-use count or xmmnrnxa men count as |au:NAm<A moa COURT or KARNATAKA men COURT or KARNATAKA HIGH COURT or KARNAIAKA men 1 office of the Assistant Commissionerri of Commercial Taxes (Recovery), Kumta, and auhait a copy of the same to the DeQot Manfigertifidtermfiiofj' the communication dated 1§33.$5QB produced as §er"= Annexure-A to the Writ7Petition§ 3. It is for qua$hih§ of this*com&unication and for further direction to the first respondent
to supply _Indian’ madpi liquor jéha beer to the’
petitiormir i:fi?~iéfi1t:”””fV¢r sales that the
petitione§«fias ma§é_pn the first respondent, the
present–Writ»Eetition,–
4;woSri’tG;K;J7Bhat, counsel appearing on
hébaif of the petitioner submits that the sales
‘:itax,authorities have not apprised the petitioner
»’oe- any? arrears of tax nor have they given any
ihtiaation and have asked the first petitioner to
“n,;ec¢v§r any amounts belonging to the petitioner,
Vdif’ lying with them; that the sales tax
iauthorities cannot use the first respondent as a
device to coerce the petitioner for making
payment of any sales tax amount not due by the
V
.”lIUl”l Luuxl Ur KAKNAEAKA HEGH.Ab(AAZ0¢’i.:lRT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HEGH COURT OF KARNATAKA H1611 I
petitioner; that in respect of the arrears ofi_the
tax, the Commercial Taxes Department has geugnp
for recovery of the amount pefore”the Magistrate *
and the petitioner had been makindgfiayment of the’
amounts in installments §eriodicaiiy:Oand; when
such is the P%sition, the sales.tar aathorities
cannot yet agaifi_,usefOtfi¢ui§%rst resoondent for
coercing further gaynents by fa? netitioner. It
is also the contention that the first respondent
has no $fi§h§ri£f’ied1aQ.fi§tTto honour an indent
made ‘an itfie thirst rresfibndent for SuPfilY’ of the
stofik ‘got ions ‘asW tag’ petitioner has a valid
license gnu oarticuiarly when the amount has been
paid{
O’:)5frOfiotice had been issued to the first
‘respondent: and the first respondent has entered
appearance so also the other respondents (2 and
O” O3} officials of the State Government represented
Ogby the Government pleader.
6. The first respondent seeks to draw
attention to the provisions of Section 14 of the
J
r-nun uuuuu Ur JSAKNAIAKA HIGH OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HEGH 1
arrears of tax in respect of the amountrflafid if
there is a Section 14 notice served_en the first
respondent.
10. I am not satisrieaeiabofitr»eithefjfitne
bonafides of the petitioner partioniariy in the
context of the ;statutor§ .provisions “or of the
first respondent; if is or not acting, if section
14 notice nag beeh”reoei?e§ sf them. .A Writ of
Mandamnsrioetinitei%=:canfiQt. Be issued at this
stage: Obfiensirretne~§etifiioner has not yet paid
theKamountrto theufirstfrespondent.
1i;n It ‘is7_not7 necessary” to entertain this
firitx’PetitionH for ____ any relief. Interim order
~:rgranted,earlier is vacated and the Writ Petition
‘.”is~aiém1s$éa. It is open to the petitioner to
Qorki out the remedY in any other manner as
‘x,provided in law.
Pl*