..-mu. an-was: Imwnwuma Vuvia l"ll\l11"'lil§.!\?I I"lI\3r'
IN THE awn coax? or xaauamxa AT
mawaa vars THE 330 may 0? nscauasa zeesff .» * "u
9 R E s E N T »w~--
was HON'BLE HR.JH5TICE x.L.fiaNéfiNATfi* .: ~ *' A
Arm V
was HON'B-LS MR. auswrem 2_;s§i;2'x_r.'-Q
C.R.P.R0.29l"OF--2GG8'* «AV_
sTR2_No.45w@E22u9&_'
sway 30.4? as 20ng_*'*~=
aswwsmu: _ .... __ ="
H/3. Elactrix 1ndi:»a:d.,"; ~.'
21-01 MII Phase, Peefly§,'wh".
Industrial Axea,*Ban§ai9ra;2
Raptd. by fiaruthi Pei; **
Maaager, Eindu, Kajgg.
.=-A .j*.:_ . '~-~* ---------- PETITIQHER
fifisnuruzsn}
{fly $z$;$§$éfyafiarayana, Advaaata)
"* Ann: .
4 f"gSTATE eF_fiAnxA?AxA,
* ax ¢OMISSZONER 09
éomggczan mxss, aaxsanoas.
m RESPQHDENT
{Camr:a:::n)
These petiticns tileé ufS.23{3) at the KB?
Act against the judgment and oréer éatad
23.5.2668
passed ia STA Ko.138fB4, 136304 and
13?!G4 an the file af the Karnataka Appellata
–..-.—-. -.—-v.—-ww =– -.- -my-.~ -ur~r—- III ‘arr I\r!lIIlIl’\Il’I!\l”I’ ‘!”lf\’l1 I”
Joint Comznissitrner cf Commercial Taxes (AppezaT’i”ss}j
who by ardax: dated 28.13.2603 canfirmad
fix.’
paased by the A$$a55§¥”%§’ Officer. Subse§§::jue.r:T1:’;{3;3′,’?§A%’
the asfiessae filed apgeals bev.fo3:*e.éth’§a
Appzellate Tribunal. By a “o$¢ig;ga
23.5.2608, the Tribunal dié:giis;Vsed ‘tI§:e.a;§§§§§j;:5–~.a;{<:§
confirmed the erdars the _a_L::ift!z_or§tié.'s"
3. The asses.-see 'this Court challangiztfl Karnataka Appellate by
iavcking__. ju:.Av’cViV;s§i<:tirx of this
Gcsurt. :*”f’._’l’1:f.–s’ adfnitted the reviaian
petitians A * 22′;’3…’24V3G–$: cmared far pasting
this p;;jev.’riLsria:§ “;.~..e_’f;:;ii:§ic$’:a, alcmg with snap 45 and
‘ ._s¥z*’a2 §? :é’n~:z_;_s. In mm 45 and may 4′? of 2093
Er:-éxvf.T’~. 7sz.:.*::st.az2tial questian sf law’ hag
beer: :em¢;am on azmzase fer
,.f’_fj;-w_§::ansi§e.zi’&?;ii.<:n, which reads: as urgdarz
" I-mama: aha azxtlsaritiu 1mtz1d gat
jurisdiction to pass an cram: levying
penalty wan thmug the mates: in
pandiag hetero the 33233 *3"
*-“WW Wwww-“ff—f.w9>v wt’ nnnumannu fuwr-3′ uvvsu Ui””!§.’MKfiR£Rli.fl’ Ki($l”!’V£.JUUK’i”0F”KARflATAKA’ HIQH flW$,§R”¥’ GP K&KW.flLTflKA HEGHCC
19. In View of this factual finding arrived a§W “?7a
by us, we do not prapasa to answer the quastiafi§ ;
at law framed ahave and accordingly th¢»samé’§$x] x
not answered by us.
11. These ravision petiticfis “are V§i1bw§dx*
subject to the ¢hservation§*nmda”§b§#é;xPaxtiés”
ta bear their respective c6st$;f’ .5:
sri. vedamuxthy}4§a@rn£d€;5§§£nm§§twé1aadar
is permitted to £i;§fifi3md*a£ §§fi§arafi;é within a
perififl at six #éafi§;~ all “” Vw”
sa/–
IUDGE
J 33/…
JUDGE