High Court Karnataka High Court

M/S Bola Raghavendra Kamath And … vs The Commissioner Of Commercial … on 7 January, 2009

Karnataka High Court
M/S Bola Raghavendra Kamath And … vs The Commissioner Of Commercial … on 7 January, 2009
Author: N.K.Patil


re “fiiii Iiiéiii SOUR? er Kaiezarakm AT EA}JGA1..OR’.E W.P.I’§e. 1 2339 or 2905
4

Thereafter, petitioner has filed a review petirfier}

R.P.Ne.61212004 in Writ Appear No.5259I2003_en-eeiéief

said review petfizion was also dispoeeeief heldiiwe ‘:3 ”

the absence of any error apparenf-:4on;’_”t!ti5e

judgment made in writ appeai;Vfhe__
writ appeai cannot be reviewedr.–erit_§._thereefter,:.._reeerved
iiberty to petitioner ta before the
respendent here§n–.:; f_-. Of The
review petétieri has submitted
the repre:§erifat1:er§’:v Vida Annexure

K t%1rough the ‘eeuneeéfj V.T’r:e”reepondent has taken up the

matter eerreideratrhen .en&.. after affording opportunity to

the petitiener and 3330 on me

beeie’-Tef.Tfhe’e§e{;er£’ei evaiiebie en recerd has issued the

impugfredV’-eerstioreement dated 20*” Juty 2005 vide

Immediately after receipt ef the said

~–dr<:§e-rierédereement, petitioner has again submitted one

V " _ '4 "mare representation date

29"' October 2905 vide

TH? HIGH (".'f}i"3!{T' ('33? K?¥1{?'é?¥7'§1C»5I KT' R}5."hi€'?§T.f}KF W'.3-*',,?*§Efl 283*-,3 {IF 3&6

bearing No. FD 1?? (Est. 93. On going thraugh the mid

Government Order, it mm be seen that, it is

the benefit is avaiiabie for Export Oriented

far a period cf five years from the date. cif cosi1i*n'€e.iEi:;:s§i*riei'r:t ii

of commerciai producticn or up to

nawhere it is stated that, ~

Gcvernment Order is avaiiabig-"'¢i1iiy"'i'n_res@t new

export oriented Qiisting units.

However, it Order
dated siiibxpiart oriented industrial
units arevivveiiggéibie ififishaaies tax during any year

and whose a;$’;f3§ig§a€&;’§.e1 Véiiy year for refund of saim tax

–peréi;iihg*”ibui nu wfiéfé it is stated that, the units are not

Furfirxer, it is pertinent to hate that,

tiia Apredfieifisdr of tha respcmdent has issued the

:’V.v4.44’€3§?cd§rifiK}_afi{5f’£”DI”: 22″” November 199-4 regarding the entry

‘giursuance of the iettei” submitfed by the petitianer

V “i-idéféid 13* September 1994 ‘ e Annexure F’ to the insmnt

$3 1131*? Hiffifi €”Tf”‘}F}f{‘i’€3F !(‘ifi?{?%3”:¥1 7347? $11’ ?’§”z5i§?~i€”‘F”i’$K{“}!{?*’. W’.P’.?\3i3′.¥ 233%? CR4 Efifié

132 T} HE 1113:; (1013:? 03? ;<_a.m=:ATAm AT BA?-MALGRE W.P.}éo.} 2339 or 2666 _
'?

writ petifion. Thereafter, when the matter was heard by

. . . fi~
the {earned Smgie Judge on an earner OCCBSIOH on ‘

March 2003 in writ Petiticm No.43297l1999, this Cou.:_”Eh’;§$’

specificaity referred that, “in fact, the

themseives have ciarified to the V’

petitioner is entitied for refund qf tir1e>A:’Ea_>>é’*_V_§n’i’:};:g;A in

the cfiarificaticn submitted the fif
rmpondent regarding “flax. Tfiefeafier,
this Court censidar the
appiicatien. %fiie’i;:iw in accordance with
the 28*” August 1993.

Aggrieved respcndent has flied the

the x§:fit*a;.~;3eai was 3230 dispesed of in the

made by the iearned Government

: Advdcafe t::s.t3§§.fa’};ef?ect that, the case sf petifioner wifi be

‘ ” iyj'{:6-n$iderédV__?ndependenfiy wifiwout baing influenced by the

V’ “0;b~Vé§wé:iions made by fiw Seamed amgie Judga in the writ

f_;3a!:%ti?cn. The any reason assigned for rejecting the

£58.? ‘SEE: Hééifi FZ~?{.-}£~§R’£”£3$’*’ 3<2%'§RH~s'~§°2¥§K–A 15$!" 4-iA4.'sE(~i~Aé~.(~}§€i~I W–§?:"é£r.¥¥§€39 f-IF Efiifi

§Z"é TEE 121:3} C0133'? C315 i{.AR.§'~ZATAKA AT EANGALGRE '\¥.P.No.12839 017 2906:
113

cstmduat af propar enquiry and non consideratien of –t’1.e

case of the petitioner in pursuance of the Get{er_fi:1f§£ei$; V.

Grcier that is appiicabie tn the petitiener, 3 am 3

that the impugned endorsemeffiflafgief

sustained. Hence, they are ii3:i:*:i£a__.to vitiafe andfiégg-;

requires reconséderatéefi~….A_fre$:fi _ ififisdfiionai
competent authc2’ity_ ‘ ‘ V ‘L A

5. in mekssgh’mrkthe.~ a;’:I_*Q »vt”:.~Vé’i”<::.–.s::'V.;3A<.=*.tan<;es of the
case as by petiticmer is
dispasedrgsf Z *
"if? % Tffig endorsenzent 'dated
% Jury 'A2605: fiegfmg No.RFD. CR. 4/199 ma
iv»%;;d,.»:A_vg%af%§f§éupicefion dated 17"' August 2006
= *. ;Na.R'FD.CR.4./199 we we
;%nn é ;;={z:.rvfiss i. and C') respectively are hereby
"

ff] Maffer stands re-miffed back to

resgandent to recnnsid fhe maéier afresh

4+5 ‘H~£+~f i-HGH ee:»>H«m’- +~* §év3tféi\%:fit’f¥¥£€**fi?t am’ 1-c–A~e~sc~;mze>+a+-: W’:P.No’ 13239 W Eitilfifi

EN 1711′; HIGH CQURT €317 K_.=1.I?.}%ATAKA AT BANGALORE, \«¥.P.No.i2839 7131? 2596
ii

and to take appmpriafe decisian in

accordance with law, afier affording

reasonable oppommity to petitioner ;; .L: E

dispose ef the same as expeditfausiji ” ‘ é§_;.= “‘:. ‘
flfissibie, at my’ rate, within
months fram the date :3?-t:f:éz;eiptA

this under.

3MV*

2.2:; ‘:35 HIGH £?L)LfR’I’LH”KA1{NA’$AKA A’£’£-1A3\3(4$AL,L}R,§:f W-.5’-;N9321€3!:3 mt-‘ aim