IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA W.P.Nos.15384/2018 & 18047/2019 (T – RES) BETWEEN:
M/s ULLAS BAR AND RESTAURANT A PROPRIETARY CONCERN B.M. ROAD, HASSAN-573 201, REP. BY ITS PROPRIETOR, Mr. K.V.GURUPRASAD, S/O Mr. K.T.VENKATESH GOWDA, AGED ABOUT 39 YEARS ... PETITIONER [BY SMT.VANI H., ADV.] AND:
1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-3), VAT DIVISION, 1ST FLOOR, SUVARNA KARNATAKA VANIJYA TERIGE BHAVANA, A BLOCK, 12TH CROSS, NEAR 100 FEET ROAD, GOPALAGOWDA LAYOUT, SHIVAMOGGA-577 205.
2. THE COMMISSIONER OF COMMERCIAL TAXES STATE OF KARNATAKA, VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BANGALORE-560 009.
3. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560 001, REP BY ITS PRINCIPAL SECRETARY. …RESPONDENTS [BY SRI T.K.VEDAMURTHY, AGA.] THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ENDORSEMENTS ISSUED BY THE FIRST RESPONDENT DATED 15.04.2017, FOR THE TAX PERIODS 2013-14 AND 2014-15 i.e., ANNEXURES-D AND D-1 RESPECTIVELY.
THESE PETITIONS COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned Additional Government Advocate accepts notice for the respondents.
2. The petitioner has challenged the endorsements issued by respondent No.1 dated 06.06.2017 relating to the tax periods 2013-14 and 2014-15 at Annexures – D and D1 respectively to the writ petitions, inter alia, seeking a direction to respondent No.1 to accept the applications filed by the petitioner under the Karasamadhana Scheme, 2017 relating to the aforesaid tax periods.
3. The learned counsel for the petitioner has filed a memo seeking leave of the Court to withdraw the writ petitions with liberty to opt for the Comprehensive Karasamadhana Scheme, 2019, which is notified in the Official Gazette on 21.02.2019. It is submitted that unless the endorsements are quashed by this Court permitting the petitioner to opt for the Comprehensive Karasamadhana Scheme, 2019, the petitioner may not be permitted to avail the benefit of the new scheme.
4. Considering the facts and circumstances of the case as aforesaid, this Court deems it appropriate to accept the memo and permit the petitioner to opt for the Comprehensive Karasamadhana Scheme, 2019. Accordingly, the endorsements impugned at Annexures – D and D1 dated 06.06.2017 are quashed with liberty to the petitioner to opt for the Comprehensive Karasamadhana Scheme, 2019 as prayed.
These writ petitions stand disposed of accordingly.
Sd/- JUDGE PMR