High Court Karnataka High Court

M/S Enterprises Software … vs The Assistant Commissioner Of on 18 December, 2009

Karnataka High Court
M/S Enterprises Software … vs The Assistant Commissioner Of on 18 December, 2009
Author: H N Das
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