IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.15170/2018 (T – RES) BETWEEN:
M/s. YOGINARAYANA EDUCATION TRUST RAVINDRA NAGAR HASSAN-573201 REP. BY ITS TRUST SHRI K.S.RAMAKRISHNA. …PETITIONER (BY SRI ATUL K. ALUR, ADV.) AND:
1. STATE OF KARNATAKA REP. BY ITS FINANCE SECRETARY GOVERNMENT OF KARNATAKA VIDHANA SOUDHA, AMBEDKAR VEEDHI BENGALURU-560001.
2. THE ASSISTANT COMMISSIONER OF LUXURY TAX, LVO-240 HASSAN-573201. …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 ENDORSEMENT ISSUED BY THE RESPONDENT No.2 AT ANNEXURE-B DATED 08.03.2018 INSOFAR AS PETITIONER IS CONCERNED; AND ETC., THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R The petitioner has challenged the endorsement issued by the respondent No.2 dated 08.03.2018 whereby the request of the petitioner seeking for copy of registration certificate has been rejected.
2. The petitioner claims to be a Trust registered under the provisions of the Indian Trust Act, 1882 [‘Act 1882’ for short]. It is contended that the petitioner-Trust was registered under the provisions of the Karnataka Tax on Luxury Act, 1979 [‘Act 1979’ for short] and the registration was granted by the authority. After obtaining the registration, the Trust is filing the returns and paying the luxury tax regularly. It is the grievance of the petitioner that the respondent No.2 has granted registration certificate to the parallel Sangha. The petitioner having lost the original registration certificate, has sought for a copy of the said registration certificate. The said application of the petitioner has been rejected on the ground that the said registration has been cancelled and as such providing of the registration certificate would not arise. Hence, the present writ petition.
3. Having regard to the facts and circumstances of the case, this Court is of the considered view that there is no legal impediment for respondent No.2 to issue the copy of the registration certificate sought by the petitioner, even assuming the same has been cancelled by the respondent-Authority, an endorsement could be made regarding the cancellation of registration on the copy of the registration certificate to be provided to the petitioner.
4. Hence, the respondent No.2 is directed to issue a copy of the registration certificate along with the endorsement made therein, if such registration certificate is cancelled. The compliance shall be made in an expedite manner in any event not later than four weeks from the date of receipt of certified copy of the order.
With the aforesaid observations and directions, writ petition stands disposed of.
Sd/- JUDGE NC.