IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 23RD DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE S. G. PANDIT WRIT APPEAL NO.1315 OF 2018 AND WRIT APPEAL NO.1516 OF 2018 (T-RES) BETWEEN:
1. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001.
2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX (AUDIT), SHRIDHAR KRUPA, SIDDARUDA NAGARA, BHADRAVATHI-577 301.
... APPELLANTS (BY SRI VIKRAM A. HUILGOL, HIGH COURT GOVERNMENT PLEADER) AND:
M/S. KONARK FAMILY BAR AND RESTAURANT SALAGAME ROAD, NEAR VISHWESHWARA BUS STOP HASSAN-573 201, REPRESENTED BY ITS PROPRIETOR SRI N. LEELAKUMAR, AGED 54 YEARS.
... RESPONDENT (RESPONDENT IS SERVED AND UNREPRESENTED) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO ALLOW THE WRIT APPEAL AND SET ASIDE THE ORDER DATED 30.01.2018 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON'BLE COURT IN WRIT PETITION NOS.54235-54236 OF 2017 (T-RES) AND ETC.
***** THESE WRIT APPEALS 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.54235- 54236 2017 by following the earlier order of this Court, the State has preferred these appeals.
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 t 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), this Court had dismissed the appeals. Under these circumstances, nothing further survives for consideration. Accordingly, the appeals stand dismissed.
In view of dismissal of the appeals, I.A.No.1 of 2018 filed for condonation of delay stands rejected.
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JUDGE JUDGE rsk/-