IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 22ND DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE S. G. PANDIT WRIT APPEAL NO. 1428 OF 2018 (T-RES) BETWEEN:
1. THE STATE OF KARNATAKA REPRESENTED THROUGH ITS FINANCE SECRETARY 2ND FLOOR VIDHANA SOUDHA BENGALURU – 560 001.
2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA GANDHINAGAR BENGALURU – 560 009.
3. THE ASSISTANT COMMISISONER OF COMMERCIAL TAXES (AUDIT -5.7) DVO - 5, BENGALURU – 560 047.
... APPELLANTS (BY SRI.VIKRAM HUILGOL, HIGH COURT GOVERNMENT PLEADER) AND:
ARKA INFRA DEVELOPERS PRIVATE LIMITED SURVEY NO. 120 AND 123/2, CHANNASANDRA VILLAGE BIDARAHALLI HOBLI BENGALURU EAST TALUK REPRESENTED BY ITS GENERAL MANAGER NARENDER REDDY. A.
SON OF LATE RACHI REDDY AGED ABOUT 40 YEARS ... RESPONDENT (BY SRI. SHASHANK.G, ADVOCATE) THIS APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE WRIT APPEAL AND SET ASIDE THE ORDER DATED 30/1/2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WP 40349 OF 2017 [T-RES] THIS APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Aggrieved by the order dated 30.01.2018 passed by the learned Single Judge in allowing the W.P.No.40349 of 2017 by following the earlier order of this Court, the State has preferred this appeal.
2. Learned Single Judge placed reliance on the judgment in M/s. WS Retail Services Private Limited V/S The State of Karnataka and others in W.P.No.33176 of 2017 rendered on 14.11.2017 and disposed off the writ petition.
3. The learned Government Advocate submits that the said order was challenged before the Division Bench of this Court wherein, by a judgment reported in 2018(92) KGST L.J. 208 (HC) (DB) in the case of STATE OF KARNATAKA AND OTHERS v/s WS RETAIL SERVICES PRIVATE LIMITED, KORAMANGALA, BENGALURU this Court had dismissed the appeals. Under these circumstances, nothing further survives for consideration. Accordingly, the appeal is dismissed.
In view of dismissal of the appeal, I.A.No.1 of 2018 filed for condonation of delay stands rejected.
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JUDGE JUDGE mpk/-*CT:SR