IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.8048/2019 (T – RES) BETWEEN:
S.MOHAMMED ABDULLA M/s M.A. TRADERS # 7/2339, Dr. RAJKUMAR ROAD SOUTHERN EXTENSION KOLLEGALA. …PETITIONER [BY SRI RAGHAVENDRA L. MISKIN ADV. FOR SMT MANJULA.T., ADV.] AND:
1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES [INTERNAL AUDIT & INSPECTION] VAT DIVISION, SHESHADRI HOUSE DIWAN’S ROAD, MYSURU-570024.
2. THE COMMISSIONER OF COMMERCIAL TAXES GANDHINAGAR, BENGALURU-560009.
3. THE STATE OF KARNATAKA REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU-560001. …RESPONDENTS [BY SRI T.K.VEDAMURTHY, AGA.] THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE - 2 -
PROVISION OF SECTION 2[i] OF THE KARNATAKA TAXATION [AMENDMENT] ACT, 2017 [KARNATAKA ACT 15 OF 2017] ANNEXURE-A DATED 31.03.12017, INSERTING A FURTHER PROVISO TO SUB-SECTION [1] OF SECTION 40 OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 THAT READS: “PROVIDED ALSO THAT, AN ASSESSMENT OR RE-ASSESSMENT RELATING TO ANY TAX PERIOD COMMENCING FROM 1ST DAY OF APRIL 2012 UP TO PERIOD ENDING 31ST DAY OF MARCH 2014 SHALL BE MADE WITHIN A PERIOD OF SIX YEARS AFTER THE END OF THE PRESCRIBED TAX PERIOD”, AS UNCONSTITUTIONAL AND BEYOND THE POWER OF THE STATE, IN SO FAR AS THE PETITIONER IS CONCERNED [PUBLISHED IN 2016 [86] KLJ PAGE No.1]; AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned counsel for the petitioner has filed a memo seeking leave of the Court to withdraw the writ petition.
2. Memo is placed on record. Permission is granted.
Writ petition stands dismissed as withdrawn.
Sd/- JUDGE NC.