High Court Karnataka High Court

M/S Hindustan Coca-Cola … vs The State Of Karnataka on 4 December, 2009

Karnataka High Court
M/S Hindustan Coca-Cola … vs The State Of Karnataka on 4 December, 2009
Author: P.D.Dinakaran(Cj) & Byrareddy
4 THE PRESEDENT
BIDADE GRAM PANCHAYAT
BIDADI

RAMANAGAR TALUK  RESPON§)Ei:'{T§'~r. w.

(BY SR1 B.\/EERAPPA, AGA )

THIS wR1T APPEAL IS FILED U/$14 {'i{.A5'R0N1\T£tI{A.'
HIGH COURT ACT PRAYING To SET ASEDE THE ORD.ER,PASSED"q_

IN THE WRIT PETITEON NO.32'770/2009 DATED 13/a.1'1',f2Qv09. 

THIS WRIT APPEAL coM1Ne;u Pole ._u:Pl§EI;iE\/IINARY
HEARING THIS DAY, THE COURT Dt:LrvE;P.ED_ THE FOLLOWING:-

.a UL) .<r¥V1;§:;§ fr  0
toeiitéggggat 1??-D.i).ihda1t'aran.;' "C-.-Ji.)
This appeaf his -:,+ji:jected a"gfa'i~rrstv'the"»§order dated 13.11.2009

passed by the 1earned'V_.Si_n$ie  in-\ff.'1v1'.No.32'770/2009.

2.1 _The 0"un'suee.Csg.fr1i...-7 appe11ant--writ petitioner has

cf:1aii.enged 'uthe, Vproceedi'ng--s----oi' the fourth respondent demanding in

all.i’Re.r64,’09;’6§3i/4iiitowards Corporate Tax in respect of the

0 0′ t>–..__property of the petitioner, as detailed in the demand

_flf3f;_o’tit:e dated 03.09.2009 on the ground that no opportunity was

‘*v2\ifhii1’e.. assessing the amount due payable by it.

Viphereunderz /,2’
éjwgn ttttt

“V2.2 The demand notice dated 09.09.2009 reads as

BIDADE WLLAGE PANCHAYATH OFFICE
Ramanagar Taluk, Ramanagar District

To,

The Manager, V.

Hindustan Coca Cola Bottling Pvt, Ltd,
Jogaradoddi. ~ ‘

This is to inform you that youvrgvc_ompa’rs–yh:h’as been-‘alreadyy
informed by two letters to pay the”i’L.iVtJ.”to date
Rs.64,09,693l–. But so raiiyau anylrepiyjl in
the General Body Meeting meeting
discussed the at::A__lengtTh’ to issue the
final notice} Va’r:iyV”‘response within seven
days thelfireszident, Vice President
and thevxrnenwberof:.tljVe_»F*a.ricitiayath decided to arrange the

activity of locking the gatelofllthe company under lock.

. sd/-, Sd/-

_ ” Fresident Secretary

“3_id’a_di Village Pachayath Bidadi Village Pachayath
Bidadi, Ramanagar Taluk. Bidadi, Ramanagar Taluk.

H The notice dated 12.05.2009 showing the tax payable

” ‘is as rzereuhcier: ,»~-g

Date: 09.09.2009 -f ._4

BJDADE VILLAGE PANCHAYATH OFFICE
Ramanagar Taluk, Ramanagar District

To,
The Manager,

Hindustan Coca Cola Bottling Pvt. Ltd.’,
Jogaradoddi.

Date:

You are due of revenue payable’to«–\{illag,e-PancVhay’ati§_jtillnnyoiy >

this is to inform you regarding paymentofrizhe said a’z’~noun’t;: that your
company is running the factory from 1998′ and aletter was-Acorresponded
to you on 28.06.2009 to pay: ‘ 0 ” ‘ ‘

Building Tax oi; 0} 2.,:30′,r00000’ V0
Land Tax *
3100 0
Genera’i.,LicenceViaiglj: * 10,00,000
0 . ,,_i’o:ai” ~ 00 5,61,000
fi>te’d~’Vis.._.R$.:5,61,000/- and from 1999 to 20002009,

trie._:tot,ai*»amo,ur+t ‘§3ayva_ble is Rs.56,10,000 (Rupees Fifty Six Lakhs Ten

Thous’ano. ‘0nlyV)’a”n;i the government order, we have revised the

tax; and tai payabiefor 2009-2010 is as foliows:
Btiiidingfax – 3,94,000

0′ Lar:d’:’I”ax – 50,000
3100 HP Tax – 1,55,000

General Licence Tax w 2,00,000

if ‘. 7»:

Totai – 7,99,000
Previous Balance – 56,10,000.

Current 200940 – 7,99,693
Totai – e4,o9p,~_e,_*9;3sly 9

3. Mr. B.Veerappa, learnedrfiliovernrilent .£§dv:oc.at’e,ivi’Lakes ” 9

notice on behalf of all the respondents.*** 9

4. On a care_i’lu1__’rea:dli’n”g proceedings, it is
clear that the iiniptlgned proceedings,
has straight away he has not been given
opportunity yrhile arnount due payable by the
petitioner. Hence’? on alone, we feel it appropriate to
direct thve«}rpeti’ti_onerl’itonpvay sum of Rs.64,09,693/– within four

:f1″~or_n receipt of a copy of this order and on such

proceedings dated 09.09.2009 shall stand

qi,1ashed.i”‘ the respondents–2 and 4 are given liberty to

,:giye.r,f:resih’notice explaining the basis of the proposed assessment

regard to the tax payable towards property, before passing an

o-r_cl”er~ of assessment, in accordance with law and the amount paid

virtue of this order shall be subject to the assessment to be

made by the Gram Panchayath, as directed above.

5. With the above observations, the petition stands

A.’
.,..

disposed of accordingly.

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