IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF AUGUST, 2019 BEFORE:
THE HON’BLE MR. JUSTICE P.B.BAJANTHRI W.P.Nos.51474 & 52475 – 52476/2018 (T – RES) BETWEEN:
M/S NEW HAPPY BAR & RESTAURANT NO.41, AUSTIN TOWN, ANGLO INDIAN QUARTERS, BENGALURU-560 047 REP BY ITS PROPRIETOR K JAYAMMA, W/O BYRAPPA, AGED ABOUT 59 YEARS …PETITIONER (BY SRI SANDEEP LAHIRI, ADV.) AND:
1. COMMERCIAL TAX OFFICER AUDIT-4.5, DVO-4, VANIJYA THERIGE KARYALAYA-2 KORAMANGALA, BENGALURU-560 047 2. JOINT COMMISSIONER OF COMMERCIAL TAXES APPEALS-4, SHANTINAGAR, BENGALURU-560 027 …RESPONDENTS (BY SRI T.K.VEDAMURTHY, AGA.) - 2 -
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE RECTIFICATION ORDER DATED 18.02.2017 PASSED BY THE R-1 U/S 69(1) OF THE K.V.A.T ACT, 2003 PERTAINING TO THE YEAR 2013- 14(ANNEXURE-D) ETC.
THESE PETITIONS COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned counsel for the petitioner is permitted to withdraw these writ petitions, in view of the later development that the State Government has evolved a policy relating to relaxation of waiver of interest and penalty subject to payment of full tax.
2. Accordingly, petitions stand disposed of reserving liberty to the petitioner to approach the concerned authorities.
Sd/- JUDGE MSU