1N THE HIGH COURT 0}? K_AR.NATAKA AT BTANGQ-Q'R%E
D.ATEIZ> THIS THE 20% DAY OF SEPTEMBER, ~
BEFORE
THE HONBLE MR. JUSTICE ELN.é1'JAGAMQi«igX1§:D.}§S A
W.P.8938/200E§L'L'(:'L:3wTAXS"* 1
BETWEEN: . ' .
KARNATAKA STATE' ROADi1'RA§"ESE>-Q.I%T ., " "
CORPORATIQN;'"j.._
- .
REPRESENTED B?f IfI'S IEIVISEQNAI..£;iOI'{"§ROLLER
BEIALIVE/mj._§_:0.MIv11$§é;i::N§:£Ai..éK.¥:I
LA:B'AQ;z.."Mgx;%\;GA:i4c>R:at.
2." *'xf_:t?§;E: cjomsgj.:§s:c>:~«sE1{
MAN(§AI;C§RIi 'ma 1-:ANAc;_A RA PALIKIEZ
V IA.A1ij'3AC}}-I, %\/E/'£\3GAI.)('_7R1':?. .RESPONDENTS
V’ s.v1sIa£wAm’H SHET’1*Y, ADV), FOR R-1 & R-2)
THIS XVRTI’ Pf5jT’I’i1″Z{ON I*”§E,;IiI§.T1 ‘[,)I«-“‘A 226 ES: 227 OF
u h?CIONS’IT§’Uf1ON OF INIHA I-‘RAY’I.2’\1C} TC) {ZU’ASI;{ THE ][JD(§1’vIEN’1”
I}’1’.26.G2.2OG8 M.A.E\§<).48s'2()O7 ON "I"}-iii FELIEZ OF 1%'
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ADDI”I’IONA.I., §_)1STR.i’C’.”J’f ;tIiDt;z:, DAKSHINA KANNADA AT
?v1ANGAfL.OR]%; (1>RQ1:>tJt:1’~:D E-I}€iR1%1″\?’v”1’I’}:i AS ANNE}t”[.fREL«A)-
ETC’.. M I
This petition c0m:%.r::g on for hearing this d;3}3—, *
made the followmgg
eQWMEW£Qm.,££.:13
In this writ petition the petitioeef«hats.prayed.”.tfQi*’éxavfit’in ‘
the nature of Certiorari to quash t}tLe’v..ef1d.Qrsett1e-at Tdeteflg 3.9.2007
issued by the first respe_Iit;1e11t._ast)e1tfAi1~n_exure~B and the
judgment dated :6.2.2008″:’;§essed by the I
Add1.t>is;m ‘ju.a1g”e», Kanttada.
2. “V–s1″eti.tid:1ef’.–e.””*Rea& Tzransport Corporation under
.. _ Sectidtl 3 the Rczzmi ‘1″taI1sp0rtatii1.,;_3«h<§ issued the impugned endorsement: at Anr1exurewB
" _ '}Aet¥"y–£.T2g taxes on coxnmercial basis on the ground that petitioner is
""'L–1'si371g the premises in <:§1esti0I3. fer commercial pilrpese.
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2/
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1/
Aggrieveé by this order of first I€3SpOI]d8TE'[i at t–‘*X§1I’1€}V{:’E.13fié'”B,
petitioner filed an appeai before the District ]L1Cie’.§§o’\’%:-t
Kannada in ?Vi.A.4852007 and the same”Ca:zte to be4idisti1isise–d}as»..
per Annexure–A. Hence this writ petition.
3. Hearé arguments on the Side the
entire writ papers.
4. It iS_:I!1Q_[ inféispute _it’i1é:t__ petitioner is using the
premises iii-qu_est.io1i’: é::s’=goé.ovtzn ati’c}vfot”irepai:i11g their buses. The
activity (5f’S’E1Ol’iIi1z<g.EiTt'i3.Vii'1{i:E€1fi%:E"iS'ialld repairing of buses is reiateé to
carrying on tiie.iti1iia.in bii.si1r:'ess of operating buses. Therefore, the
iip1.'€I.1Vi1"i€€S:"'i'i'1i':"'. Question is used for commercial purpose. Section
iii .o§'vtihe_ ]$L:i'rvt.it1tak.a .i.V[u§1iCip3i Corporatioréts Act specifies as
11§}dé'f':
2 V. i ‘T ‘Section I100) ~ btzjfdjkzgs or faizztzis belonging to the Centre]
(?§)Ve}’131I2e*I;zz” 01′ 5212}; .53;/:2r’e Clbverzrzrzenz’ tzsea’ for pzxrposes of
” “‘&’overn1z2enI and not usea’ or fizberzcfed {U be used flair ;”esz’c2’e12z’:’.;2! or
CO1???EIIQICTIQIpZ1I'[){i}£(:’5′ ”
5. ‘When a premises is used far :_c3:;.ide;it-Lil’ t}1*.
commercial p:.1r§)c>ses UEETI the sgme is .1′;’.'(I’L’ »eXem.pted’ fir-oitn Ievyings
the property tax. Therefore. {he impL1g,?ned’-(}fders .I<2.vyin,ga th-é't.éa$.*'~
on the petit:i011e2i in respect of"=:}§'e;. premi'3.es"'Ai.11?qiigstion on
commercial basis is in '_a'<:c0rd_:énceVA 'w._i:.1.1L"~«].aw and I find no
justifiable ground to inteArfl?.rVé_ with L.he"Acc0rding1y, the
writ petition is ijereibj/._sdisfi1isse§1.
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