IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF OCTOBER 2017 PRESENT THE HON’BLE MR.H.G.RAMESH ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR WRIT APPEAL No.3910/2016 & WRIT APPEAL Nos.1592-1650/2017 (T-RES) BETWEEN :
1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT & RECOVERY) SIRA GATE, TUMKUR – 572 106 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-6.3, DVO-6 BENGALURU – 560 056 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT & RECOVERY)–6.9 DVO-6, BENGALURU – 560 056 4. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT AND RECOVERY) -6.2 DVO-6, BENGALURU – 560 056 5. THE COMMISSIONER OF COMMERCIAL TAXES GANDHINAGAR, BENGALURU- 560 009 6. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU – 560 001 ...APPELLANTS (BY SRI VIKRAM HUILGOL, HCGP) AND :
SRI PARIMALA AGRO FOODS AND FEEDS PRIVATE LIMITED KIADB PLOT NO.4P AND 5P 100 FEET ROAD, II PHASE ANTHARASANAHALLI INDUSTRIAL AREA SIRA ROAD, TUMKUR – 572 106 (BY ITS EXECUTIVE DIRECTOR B.S.SHIVANANDAPPA, 69 YEARS) ...RESPONDENT (BY SRI T.N.KESHAVAMURTHY, ADVOCATE) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE ORDER DATED 11.03.2016 PASSED IN THE WRIT PETITION NOS. 10968-11027/2016.
THESE WRIT APPEALS COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE ACTING CHIEF JUSTICE, DELIVERED THE FOLLOWING:
JUDGMENT Ag.CJ (Oral):
1. Learned Counsel appearing for the appellants and learned Counsel appearing for the respondent fairly submit that in view of the judgment dated 22.09.2017 passed by the Hon’ble Supreme Court in Civil Appeal Nos.15049-15069 of 2017, the impugned order of the learned Single judge is liable to be set aside and the writ petitions are liable to be dismissed.
2. In view of the above, we make the following order:
The impugned order dated 11.03.2016 passed by the learned Single Judge in WP Nos.10968-11027 of 2016 is set aside and the writ petitions are dismissed.
Appeals disposed of.
Sd/-
ACTING CHIEF JUSTICE Sd/- JUDGE KSR