Karnataka High Court
M/S Enterprises Software … vs The Assistant Commissioner Of on 18 December, 2009
IN THE HIGH COURT 0}? KAR'NA'i'AKA AT B.§;}i%§;§L;iiR--E _
BATED THIS THE 13'": DAY QF..Q{ECE_3x&BEi§'_"i2fi€3§._ AV "
1;s.e:;«'r.):~:§;:.*::_~::r,51 » 4
Rep. -.
Mr.Rc,{s.han'Rohm _' . ...Pe¥.itioner
(By sréyfitzasy c3.;{;=;%;Vr:;i:n-r§:y"§a P.E.Um::sh, Afhrecates)
1. V' 'i'}m $5§i3'§n£ Cum1::izs:.~;is:11c1* of
f{?on:VmcmiaI "i':»;tszCS
_, (L'1!(I¥}-?G._20, Viswcswaraiah Tawers
_ Road
. l'3a12ga}£"§:*::'£¥~56{I £331,
'7£_'_hle ~,!5§.'SS£S'.'8flf Cflfiimififliffiilffl' at'
.. !}1.lZ'i1fiI'Ci3§ Taxeg
{rflréht Marazagemen.-1:} ~--~ 1 1
$.13-*e'§."e'£%?%lI'3'g, 9V{3'»~1, VI Fiver
* WK Bzniixiing, Iialidasa Road
Rama No.61i3, Ga1.,ui}.:.1'nagar
Psangalomfififl (X39. Rasspondemfis
" "(Lay an: §i.N.Shivay0gisw*am3r, ;.::;,:<3:=3
g;;;'~'\.w~«
Thtiffift writ petitions are fil::-Tc} under amrtizz-.Ir."~..- £3~2tC3 éf3i€ 'ti":=c§' '
Constitution of India, praying to quash th¢__Cifsfxer-._T 'dated"«
€3'?.11.2009, passcci by 131:: 1" I'fi$pwIil}fiI}f»,.Yi{§f.fi zfirzxizipgalxtt-_';'F.' 8$*sVLt;,
Th¢':8fi pétitiozls coaxing an fatar ;:g1"c*Ii:"21£r;é3L:*3r'TT,i":e3af£ng"ii'::.__
group this day, the court made the followhjgf
In fhesfi writ petitigms, t1:tVf:?--fvV<«éti17tiif&13L;=:r-s.§1'at.rv::AA pgtgzycd far
a writ in the nature 'the order dated
{)?.1 1.2809, pasg-;~t!V_h}3y Agmcxmt-F,
cIi.rect'u1g SECHGI} ?2(3} of
the E2093 {ibr short, 'the
Act') an:};uam:{g '£.5,g..§2s.:3,9t1ct: ti: the
pet1t;s3§§i.:£;~s., Ruié ..:§é of ma Karnataka Vahm Added Tax
shaft, 'thfi Rules') specifies that it is
gs.an~ag§o';3% mace beibm Itvying penalty. Adnzittcdiy,
V V' _ in tI:£%::. i:1:%,s§'*; ai":s{;"£;*-351:3, rmtice under R1115: 39 at' the Rules was
«. h :i3;;§t ;iss;1.1t::s--:'i" to the pefitiontm. 811 this gmufid 315336, ti:-.6':
_ 'jg;-gtitisiiiers are entitled to succeed.
xxx"
3. Sri K.N.Shivay0giswan1y, learned " x
that the pefifioners. may treat the impugned orcifr-i':
under Rube 39 ofthe RIHES aim $01116': «.ti1s§.§7 3:32':
1:314: petitioners '£0 file obj€ctjz3x1i§«V__ iv "
respcu1de11t-3 will pass a§3piDpfia?£j;; {§.ttiEfST £11
Law.
4. F232" firm masons étated é:};;€.,w§~:, '£¥;i1iawiug:-
The W£i$' '3.:tfi:13."§i$;31}St:éif' of. iinpugned. onder
dated iae read as flflflfifi ilildfii'
Rum 39 '9: ti:>¢:: v2;§;i:=:.;:i:e«§.::iai;1 10 days from today, the
petitioiiacs V_:i1}.e.i'i;§ei:;~'iio11s if any. Thcitafitr, the
V' "fESp{is;iiiIifi.£3f.S fig.» pai§S"appmpriatfl erders by c::o£1sid£~:ri::1g the
..i:i3%_.the petitioners. Tile respondents shaii net
taiié _§t£ps_ iigeiiéovcr the penalty 311321: the pcfitionem, until
‘they ;3a£-§§*;_o1*ders on the: objections to be iiiecl by the
A ~
Sd/~
JUDGE
“VVSNN