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. 20/2018 & WRIT APPEAL NOS. 2491-2496/2018 (T-RES) BETWEEN:
M/S. PROFESSIONAL GLOBAL CONSTRUCTIONS PVT LTD. NO.2, 12TH CROSS DASARAHALLI MAIN ROAD HEBBAL KEMPAPURA BANGALORE-560 024 REPRESENTED BY SRI CHIKKAREVANNA MANAGING DIRECTOR AGED ABOUT 45 YEARS ...APPELLANT (BY SRI K J KAMATH, ADVOCATE) AND:
1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.3, DVO-5, 5TH FLOOR VANIJYA TERIGE KARYALAYA-2 NEAR NATIONAL GAMES VILLAGE 80 FEET ROAD RAJENDRANAGARA KORAMANGALA BANGALORE-560 047 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL VAT OFFICE-150 (ADDL.) BMTC 2ND FLOOR YESHWANTHPURA BANGALORE-560 022 3. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA VANIJYA THERIGE KARYALAYA 1ST MAIN, GANDHINAGAR BANGALORE-560 009 (BY SRI VIKRAM HUILGOL, HCGP) ...RESPONDENTS 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.30029-30035/2014.
THESE WRIT APPEALS COMING ON FOR PRELIMINARY HEARING THIS DAY, P.S.DINESH KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT Heard.
These appeals are presented by the writ petitioner in W.P.Nos.30029-30035/2014 challenging the common order dated 07.11.2017 passed by the Hon’ble Single Judge.
2. By the impugned order, the Hon’ble Single Judge had permitted the appellant to file an appeal within 30 days therefrom.
3. Sri K.J.Kamath, learned advocate for the appellant submits that Circular No.20/2013-14 dated 18.12.2013 issued by the Commissioner of Commercial Taxes (Karnataka) as per Annexure-E2 comes in the way of the Appellate Authority to consider the appeal to be filed by the appellant on merits.
4. Sri Vikram Huilgol, learned High Court Government Pleader for the respondents submits that the appellant has not filed appeal and if the same is filed, it shall be considered in accordance with law, uninfluenced by Circular No.20/2013-14.
5. His submission is placed on record.
6. In the circumstances, as prayed for by learned advocate for the appellant, four weeks’ time is granted to the appellant to file appeal in compliance with the order passed by the Hon’ble Single Judge. If such appeal is filed, the Appellate Authority shall consider the same uninfluenced by Circular No.20/2013-14.
Appeals stand disposed of.
No costs.
Sd/-
ACTING CHIEF JUSTICE Sd/- JUDGE bkv