IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 16TH DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT WRIT APPEAL NO.2978 OF 2018 AND WRIT APPEAL NOS.3020-3030 OF 2018 (T-RES) BETWEEN:
1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 2.4 DVO-2, VAT DIVISION II, VTK-2, ‘B’ BLOCK 30 FT ROAD, RAJENDRA NAGAR, KORAMANGALA, BENGALURU-560 047.
2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-3 SOUTH ZONE, VTK-2, ‘B’ BLOCK 80 FT ROAD, RAJENDRA NAGAR, KORAMANGALA, BENGALURU-560 047.
... APPELLANTS (BY SRI VIKRAM HUILGOL, HCGP) AND:
M/S. KALYANI MOTORS PVT. LTD., NO.24/1, 25/1, NEAR NAYANDAHALLI, 100 FEET RING ROAD, MYSURU ROAD, BENGALURU-560 039, (REPRESENTED BY MR. A. MOHAN RAJU MANAGING DIRECTOR, AGED ABOUT 48 YEARS, SON OF S. ANANTHA RAJU).
... RESPONDENT (BY SRI V. RAGHURAMAN, ADVOCATE FOR C/R1) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE ORDER OF THE LEARNED SINGLE JUDGE DATED 24/09/2018 PASSED IN WRIT PETITION NOS.60480 OF 2016 AND 62125-62135 OF 2016 (T-RES).
***** THESE WRIT APPEALS COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Aggrieved by the order dated 24-9-2018 passed in Writ Petition Nos.60480 of 2016 and 62125 - 135 of 2016 to the extent of directing payment of costs of Rs.50,000/- from the personal resources of the first respondent -
Deputy Commissioner of Commercial Taxes, the respondents –State have filed these appeals.
2. It is contended that the costs directed to be paid from personal resources is inappropriate. That the Officer has only performed her duties under the Act.
3. However, on hearing the learned Government Advocate, we do not find any merit in these appeals. On the other hand, the State cannot be said to be aggrieved by this order. Costs have been imposed on the concerned officer. It is she alone who could be aggrieved and not the State. Hence, we find that the appellants would have no right to challenge the said order. Since no other contentions are advanced, the appeals are dismissed.
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JUDGE JUDGE rsk/-