High Court Karnataka High Court

Mallappa S/O Channappa Kulloli vs State Of Karnataka on 20 January, 2009

Karnataka High Court
Mallappa S/O Channappa Kulloli vs State Of Karnataka on 20 January, 2009
Author: V.Jagannathan


EN TEEE’; ‘£€E{T%iE*E {3{“}§.§RT {Z}? §{A_§%E’*€;§’E’s%§~:é’a
{i:§<2£§';.?i'E' B§€N{.Z§*?§, ?;)4§€A.§3%EaERf.!§E}
Ef):ai.e:::i£ ihiiz Eziéih {Ea}? sf J€i§Z3..18j"f=;' 2€.}é'}€§

:BEF{31§3:';§{i:

‘§’HE) “§+«£<i;N';3LE: .MRJz,§sT:<:§§ : 2;.L;A<;A:\§3§~%AT:ré;'a§+:'%

CREEVIENAL P%fi'£T§{"§£'§ E¥E'£iM"}'E*T'3)ji%"–.z' :2{§€)é% V:

%3§:§"§'WEEN :

Eviaiiagggaa,

SW0 {3ha1H’1appaT§£1fi;%éj;E:E: .4 V

Eggs: 4% yfiars, €I}{:::: A1gf.F§,$-uiizfiifté j.&.”B1:$%;;”-rzéss,

“B59313. “:1 ‘fiireciskr S11e:4″:~has::’I:.7r’i {}i}.-~5E€€:1′.i1*2€:’:§Tes§
$ 3 _ . ._ ._

?%.!§aha1E:::ga§z”;:’a; .Bag:.«:{ajE:G§j.:”: Ziigétriizfg

” { ‘%£’,’§?’is§i::§§<2?;:*::é; ;%{£¥(§{:EZ?-$9 }

' 1; _ V ..fS"é?'§';i7?f; T{'}§§{8_"E'1'i3.'§l8}x;
Higié iiazifl. Bzxiiééng, E§h.33:awae:i.

2. .. Efififity’ Gcsmmissimaar $5 Qsmngerciai ‘E”‘a:<a$_,

Eiijagyuzz
H .§9;asp<;z1é£:12'i2s

:33: $22: P.:~–m;::;§ma1:? aazgzé. ;

{iziméggai Petifiazé fikzé, E3§'}{§{i§' Sétesztisn 482 {:5 the
{1§:§3,{.': gzragiizzg is quash $13 proseeéings in Cré. Miss;
(fies. Iéé ;" 2€}{}§ am €215 ffie af' the JME?{Z E, giaiizakiiaiidé,

, * ., E'§:E§ii9:':@§'

ix.)

'£":":is §eti':i<::::'; seaming an fa}? acimissiam this ::is;'ij.?','e:E:€

cent: made the f0}iov.;-*§1}g :

ORDER»…

Tha Ciavarnment P163663′ ‘?__a5}:«::$ ad:-i€:’e. fQ’:’, “~:?ie._

r€sp0:’:de3:1t~Sta3;e.

2. _ T116 short paint fat: T€:,Q:1s%:§§;t3″4~§.;”1 this geiitian i$
whefiaer the “§:*§§2}_ c0:;:fr’f $33.3” ;.}f:,2_=3ti§f:§Ve€§:’ “Tin issuing FEW
againsi 133:5′ _i;::€_ti§i:i.<3:15eii.:E2e;i$;%;1a::tf%;;3i{i:1g Esta accozmt the

9b}€(:tia§1$fi.;i§é{§ %ii§II% . V' A'

3., “I’h:_ 4′ sVu.bmis§i:%:§’–.___’éf Shari Vfiéiuiégarni, iaaraed

<:0':141;:s5:':¥;.§orV°aE{1¢'pétiéignsi', ia that in respect of racevery

Kaijzataka Sales Tax Act, the

g:v'€ii_ifi0'11é:.,ii§Q}CE"hi$ @'b§e<:ti0ns and 1116 trig} mart, withoui

c33$};sidré1§;::g7 the 331% Gb§€'C'{Li0E"}S, straightawagz aréarsé

tfaéiizg issued agaiiist the p€€",§f§i£}§1€£"' and, '{.h€i'€fIZ§I'€,

Vf_.'{ié%:"ia§ Cfiufi 33$ dirfictfiai ta a0zé$ide§* the abjactifima am}

V " '''E,h€;'*eaf{.$r gags riamssary a{':(:G:'{§i§'i§ ta E3129,

4, in E"i€:'§?t~? of aha abesse $l)£§i31"£1iS§$i{)B mafia and afier

heafmg {ha éaarnad Gvs::r::m€+n’:: §”‘§88{§€f, E 9331 9? me

it

us

sgiew that that matter requires remand to the \::<)urt

E0 eorzsida? the abjectzions filfié '95: {ha ;:s€;ii§t.i<,$§';&_§"' 5 .s;j1i<.:§

thereaftm :6: pass aacessarjes ardézrs i}:}_.£"z:':{t€,:TJ§F~€713;17i:t;Cf§ §:.:§:éi':

iaw. T

5. 53$ 31:91:, €313 gram’ eff $33 ma; Cmzrt. iagétiirigz} }”5’L§5§” ,

is set aside and the matter “$1:é:::d;s rém éfiiésaéi the

seam to reconsizitaz’ wfdoifi ,:I.;§.§;’Ei_3.7§f«éI’.’i}’i 511% light ef the

sbjections fiigci. disgjosed of

accordinglf. _ g ‘

Sdl
Iudfi