IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF NOVEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION Nos.31823-31824/2019 (T – RES) BETWEEN:
M/s. STOVE KRAFT LIMITED #81/1 MEDAMARANAHALLI VILLAGE HAROHALLI HOBLI, HAROHALLI INDUSTRIAL AREA KANAKAPURA TALUK, RAMNAGARA DISTRICT BANGALORE-562112 [REP. BY ITS MANAGER SRI RAMAKRISHNA PENDYALA AGED ABOUT 39 YEARS]. …PETITIONER (BY SRI CHIDANANDA URS.B.G., ADV.) AND:
1. THE PRINCIPAL SECRETARY TO GOVERNMENT OF KARNATAKA COMMERCE AND INDUSTRIES DEPARTMENT VIKAS SOUDHA, BANGALORE-560001.
2. THE PRINCIPAL SECRETARY TO GOVERNMENT OF KARNATAKA FINANCE DEPARTMENT [COMMERCIAL TAX] VIDHANA SOUDHA, BENGALURU-560001.
3. THE ADDITIONAL DIRECTOR [ID] DEPARTMENT OF INDUSTRIES AND COMMERCE GOVERNMENT OF KARNATAKA 2ND FLOOR, 49 KHANIJA BHAVAN RACE COURSE ROAD BANGALORE-560001.
4. THE JOINT DIRECTOR DISTRICT INDUSTRIES CENTRE DEPARTMENT OF INDUSTRIES AND COMMERCE RAMANAGARA-571511. …RESPONDENTS (BY SRI T.K.VEDAMURTHY, AGA.) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENT No.3 TO CONSIDER THE APPLICATION AS PER THE REPORT OF THE RESPONDENT No.4 DATED 21.03.2018 WHICH IS HEREWITH ENCLOSED AS ANNEXURE-D FOR GRANT OF ENTRY TAX EXEMPTION CERTIFICATE IN ACCORDANCE WITH THE INDUSTRIAL POLICY 2014-19 R/W GOVERNMENT ORDER DATED 1ST OCTOBER, 2014 AND NOTIFICATION-I DATED 23.04.2015 IN ANNEXURE-H; AND ETC., THESE PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned Additional Government Advocate is permitted to accept notice for the respondents.
2. The petitioner has sought for a direction to the respondent No.3 to consider the application dated 21.03.2018 submitted by him as per the report of the respondent No.4 for grant of Entry Tax Exemption Certificate in accordance with the Industrial Policy 2014-19 read with Government Order dated 01.10.2014 and notification dated 23.04.2015.
3. The petitioner is a limited company incorporated under the Companies Act and a registered dealer under the provisions of the Karnataka Tax on Entry of Goods Act, 1979 [‘Act’ for short], engaged in the business of manufacturer of kitchen appliances such as LPG Stove, Kerosene wick stoves, pressure cookers and non-stick cookwares and a small scale enterprise.
4. It is the contention of the petitioner that the Entry Tax Exemption Certificate was issued by the respondent No.4 for implementation of the first expansion during the period 2009-2012. On further expansion, exemption was provided for a period of three years from 30.04.2012. On completion of two expansions, the petitioner sought for exemption from Entry Tax for the third expansion to be undertaken for the period from 2015-18. It is the contention of the petitioner that on the representation made seeking exemption from Entry Tax before the Authorities, the respondent No.4 has submitted a report that the unit of the petitioner is eligible for entry tax exemption.
5. It is the grievance of the petitioner that repeated representations made before the respondent No.3 to consider the application of the petitioner in terms of the report of respondent No.4 has not yielded any positive results. Hence, these writ petitions.
6. In the circumstances, it was obligatory on the part of the respondent No.2 to consider the representations/applications of the petitioner at Annexure-C dated 21.09.2016 and Annexure-F dated 03.05.2018 and take a decision in accordance with law. That exercise having not been done, the respondent No.3 is directed to take a decision on the aforesaid representations/applications submitted by the petitioner in accordance with law in an expedite manner in any event not later than eight weeks from the date of receipt of certified copy of the order.
Writ petitions stand disposed of in terms of the above.
Sd/- JUDGE NC.