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1:4 THE HIGH czoum' op KARNATAKA AT BANGALORE}.
-DATE3 THIS THE 137% DAY 0;? FEBRUARY 2oG914... _ L'.._
BEFORE ' 'L A
THE: HON'BLE: MR. JUSTICE D V SHYLENDR1"1~~E{ Q:M}§'R:
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REP. BY ITS: AUT§{GfARf’I*1~.:E.:aT OF’ COMMERCEAL TAXES
g VAN}-JYA THERIGA KARYALAYA
GANDHINAGAR
2
THE JOINT COMMESSIGNER QF’ COMMERCIAL
TAXES (ENFORCEMENT)
SQIJTH ZONE,
“V’I’K-Q”, KORAMANGALA
BANGAL£)Ei’E–i’36O O4′?
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3 “§’PIE DEPUTY COMMISSIONER GF’
CZOIVIMERICIAL TAXES {EMF} –I}
SOUTH ZONE-
“V”I’}<Z~2", KQRAMANGAIA
BANGALQF2E–5f:Q 04?
4 THE UNION OF’ INDIA
RE? 3? ITS SECRETARY
DEPARTMENT OF REVEIFJIJE
NEW DELHI ‘
THE DEPEJTY COMMESSIAGDIER
cusmms, zNTE;RmA’r1c:NAL’ga;R?og?,_ .
BANGALORE-;550j;{3.-2? ~ ,.,…RE.$PONDEN”I’S
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{By Sri: K MvI$H’wAf{L::>Gzé§vA M3’.;’HcG?§”””
THESE ‘EVRIT 1=>Ee.Ti’;*1.r~zs-«..__A121§’, FILED UNDER ARTICLES
225 S5 22? OF ‘I*:{E ::i0NsTm3~?;c3N 01:’ INDIA, WITH A PRAYER
TO: QUASH THE ORpE22.:>T.«;..8.2008, PASSED BY THE DEPUTY
COMM§SS£iONE.R C2?’ ~<?:oMM§;RC1AL TAXES EENFI 11, SOUTH
IZGIQE, I;-§E&E~IQ_A.L(DvRE AT"ixNNE:Xi,%I2E»AC; QUASH THE ORIDER
'{?T.:'3,8.f»2_(){38 P.A$§§E.D BY THE DEPUTY COMMISSIONER OF
:i3OM3R%Ef~<€iIAL_ T'AXES—-.[ENF§ 11, SOUTH ZONE, BANGALORE AT
ANNE}<;uT£:E-;a.tj';..gfim;-,.,~~
Théise Wffi F'e$i1:io11s coming on for Preliminaxy
-. jv3v1fi§i1’iI1g, t11i3_§?ay, the Court made the follawing :
.- ” s_tatut:)’1*g: a_:’1:I:;_11rtV”i.::1 thf: nornlal couxse as provided under the
,. ,, ._ ste1{.:1{iéS A ih€I;I1S€’:IVfi$. ‘M
‘J!
opined by the Supreme Court, it is net demlrabie to exa:i1i,I_ 1t:_
such qufiistions in writ jurisdictien at the thres=1;{<$§d*«» _
19979 1; EL'? 497(s<::) :
‘This case :3 a greed l’I:’L£VfE§4fT’eCI.?;>7?”£3itI:’
the High. Court should no§f,vir;teryé’ng”‘1’n rezIg=.r~”‘:ue;-L 2
matters in exerdse cf lUi?’iv.._+ii£!ft’$£iiéiI’OnV
adequate aItemativ_e stam_to}§ . _ _ rezzraedfés’ — .4::re_. ii
ava,iia.ble. In the “~.ga.fiip:Iicx1t1’ons
have arisen because of by
the Patnav after
quashing. {She :”.*”§:V(iL’!1′.’I’£}_’&:’V.'”£:;’ in
course ofpt-p{:eediiags_ Ih.e V£;’é’niraI Excises
CI.7H:V£7vsSC3:VI1″gi’t+.’:t.v’,% N “fl
that the qzléstiorx Vsh_oi1~},ci mlegated to the respective:
the ‘Si1jj3t’eméé or the superior Courts in the country in
the maui1_v;e”r.AVaé$ ‘provided by the statute itself, but can reach
6
5. I am net izlclineci to exercise the disclxetion in fa§I@3,11*
of the patitioner 1:0 enitzrtajn the Writ Petitians and
reject the request to adjourn that matter ts next
3 These Writ Petitions are
prejudicé to the request of the {(3%
alternative remedy of ap’p€é:l_ “”~..1;z1déi* V 111$ 1
€11EiCUIl€I1tS.
V f§%]'u.dge AKC