IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 29TH DAY OF MAY, 2019 PRESENT THE HON'BLE MR.JUSTICE L. NARAYANA SWAMY AND THE HON'BLE MR.JUSTICE R.DEVDAS WRIT APPEAL NOS.3281-3282 OF 2016 AND WRIT APPEAL NOS.4652-4691 OF 2016 (LB-TAX) BETWEEN:
1. K SIDDAPPA , S/O K GOWDAPPA, AGED ABOUT 57 YEARS, PROP: MANJUNATHA BAR & RESTAURANT, 1ST MAIN ROAD, NEW MANDIPET TUMKUR - 572 101.
2. KEMPAIAH, S/O SIDDAPPA, AGED ABOUT 54 YEARS, PROP: DAYANA BAR AND RESTAURANT, CIVIL BUS STAND ROAD, SIRA - 572 137 TUMKUR DISTRICT.
3. Y N NAGARAJU, S/O Y N NARASHIMA MURTHY, AGED ABOUT 66 YEARS, PROP: SHILPA BAR AND RESTAURANT NEAR HOTEL DWARKA, M.G.ROAD, TUMKUR - 572 102.
4. GOVINDARAJU, S/O CHIKKATHIMME GOWDA, AGED ABOUT 50 YEARS, PROP: LAXMI BAR AND RESTAURANT BELAGUMBA ROAD HANMANTHAPURA, TUMKUR - 572 103.
5. H R YADUNATH S/O GANGARAMAIAH, AGED ABOUT 50 YEARS, PROP: OORAVASI BAR AND RESTAURANT CHURCH CIRCLE, ASHOKA ROAD, TUMKUR - 572 101.
6. C.G. KRISHNE GOWDA S/O LATE CHIKKAGOVINDAPPA, AGED ABOUT 54 YEARS, PROP: C.V.R. BAR AND RESTAURANT SADASHIVANAGARA, KUNIGAL ROAD, TUMKUR - 572 102.
7. G.K. NANJAIAH S/O KOTTAPPA, PROP: KWALITY BAR AND RESTAURANT AGED ABOUT 55 YEARS, MANJUNATHA NAGAR, RING ROAD, TUMKUR - 572 103 8. K.R. PUTTATHAYAMMA W/O H.G.JAYANNA, AGED ABOUT 49 YEARS, PROP: RAVATHI BAR AND RESTAURANT WARD NO. 30, GEDDALAHALLI RING ROAD, TUMKUR - 572 102.
9. D S MAHADEV, S/O. V SHIVAIAH, AGED ABOUT 51 YEARS, PROP: VENKATESHWARA BAR AND RESTAURANT, B.H. ROAD, BATWADI, TUMKUR-572103.
10. D ARUNADEVI W/O. M. DEVENDRAPPA, AGED ABOUT 26 YEARS, PROP: SRI. MARUTHI BAR AND RESTAURANT, NEAR TUDA, OFFICE BELGUMAROAD, HANUMANTHA ROAD, TUMKUR -572103 11. H G GEETHA, W/O. G. NARYAN, AGED ABOUT 50 YEARS, PROP: KINGS COTTAGE BAR AND RESTAURANT, N.H.-4, BYPASS, HANMANTHAPURA, TUMKUR - 572103.
12. J. GEETHAKUMAR W/O. LATE. P. KUMAR, AGED ABOUT 50 YEARS, PROP: SRI KARTHIK BAR AND RESTAURANT, ASHOKA ROAD, TUMKUR – 572101.
13. T. GANGARAJU, S/O. LATE THRIMULLAPPA, AGED ABOUT 56 YEARS, PROP: M/S. KADAMBA BAR AND RESTAURANT, SHOP NO. 443, # 1281/1351, B.K. ROAD, KALYA GATE, MAGADI TOWN-562120, RAMANAGAR DISTRICT.
14. SMT. J. GEETHA KUMAR, W/O. LATE. P. KUMAR, AGED ABOUT 50 YEARS, PROP: SRI. SAPTHAGIRI BAR AND RESTAURANT, RING ROAD, TUMKUR – 572103.
15. CHOWDAPPA, S/O. VENKATE GOWDA, AGED ABOUT 59 YEARS, PROP: LAKSMIVENKATESWARA BAR AND RESTAURANT, NAGARAJ COMPLEX, B.H. ROAD, TIPTUR - 572201.
16. N. MANJUNATH, S/O. NARASAIAH, AGED ABOUT 55 YEARS, PROP: TIPS END BAR AND RESTAURANT, B.H. ROAD, TIPTUR - 572201 17. S.S.ENTERPRISES, NAKASTRA BAR & RESTAURANT EDENAHALLI GATE, B.H.ROAD, TIPTUR-572201, REPRESENTED BY SRI.SHIVA KUMAR S/O H.M.SADASHIVAIAH SHARDA AGED ABOUT 53 YEARS.
18. S.R.DEVERAPPA S/O RANGAPPA AGED ABOUT 72 YEARS, PROP: SRI RANGA BAR & RESTAURANT ANNAPURAGATE, HALLEPALYA POST, TIPTUR-572202.
19. M.V.BASAVARAJU, S/O LATE N.VEERANAGOWDA, AGED ABOUT 55 YEARS, PROP: VEERABADRESHWARA BAR & RESTAURANT UPPARHALLI MAIN ROAD, TUMKUR-572102.
20. M.V.PANCHAKASHARAIAH S/O LATE N. VEERANAGOWDA, AGED ABOUT 50 YEARS, PROP: MADHU BAR & RESTAURANT, OLD BUS STAND KUNIGAL-572103.
21. B.R.PADMAVATHI W/O B.G.KUMAR AGED ABOUT 44 YEARS PROP: BALAJI DELUX BAR & RESTAURANT, B.M.ROAD KUVEMPUNAGAR, KUNIGAL-572130.
22. B.M.REKHA W/O D.N.SHANKRE GOWDA, AGED ABOUT 43 YEARS, PROP: ADI SHAKTI BAR & RESTAURANT Y.T.ROAD TURVEKERE-572227.
23. E.DEVERAPPA, S/O ANJANAPPA, AGED ABOUT 55 YEARS, PROP: RENUKAMATHA BAR & RESTAURANT NEW BUS STAND ROAD, PAVAGADA-561202.
24. H.KRISHNASWAMY, S/O HANJARAPPA, AGED ABOUT 60 YEARS, PROP:L SRI MARUTI BAR & RESTAURANT, DABBEGATTA ROAD, TURVEKERE-572271.
25. M.J. RAGHAVENDRA, S/O G. JAYARAM, AGED ABOUT 32 YEARS, PROP: GURU RAGHAVENDRA BAR & RESTAURANT, MAIN ROAD, MADHUGIRI-572132.
26. H.S. PRAKESH S/O H.P. SHANKAR, AGED ABOUT 52 YEARS PROP: ALANKAR BAR & RESTAURANT, MARLURU RING ROAD, TUMKUR-572101.
27. THIMMARAJU, S/O CHINNASWAMAPPA, AGED ABOUT 66 YEARS, PROP: JAYA BAR & RESTAURANT NEW BUS STAND ROAD, SIRA-572137.
28. R. ARUN KUMAR S/O RAMACHANDRAPPA, AGED ABOUT 45 YEARS PROP: SOMESHWARA BAR & RESTAURANT, BEHIND KSRTC BUS STAND NH-4, SIRA-572137.
29. VASUDEVA SHETTY, S/O RAMACHANDRAPPA SOPPENAHATTI, AGED ABOUT 55 YEARS, PROP: VYSHALI DELUX COMFORT OPP. S.P.OFFICE, B.H. ROAD, TUMKUR-572103.
30. H.P. KUSUMA, W/O LATE SRINIVAS, AGED ABOUT 40 YEARS, PROP: MANJUSREE BAR & RESTAURANT KESRUMADU RING ROAD, KYTASANDRA, TUMKUR-572104.
31. S.R.SRINIVASU, S/O S.C. RAMEGOWDA, AGED ABOUT 55 YEARS, PROP: MANJUSHREE BAR & RESTAURANT,SANTHAPET, TUMKUR-572101.
32. B.N. NARASHIMAIAH S/O NARASIAH, AGED ABOUT 68 YEARS PROP: NAVEEN BAR & RESTAURANT S.S. SQUARE, VALMIKI CIRCLE, MARLURU RING ROAD, TUMKUR-572105.
33. M.V. TEJESH, S/O VENKATASWAMY, AGED ABOUT 38 YEARS, PROP: VARSHA BAR & RESTAURANT, KYAHTASANDRA, B.H.ROAD, TUMKUR-572104.
34. M.S.DARMAVEER, S/O M.V.SRINIVAS, AGED ABOUT 45 YEARS, PROP: GANDARVA BAR & RESTAURANT, MAIN ROAD, MADHUGIRI-572132.
35. G.MARUTHI, S/O GANGAHANUMAIAH, AGED ABOUT 38 YEARS PROP: RAGHU BAR & RESTAURANT, MALEKOTE ROAD, VEERASAGARA, TUMKUR-572104.
36. RAMASANJEVAPPA J V, S/O VENKATACHALLAIAH, AGED ABOUT 55 YEARS PROP:ANJANADRI BAR & RESTAURANT SIRA ROAD, TUMKUR-572 104.
37. D S KUMAR, S/O LATE DHASARATHAIAH, AGED ABOUT 60 YEARS PROP:NAKSHTRA BAR & RESTAURANT B H ROAD, TUMKUR-572 102.
38. SRINIVASMURTHY, S/O. KEMPANNA, AGED ABOUT 54 YEARS, PROP: SRINIVASA BAR AND RESTURANT, RING ROAD, GUBBI GATE, TUMKUR - 572101 39. Y SHANKAR, S/O. YELLAPPA, AGED ABOUT 55 YEARS, PROP: NAVARATHNA BAR AND RESTURANT, B.H. ROAD, TUMKUR - 572102.
40. H LOKESH, S/O HANUMANTHARAYAPPA, AGED ABOUT 30 YEARS PROP: VYBAV BAR & RESTAURANT MARUTI LODGE, KUNIGAL ROAD, TUMKUR-572 102.
41. BASAVARAJU M.N S/O M.NAGAPPA AGED ABOUT 50 YEARS PROP: NARATHAKI BAR & RESTAURANT MANDIPETE TUMKUR-572101 42. SUDEER HEGDE, S/O JAYRAM HEGDE AGED ABOUT 44 YEARS, PROP:JAMUNA BAR & RESTAURANT OPP SIT COLLEGE, B H ROAD, TUMKUR-572 103. ... APPELLANTS (BY SMT. VEENA J KAMATH FOR M/S KAMATH AND KAMAT, ADVOCATE) AND:
1. THE STATE OF KARNATAKA THROUGH SECRETARY (FINANCE) VIDHANA SOUDHA, BANGALORE-560 001.
2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, GANDHINAGAR, BANGALORE-560 009.
3. THE ASSISTANT OF COMMERCIAL TAX OFFICE, LVO 170, VIVEKANANDA ROAD, TUMKUR-572 101.
4. THE COMERCIAL TAX OFFICER VSO-10,NH 206, TIPTUR-572 201.
5. THE ASSISTANT OF COMMERCIAL TAX OFFICE,LVO 172, PAVAGADA, TUMKUR DISTRICT-561 202.
6. THE ASSISTANT OF COMMERCIAL TAX OFFICE,LVO 175, VIVEKANANDA ROAD, TUMKUR-572 101.
7. THE COMMERCIAL TAX OFFICER VSO-151,CHANNAPATNA, MAGADI-562 120.
8. THE ASSISTANT OF COMMERCIAL TAX OFFICE, LVO 172, MAIN ROAD, MADUGIRI, TUMKUR DISTRICT-572 132.
...RESPONDENTS (BY SRI VIKRAM HUILGOL, HCGP FOR R1 TO R8) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION Nos.16656-16697/2016 DATED 29.06.2016.
THESE WRIT APPEALS COMING ON FOR PRELIMINARY HEARING THIS DAY, L.NARAYANA SWAMY J., DELIVERED THE FOLLOWING:-
JUDGMENT Learned counsel for the appellants has filed a memo dated 29.05.2019 seeking withdrawal the appeals.
2. Memo is placed on record.
3. In view of the said memo, appeals stand dismissed as withdrawn.
Sd/- JUDGE Sd/- JUDGE BSR