THE COMMISSIONER OF
COMMERCIAL TAXES
(K), BANGALORE KALIDASA
ROAD, GANDHINAGAR,
BENGALURU -560 009.
THE COMMERCIAL TAX OFFICER,
14TH CIRCLE,
SESHADRIPURAM
BENGALURU -560 020.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s. I. NIRMAL RANI W/O SRI IRUTHAYASWAMY AGED ABOUT 37 YEARS R/AT NO. 205, GANGAVALLI MAIN ROAD, KONERIPETTI (POST) THAMMAPATTY, TAMIL NADU- 636113 REPRESENTED BY GANESH BHAT Y.H. ADVOCATE.
…RESPONDENT
(BY SRI.GANESH BHAT Y.H., ADVOCATE)
W.A.NO.183/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
DR. AMBEDKAR ROAD,
BENGALURU -560001.
ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX OFFICER
(COMMERCIAL TAXES)
4871, CLUB ROAD,
VANIJYA THERIGE KARYALAYA
BELAGAVI-590 001.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
98 AND:
SRI SHIVAPURAKASH MARUTHIRAO SHINDE AGED ABOUT 53 YEARS S/O SRI MARUTHIRAO SHINDE R/O 1230, SARAF GALLI, SHAHPUR BELAGAVI- 590 004.
…RESPONDENT
(SERVED)
W.A.NO.184/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
ENTRY TAX OFFICER
OFFICE OF THE ENTRY TAX OFFICER
(COMMERCIAL TAXES)
4871, CLUB ROAD,
VANIJYA THERIGE KARYALAYA
BELAGAVI-590 001.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI GOUS A MULLA AGED ABOUT 53 YEARS S/O SRI ABDUL SAHEB R/O INCOME TAX COLONY VASANTHESHNAGAR BELAGAVI- 590 004.
…RESPONDENT
(SERVED)
99 W.A.NO.185/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560 001.
THE COMMERCIAL TAX
OFFICER, 14TH CIRCLE,
BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI N KRISHNAN AGED ABOUT 43 YEARS S/O N NALLAIAH R/AT PANCHAYAT OFFICE ROAD SANKARI, SALEM- 637 301.
…RESPONDENT
(SERVED)
W.A.NO.186/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
THE COMMERCIAL TAX
OFFICER, 14TH CIRCLE,
BENGALURU.
...APPELLANTS
100
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI K RAMASWAMY AGED ABOUT 48 YEARS S/O KARUPPANNA GOUNDER NO.3/59-C, SUNKARAMPATTI, PERUMATHI VELLOR TALUK NAMAKAL DIST- 637 206.
…RESPONDENT
(SERVED)
W.A.NO.187/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES,
VTH CIRLCE, BELAGAVI.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s.DODDANNAVAR BROTHERS MINE OWNER & EXPORTERS P B ROAD, BELAGAVI, BY ITS PROP V P DODDANNAVAR AGE 45 YEARS.
..RESPONDENT
(SERVED)
101 W.A.NO.188/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
ENTRY TAX OFFICER,
OFFICE OF THE ENTRY TAX
OFFICER, TAX OFFICER,
ATHANI, DIST. BELAGAVI.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI NANASAHEB P AWATADE AGED ABOUT 33 YEARS OCC:CONTRACTOR POL BUILDING, VIKRAMPUR ATHANI DIST BELAGAVI
..RESPONDENT
(SERVED)
W.A.NO.189/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
THE COMMISSIONER OF
102
COMMERCIAL TAXES
OFFICE OF THE COMMISSIONER OF
COMMERCIAL TAXES
KALIDASA ROAD,
OFF. K.G. ROAD,
GANDHINAGAR
BENGALURU -560 009.
THE COMMERCIAL TAX OFFICER
14TH CIRCLE,
OFFICE OF THE COMMERCIAL TAX OFFICER
ROOM NO. 217, 2ND FLOOR,
“ABHAYA”, RISALDAR STREET
PLATFORM ROAD,
SESHADRIPURAM
BENGALURU -560 020.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI RAMAKRISHNA REDDY AGED ABOUT 35 YEARS S/O SRI M HANUMATHA REDDY NO. 774, BANNI MAHAKALAMMA ONI POST: SIRAGUPPA BELLARY DISTRICT
..RESPONDENT
(NOTICE HELD SUFFICIENT VIDE ORDER DATED 02.03.2012)
W.A.NO.190/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -560001.
103 2. THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
KAVI KALIDASA ROAD,
GANDHINAGAR,
BENGALURU -560 009.
THE REGIONAL TRANSPORT
OFFICER, BANGALORE
(CENTRAL), OFFICE OF
REGIONAL TRANSPORT OFFICER,
CENTRAL, BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
21ST CENTURY DEVELOPERS A REGISTERED PARTNERSHIP FIRM HAVING IS OFF AT S.N.TOWERS, 12TH FLOOR, 25/2, M G ROAD, BENGALURU -560 001, REPRESENTED BY ITS GENERAL MANAGER SOMASHEKAR SALAIMAT.
..RESPONDENT
(SERVED)
W.A.NO.191/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
ENTRY TAX OFFICER,
COMMERCIAL TAX OFFICE,
104
41ST CIRCLE,
BENGALURU.
THE REGIONAL TRANSPORT
OFFICER, THE REGISTERING AUTHORITY BANGALORE (CENTRAL), KORAMANGALA, BENGALURU
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI SURESH BABU AGED ABOUT 47 YEARS S/O V K MOHAN NO. 31ST MAIN, I CROSS, 5TH BLOCK, JAYANAGAR, BENGALURU.
..RESPONDENT
(SERVED)
W.A.NO.192/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
ENTRY TAX OFFICER,
(TRANSITION)
COMMERCIAL TAX OFFICE,
NIPPANI.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
105 AND:
SRI VAMAN APPAJI HAVALDAR AGED ABOUT 59 YEARS S/O APPAJI HAVALDAR SIDDESWAR GALLI RAIBAG TALUK BELAGAVI DISTRICT
..RESPONDENT
(SERVED)
W.A.NO.193/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
ENTRY TAX OFFICER,
(TRANSITION)
COMMERCIAL TAX OFFICE,
NIPPANI.
THE REGIONAL TRANSPORT OFFICER,
THE REGISTERING AUTHORITY
CHIKKODI,
DIST. BELAGAVI.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND: SRI JAGADISH SHIVAPPA KALOLLI AGED ABOUT 41 YEARS S/O SHIVAPPA KALOLLI AT & POST HARUGERI RAIBAG TALUK BELAGAVI DISTRICT
..RESPONDENT
(SERVED)
106
W.A.NO.194/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
ENTRY TAX OFFICER,
(TRANSITION)
COMMERCIAL TAX OFFICE,
PATTANSHETTY BUILDING,
ASHOKNAGAR,
NIPPANI.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI RAJESH GAIKWAD AGED ABOUT 32 YEARS S/O SADASHIV AT POST SANKESHWAR TALUK HUKKERI BELAGAVI DISTRICT
..RESPONDENT
(SERVED)
W.A.NO.195/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESNTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
107
BENGALURU -01.
THE REGIONAL TRANSPORT OFFICER
THE REGISTERING AUTHORITY
BANGALORE NORTH
YESHWANTHAPURA
BENGALURU -560 022.
ENTRY TAX OFFICER,
SHESHADRIPURAM,
BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SMT JYOTHI S GUREDDI AGED ABOUT 51 YEARS W/O SHANTHESH GUREDDY NO. 58, CUNNINGHAM ROAD CROSS, BENGALURU - 52.
..RESPONDENT
(SERVED)
W.A.NO.196/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS
SECRETARY TO GOVERNMENT
FINANCE DEPARTMENT
VIDHANA SOUDHA,
BENGALURU -01.
THE REGIONAL TRANSPORT OFFICER
AND THE REGISTERING AUTHORITY
BAGALKOT.
ENTRY TAX OFFICER,
BAGALKOT.
..APPELLANTS
108 (BY SRI. S.V. GIRIKUMAR, AGA)
AND:
DR. UDHAYASHANKAR SANJEEVARAO HERENJAL, DR. SHIROOR’S MATERNITY AND SURGICAL NURSING HOME, OPP. OLD I.B BAGALKOT- 587 101.
..RESPONDENT
(SERVED)
W.A.NO.197/2011:
BETWEEN:
THE ENTRY TAX OFFICER,
(TRANSITION-I),
MANGALURU.
THE COMMERCIAL TAX
OFFICER, (INT)-I,
OFFICE OF THE JOINT COMMISSIONER
OF COMMERCIAL TAXES
(INTELLIGENCE),
WEST ZONE, MANGALURU.
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU -01. ..APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI MOHIDIN NAUFAL KHALID AGED ABOUT 48 YEARS S/O KALIK BHAVA R/AT DOOR. NO.17-20-447
109 A1-SFAL, COELHO STREET FALNIR, MANGALURU.
..RESPONDENT
(SERVED)
W.A.NO.198/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU -01.
THE ENTRY TAX OFFICER,
27TH CIRCLE, I MAIN,
LAKSHMI COMPLEX,
SESHADRIPURAM,
BENGALURU -560020.
THE COMMERCIAL TAX
OFFICER, T-43, CIRCLE, BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI V KAVIRAJ AGED ABOUT 37 YEARS S/O R VELAYAGAM PROPRIETOR, M/s.V KAVIRAJ R/AT NO. 28/1, OSMANIA BUILDING ANNEXE I FLOOR, NARASIMHA RAJA ROAD, BENGALURU - 560 004.
...RESPONDENT
(SERVED)
110 W.A.NO.199/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU -01.
THE GOVERNMENT OF KARNATAKA
REPRESENTED BY ITS
CHIEF SECRETARY
VIDHANA SOUDHA
BENGALURU -560001.
THE COMMERCIAL TAX
OFFICER, (TRANSITION-41), BENGALURU.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI D KUPENDRA REDDY AGED ABOUT 47 YEARS S/O SRI DASA REDDY DIRECTOR, M/s.RGA SOFTWARE SYSTEMPS (P) LTD., NO. 97/B, 1ST FLOOR, 6TH BLOCK, KORAMANGALA BENGALURU - 560 095.
...RESPONDENT
(SERVED)
W.A.NO.200/2011:
BETWEEN:
THE COMMERCIAL TAX
OFFICER, (TRANSITION-I), MANGALURU.
111
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU -01.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s.P.V.S BEEDIES PVT. LTD., BY ITS CHAIRMAN & MANAGING DIRECTOR SRI MADHUSUDHAN D KUSHE AGED 71 YEARS PVS SADAN KODIALBAIL POST BOX- 707 MANGALURU-575 003.
...RESPONDENT
(BY SMT.VANI H., ADVOCATE)
W.A.NO.201/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU -01.
ENTRY TAX OFFICER I CIRCLE, BAGALKOT.
THE REGIONAL TRANSPORT
OFFICER, NAVNABGAR,
BAGALKOT.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
112 AND:
SRI HOOVAPPA S RATHOD AGED ABOUT 44 YEARS S/O SRI SHEETHAPPA R/O GADDANAKERE THANDA TALUK & DIST. BAGALKOT.
...RESPONDENT
(SERVED)
W.A.NO.202/2011:
BETWEEN:
STATE OF KARNATAKA
REPRESENTED BY ITS SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU -01.
THE ENTRY TAX OFFICER I CIRCLE, BAGALKOT.
THE REGIONAL TRANSPORT
OFFICER, NAVANAGAR,
BAGALKOT.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI RATNAPPA P RATHOD S/O PANDAPPA AGED ABOUT 42 YEARS R/O NAVANAGAR DIST. BAGALKOT.
...RESPONDENT
(SERVED)
113
W.A.NO.203/2011:
BETWEEN:
STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA, BENGALURU -01.
THE COMMISSIONER OF
COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA
K.G. ROAD,
GANDHINAGAR,
BENGALURU.
THE LOCAL VAT OFFICER-150
LAKSHMI COMPLEX,
SESHADRIPURAM
BENGALURU -20.
THE REGIONAL TRANSPORT
OFFICER, BANGALORE
CENTRAL, KORAMANGALA
BENGALURU;
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
MR NAVNIT KACHALIA AGED ABOUT 58 YEARS S/O LILADHAR KACHALIA PRESENTLY R/AT NO.3, VICTORIAN WILLOWS, MURUGESH PALYA, AIRPORT ROAD, BENGALURU -560 017.
...RESPONDENT
114 (BY SRI.M.R.NARAYAN & SRI.ARJUN R. KHOTE, ADVOCATES)
W.A.NO.204/2011:
BETWEEN:
THE ENTRY TAX OFFICER,
(TRANSITION-I)
MANGALURU.
THE REGIONAL TRANSPORT
OFFICER, MANGALURU
DAKSHINA KANNADA.
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF FINANCE GOVERNMENT OF KARNATAKA VIDHANA SOUDHA, BENGALURU -01.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI RAMESH KUMAR AGED ABOUT 56 YEARS PVS SADAN, KODIALBAIL POST BOX 707 MANGALURU- 575 003.
...RESPONDENT
(SERVED)
W.A.NO.205/2011:
BETWEEN:
THE ENTRY TAX OFFICER,
(TRANSITION-I)
MANGALURU.
THE REGIONAL TRANSPORT
115
OFFICER, MANGALORE
DAKSHINA KANNADA.
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY TO GOVERNMENT FINANCE DEPARTMENT VIDHANA SOUDHA, BENGALURU -01.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
SRI ARJUN MORAES AGED ABOUT 40 YEARS S/O LATE V H MORAES PROP. M/s. SONAR IMPEX ROOM NO.5, IST FLOOR VGS BUILDING, LADY HILL MANGALURU- 575 006.
...RESPONDENT
(SERVED)
W.A.NOS.206-208/2011:
BETWEEN:
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY TO GOVERNMENT FINANCE DEPARTMENT VIDHANA SOUDHA, BENGALURU -01.
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (TRANSITION)
OFFICE OF THE ASSISTANT
COMMISSIONER OF
COMMERCIAL TAXES
(TRANSITION)
VANIJYA THERIGE BHAVAN
116
LINGAPURA, SIRA ROAD,
TUMKUR.
...APPELLANTS
(BY SRI. S.V. GIRIKUMAR, AGA)
AND:
M/s. RANGANATHA ENTERPRISES A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT BALAJI NAGAR SIRA POST, TUMKUR DISTRICT KARNATAKA STATE, REPRESENTED BY ITS PARTNER SRI S D PANDURANGA.
MR S D PANDURANGA AGED ABOUT 45 YEARS S/O LATE DAYANANDAPPA PARTNER, M/s.RANGANATHA ENTERPRISES BALAJI NAGAR, SIRA POST, TUMKUR DISTRICT KARNATAKA STATE.
MR. BHARADHWAJ AGED ABOUT 34 YEARS S/O LATE SUBBA JETTY PARTNERSHIP, M/s.RANGANATHA ENTERPRISES, BALAJI NAGAR, SIRA POST, TUMKUR DISTRICT KARNATAKA STATE.
...RESPONDENTS
(BY SRI.GANESH BHAT Y.H., ADVOCATE FOR R-1 & R-2, R- 3 SERVED)
THESE WRIT APPEALS ARE FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.39540/2003 C/W WP.NOS.43651, 45581, 45582, 46013, 46379, 48914, 50080, 50288, 51117, 51973, 52102,
117 52103, 52837, 53488/2003 WP.NOS.291, 388, 30253, 2372, 2688, 3368, 4081, 4322, 4610, 4618, 5408, 5744, 5933, 6706, 7303, 7336, 8294, 8091, 8966, 8967, 9506, 9682, 9683, 9684, 9715, 9720, 9722, 9748, 9982, 9984, 10478, 11632, 11684, 11687, 11912, 11920, 12441, 12628, 14844, 15125, 15329, 15375, 15376, 15656, 15669, 15657, 15711, 15876, 15878, 15880, 16218, 16520, 16854, 17076, 17469, 17717, 18223, 20137, 22362, 26109, 27149, 29951, 30077, 30807, 32589, 34202, 37920, 37921, 37923, 40597, 41962, 41963, 42610, 43141, 43493, 44065, 44681, 44761, 45618, 46562, 47396/2004 WP.NOS.13, 921, 2504, 3674, 5166, 5401, 7365, 7767, 8204, 8205, 10895, 11111, 11425, 11922, 11923, 14265, 14342, 14497, 17575, 18293, 19338, 20899, 22092, 22496, 23021, 27218, 27395/2005 WP.NOS. 1544, 4867, 5502, 5506, 6450, 6451, 11660, 11850/2006 WP.NO.1655/2007 AND WP.NO.2454/2008 (T-EYT) DATED 24/07/2009.
W.A. NO. 4524 OF 2009:
BETWEEN:
STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560001.
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (TRANSITION) COMMERCIAL TAX OFFICE, LINGAPURA, SIRA ROAD, TUMKUR. .. APPELLANTS
(BY SRI.DR. S.V. GIRIKUMAR, AGA)
AND:
118 SMT.RADHA AGED ABOUT 36 YEARS, W/O SRI.DEVARAJ, M/s.R.N. EARTH MOVERS, NO.12, 7TH CROSS, C.M. LAYOUT, KYATHASANDRA, TUMKUR.
... RESPONDENT
(BY SRI. PATEL D. KAREGOWDA, 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 NO.22351/2009(T-EYT) DATED 27/08/2009.
W.A. NO. 3277 OF 2010:
BETWEEN:
THE STATE OF KARNATAKA REPRESENTED BY THE FINANCE SECRETARY VIDHANA SOUDHA BENGALURU-560001.
THE ASST. COMMISSIONER OF COMMERCIAL TAXES L V O - 040 BENGALURU.
THE ASST. COMMISSIONER OF COMMERCIAL TAXES (DEBT MANAGEMENT) - 41, ABHAYA COMPLEX, SESHADRIPURAM BENGALURU- 560020.
..APPELLANTS
(BY SRI. DR. S.V. GIRIKUMAR, AGA)
AND:
M/s.HINDUSTHAN MARBLE & GRANITES, REPRESENTED BY ITS PARTNER,
119 SRI ANANDA REDDY AGED ABOUT 43 YEARS NO.5, LALBAGH-HOSUR ROAD, OPP. 2ND CROSS, WILSON GARDEN,
BENGALURU- 560038.
... RESPONDENT
(BY SRI. M.N. SHANKARE GOWDA, 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 3662/2009 DATED 10/06/2010.
THESE WRIT APPEALS COMING ON FOR FINAL HEARING THIS DAY, MOHAN M. SHANTANAGOUDAR J., DELIVERED THE FOLLOWING:
JUDGMENT
State has filed these appeals questioning the Judgment and orders passed by learned Single Judge/s in various writ petitions holding that the provisions namely section 4-B and 4-BB of Karnataka Tax on Entry of Goods into Local Areas Act, 1979 as ultra vires of Article 301, 304(a) of Constitution of India. Consequently holding that the notifications issued in pursuance to the said provisions were quashed.
120
At the time of hearing it is brought to the notice of the court by learned Government Advocate that similar issue is referred to Larger Bench by Hon’ble Apex Court in the case of Jindal Stainless Limited and anr Vs State of Haryana and others reported in (2010)4 SCC 595. Learned Government Advocate submits that Larger Bench has not yet decided the issue involved. Said submissions are recorded.
In view of the said submissions we are of the opinion that no useful purpose would be served in keeping these writ appeals pending. Accordingly these writ appeals are disposed of with an observation that the impugned orders passed holding that the aforementioned provisions as ultra vires of Article 301 and 304(a) of Constitution of India would be subject to result of the order to be passed by the Larger Bench of Hon’ble Apex Court. It is needless to observe parties would be bound by orders that would be passed by
121 Hon’ble Apex Court. With these observations writ appeals stands disposed off.
We also add that all contentions on merits raised by the parties before learned Single Judge or before this court in writ appeals are kept open and they are at liberty to urge such grounds after disposal of the matter by Apex Court, if need be and no view is expressed in this regard.
Sd/-
JUDGE
Sd/- JUDGE
SBN