EN THE} marl»; EIQRERT 0;? KA.§2NA'I'AI{A, BAN§32i:';:;%§i2,}§§ .
QATED TH§S "mg 18? DAY G§*H;?§:BR:;.:A%JR*gZi2gjé1:»::'j
EEFORE %
'E'§~§E 1~I{,m*;;3I,1%; MR.
EVRET P."§.?'1'1TI{>N N{}.234§A3«~.§'<34 i,Z'v.E' 2é<39%fF»§: E:s;
BETWEEN :
Mjs. !:1d.jaGaraga:'-- V 1 -
N363, st, Mar1;v*s"E2g§-ml, g A '
Bangalnre -~ S4613 ~ 4« _ 1 .
£€epr<:':s€11ied=i'by itga V pa1*~*t:'1e'r..[':'.-- . A
Sri.V.V¢V'ijay:;:::;<i1*é.;_:.. 3 V . .. _ §3E"?IT1C}NER
{By Sn; G, Exigv, zafir :33. pirzafimesh, Adm;
Am): ' V' 4'
_ The {3s3§1ffi:a:1é:€§€i3l"'§"axV jéfiicer
.' '€iS§€.3}~-- '
5:4??? 'j'E3'.1iQ{)r§ 'xe*a12ifj§;*a.__'E'e:i.ge K31}-*ai'}?a ~-- 1}
"'§§a'iédjasa }"'I"é:A~'_';T%6i3T;;{}G§3w RESPGNBEPFT
V _ (85; Sii;:iva}'9gisWam§'5 HCGP}
Thase Wfii §}€:tit.§m:2$ are filed '£iI1{'}1i',§' z%z*{.§;c§a 22% 9f
: 'é:hs? C{}I:$tif.i.3itiQ"£1 :3? infiia pmjgizrzg 'Se quash film Qréers;
dated 1234.8'? .,2{}i39 pasaefi by {ha :'$$§:'1u§ ihis fiajy; the $9212? :z1a&€ '€136
f(}§§€}i3§§ET.g§
IN.)
ORDER
Grievance of the petitiener in these wrfi.j£”‘;§€:§:;iti::”
31(2) ef {ha Eiamataka Vaiue
sham ‘ihfi Act’; reaé with Rzggis; 3Z3{fi8_) ‘srsf thé ;
Vaiue Added Tax Ruiasfi 2GG.% “{ffi1″§hGfiL’ R§;;les’} by
Ehe C{)II}IE1€I’Ci8} T:ga;x;..4_._”{3fTi<–§fier : Bangaiatrzre Vidt':
Annaxurris »— <3 afmi E} ::1;l_s*~;$ per the said
<:<rde::'s,: 5.:.1rié" exarcise his powers
:___:_z";<§er Sei:{:€;irm fiat: am} Ruié Z33{'%$} =3!' §ihs:=:
§%i.E§§:$,. has; ifis-.._: :{':':§. v{i§§'é<:%i§<}:": to $35: geééiioizfii" -»- Fiiifi '£9
. V. 'é:%::§:§;e– <§3{§{§§~fS" .5}? g%::é$§i%i:§i:§;s; far ihif fiffiéii' 2{E{}§»{}'? E3': £116
znémsiisir..}i;§*¢':;é::*£§5é i£":e;:*€::_2::<i6I; 2:1 33:6 imgmgrmti €'}I'€}€IZ
'§'§1é*–..§:§1}p:4:g;zi%:d1§ ardarg fzzrtfzfir make it «dear {hag the
' é~:<:cQ1::':t:§. have $59 bf: maifiiaiifzsci in iizfit farmai E§hG'£?iEZi
_ é1:':%:§-»€:§::ra{:£6::f§ in {ha said {}§'{§1€§'S.
2. §.£:a:’:”:€:d e;:{:«:,mS{=,§ far the §}{?’;?,§§.§{3i’}€E’ $”i,3;bmi.’€S téizai
u1éj.?§fi§.’€§ is; EEG &.¥fl’.§”E{}.E”§.’§.}” ac? jm*§§sd_%::£§.z:::’2 v§3$§:.e<i in Ems; wiiifg
'§§"Eé'f i'<:s§s~::1'1€%fi:I1§ W Cammarcial Tax Officer %.r:'::pas:§;' "$2f;i:i1f§t V'
=f)£'{3.€1'S as per Az1n&x11res – C 8fldf.3;' A
;§*§0*s2i.:ev€:.r, at this }v'A:§.3£"I1€V¢:i.A '{:'r{:§%;';éffifii€I1i
Pizfiaciar, what has flfV”‘1}bj:ccti:>ns,
s11bm.éi:s thafi fhét gfiraégécifiggg. §;$’:..:-:’§é;§.Gr1 39 of the
A03: are §:’:i£ia;1*:?«,*a:51:é:VV’.f»_–*.%.ga_’iiA::”A.1VVs’,*+;£::» for the perimé
_f::0m figprii the mlthority wili
§FO€€€{3 She n1att,er ‘§,v§’€hGE,§f. in
{my an the §_x::§;:=”:1gm:€Z <3r'<;§€:'°s
pziasegié filifiifi ;%%E::3:~:_:§2;::*é;~; – viii 913:1 if'),
sf figs afigaige $*;1b:11i$S§@i"; ggiaée by
£1136 *§§)€i§'§"§%fi{§,.:§:f€}'i?€3f'I}Z§i€?f1'§ Plegciar, it is tzzmecessary is
%::z:3;2;siée.§r’Eh€.§%”iS€ sf {has impzzgnsé
_ !ca:f;[1§:§:*$>”A:1:”;;€:a:ur::§3 – C’: ass? 3?}. ;%”§u§§fz::.’:§: {G 8§i}S€}f”¥€ that {ha
:7=ss:;*;}g:>:*:{is:=::”:§, — z%:T:{:§”s:§::*%f.:a;’ wig pE”{}{“3€£§ §r: a{:€:<§rd3mt§2 wi:%:
" £221? is: $15: §:'}a§;f£§*::_><:e€<i2§23gs; i;{1$f..§E:2.,§t€d é,T2z1{i€":r
$<:<:€;i{::;3 353 9? ihéé A223. *a;_§'£h€;:_3§:. ii": any mariner §3§a{:i:'1g
9%/{
reiiance 01+ r€:fe1'rir1g t0 the impugned 0rders<§§é1s,s€§iL'
Annexures — C and D.
Writ Petitions stand {ii3j§<';–sed bi '"S"t,atr5:<:£
abevas
VF'