IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF MAY, 2019 PRESENT THE HON’BLE MR. JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR. JUSTICE R. DEVDAS WRIT APPEAL NOS.45-47 OF 2018 (T-RES) BETWEEN:
M/S. HOTEL JUNIOR KUPPANNA REPRESENTED BY ITS PARTNER SRI A. RAJAMANICKAM AGED ABOUT 58 YEARS NO.34, 5TH CROSS, 5TH BLOCK KORAMANGALA BENGALURU 560 095 (BY SHRI M.N. SHANKAREGOWDA, ADVOCATE) AND:
1. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU 560 001 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA 1ST MAIN, GANDHINAGAR BENGALURU – 560 009] …APPELLANT 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LVO-015 (ADDITIONAL) VTK-2, KORAMANGALA BENGALURU 560 047 4. *THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.7 DVO-4, A BLOCK, 5TH FLOOR, VTK-2, NEAR NGV, KORAMANGALA BENGALURU 560 047 (BY SHRI VIKRAM HUILGOL, HCGP R1 TO R3) …RESPONDENTS THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE JUDGMENT AND ORDER DATED 07.11.2017 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.16143/2016 AND 16233- 243/2016 AND AS A CONSEQUENCE ALLOW THE WRIT PETITION.
THESE WRIT APPEALS COMING ON FOR PRELIMINARY HEARING, THIS DAY, DEVDAS J., DELIVERED THE FOLLOWING:
O R D E R Shri.Vikram Huilgol, the learned High Court Government Pleader draws our attention to order passed in Writ Appeal No.20 of 2018 and connected matters which were disposed of on 31st January, 2019. He submits that the present appeals are akin to writ appeal No.20 of 2018 and connected matters.
* corrected vide court order dated 16.12.2019 2. This Court disposed of Writ Appeal No.20 of 2018 and connected matters observing that in terms of the prayer made by the learned advocate for the appellant, four weeks’ time is granted to the appellant to file appeal in compliance with the order passed by the learned Single Judge, and if such appeal is filed, the Appellate Authority shall consider the same uninfluenced by Circular No.20 of 2013-14.
3. The learned High Court Government Pleader submits that similar orders are required to be passed in these appeals also. Accordingly, appeals are disposed of permitting the appellant to file appeal within a period of four weeks and if such appeal is filed, the Appellate Authority shall consider the same uninfluenced by Circular No.20/2013-14. Appeals are accordingly disposed of.
Sd/- JUDGE lnn Sd/- JUDGE