IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31ST DAY OF JANUARY, 2019 PRESENT THE HON’BLE MR. L. NARAYANA SWAMY ACTING CHIEF JUSTICE AND THE HON’BLE MR.JUSTICE P.S. DINESH KUMAR WRIT APPEAL NO. 19/2018 & WRIT APPEAL NOS. 2428-2450/2018 (T-RES) BETWEEN:
M/S. NAVNEET CATERERS NO.12/B, SRI VISHWAKARMA HOSTEL OPP. YOUTH HOSTEL SARASWATHIPURAM, MYSORE-570 009 REPRESENTED BY SMT. SHILPA N PARTNER, AGED ABOUT 37 YEARS ...APPELLANT (BY SRI K J KAMATH, ADVOCATE) AND:
1. THE STATE OF KARNATAKA THROUGH SECRETARY (FINANCE) VIDHANA SOUDHA BANGALORE-560 001 2. COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA-1 GANDHINAGAR, BANGALORE-560 009 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL VAT OFFICE-190 SHESHADRI BUILDING MYSORE CITY CIRCLE, DEEWANS ROAD MYSORE-570 001 4. COMMERCIAL TAX OFFICER (INTERNAL AUDIT & INVESTIGATION)-1 SHESHADRI BUILDING MYSORE CITY CIRCLE DEEWANS ROAD MYSORE-570 001 ...RESPONDENTS (BY SRI VIKRAM HUILGOL, HCGP) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE DATED 07.11.2017 IN WRIT PETITION NOS.37760-37783/2015.
THESE WRIT APPEALS COMING ON FOR PRELIMINARY HEARING THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT Heard.
These appeals are filed by the writ petitioner in W.P.Nos.37760-37783/2015 assailing the common order passed by the Hon’ble Single Judge dated 07.11.2017.
2. The appellant challenged the endorsement dated 13.07.2015 calling upon him to produce the Books of Accounts before the Hon’ble Single Judge.
3. Sri K.J.Kamath, learned advocate for the appellant submits that in view of Circular No.20/2013-14 dated 18.12.2013 issued by the Commissioner of Commercial Taxes (Karnataka) as per Annexure-D, the authorities may not consider his case.
4. Sri Vikram Huilgol, learned High Court Government Pleader for the respondents submits that what is challenged by the petitioner is an endorsement to produce the Books of Accounts and if the same are produced within two weeks from today, the authorities shall examine the Books of Accounts independently and pass orders in accordance with law uninfluenced by Circular No.20/2013-14.
5. Recording the submission of learned High Court Government Pleader, these appeals are disposed of with liberty to the appellant to produce Books of Accounts within two weeks from today.
No costs.
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ACTING CHIEF JUSTICE Sd/- JUDGE bkv