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- 1 - IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 31ST DAY OF OCTOBER 2013 P R E S E N T THE HON’BLE MR. JUSTICE N. KUMAR A N D THE HON’BLE MRS. JUSTICE RATHNAKALA WRIT APPEAL No.4173 OF 2013 (T –IT) AND WRIT APPEAL Nos.4846 – 4848 OF 2013 (T –IT)
BETWEEN:
Udupi Taluk Protestant Christian,
Credit Co-operative Society Ltd.,
Grace Plaza, 76 Badagabettu,
Bailur, Udupi-576 101
Rep. by its General Manager,
Mr. Ganesh Sherigar.
Guru Nityananda Credit
Co-operative society Ltd.,
Bailoor Complex,
P.P.C Road, Udupi-576 101
Rep. by its Secretary
Mr. Rajesh S. Shetty,
Shree Krishna Industrial
Co-Operative Society Ltd.,
Vadiraja Complex,
Old Post Office Road,
Udupi-576 101
- 2 -
Rep. by its Chief Executive
Mr. Shashidhara Maiya K
The Tappers Service
Co-Operative Society Ltd.,
Near Bus stand,
Kota, Udupi-576 101
Rep. by its Secretary
Mr. Jagadish Kemmannu. …Appellants
(By Sri Mahesh R. Uppin, Advocate)
AND:
Union of India,
By its Secretary to Government,
Ministry of Finance,
Raisina Hill, New Delhi-110 001.
Regional Director,
Reserve Bank of India,
Urban Banks Division,
Nrupathunga Road,
Bangalore-560 001.
Income Tax Officer,
Ward-I,
Udupi-576 101.
Registrar of Co-operative
Societies in Karnataka,
Ali-Askar Road,
Bangalore-560 001.
…Respondents
These Writ Appeals are filed Under Section 4 of the Karnataka high Court Act praying to set aside the order
- 3 - passed in the Writ Petition Nos.4877 – 80/2013 dated 10.06.2013 and etc.
These appeals are coming on for preliminary hearing this day, N. KUMAR, J., delivered the following:
JUDGMENT
This appeal is preferred against the order of the learned single Judge who has declined to entertain the writ petition on the ground that the there is an alternative statutory remedy available to the appellants under the law to challenge the impugned order.
Learned Counsel for the appellants submits that the question involved in the writ petition is the same which is involved in ITA No.351/2011 and therefore, this matter could be heard along with the said appeal and once the law is declared by this Court, it would be beneficial to all the Credit Co-operative Societies in the State.
Already an appeal is pending, if the parties are interested they can move the Court and get the law settled by the Court. Pendency of the said appeal cannot be the
- 4 - cause of action to prefer this appeal, when an alternative remedy is available under the law. Therefore, we find no error committed by the learned single Judge in not entertaining the writ petition. Hence, the appeals are dismissed. Ordered accordingly.
If the appellants were to file an appeal against the impugned order within 30 days from today, the Appellate Authority without going to the question of limitation shall decide the appeal on merits.
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