"-v- - -vunl vr I\M!uVEI-NARA HIGH COURT OF KARNATAKA HIGH
IN THE HIGH COURT OF KARNATAKA, EANGALQEEETjTfJ"-
DATED THIS THE 1I"*rmx OF AUGUST 2o§8C'f'n
THE HO
BEFORE
N'BLE MR. JUSTICE D;V.SHYLENDRACKUfiAR f."
WRIT PETITION No.97o2/2db3_(T4EsT;'
BETWEEN
62~A, 9
6TH MAI
M/S JAY CEE ENTERPRISES EVTELTO >f"'
8, FIRST ELQoE:" 9 .I___ -,
N, 4oTH;CRQss '1 5*" "._=*-W»
5TH BLOCK, JAYANAGEE_"g.f
BANGALORE I = ' "»
REP. BY ASST, MANEEER.E;{;"
?ETITIONER
';:EI sEIfs$AEHIbHARAN, ADV. FOR KAMATH &
- ~ 'V '~V'a_~TKAMATH;
,,:IE=THEnSTETE CF KARNATAKA
, REE. BY SECRETARY
_uEIfiRNCE DEEARTMENT
uj,vIDHAu SOUDHA
"IBANGALORE
'V 2 'THE CCMERCIAL TAX OFFICER
"VYBELLARY ROAD CHECK POST(OUT)
V"BANGALORE ... RESPONOENTS
THIS WRIT PETITION IS FILED UNDER ARTICLE
'§_226 AND 227 or THE CONSTITUTION 09 INDIA
FRAYING TO DIRECT THE RESPONDENT NO.2
AUTHORITY TO RELEASE THE SUM OF RS. l,63,130/W
(RUPEES ONE LAKE SIXTY THREE THOUANDS ONE
HUNDRED THIRTY ONLY) AND INTEREST THEREON AS
. . ….r…A.V_…V v. nnnunu-uu-\ r-marl LUURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURY OF KARNATAKA HIGH COL’:
FER TE-E P’B.{)VISIQNS GE’ THE KARNRTAICE SALES TEX
ACT 195′? AS DEPGSITEE 3? W333′ O? BANK GUARANTEE
WITH TEE CG!-IHERC-‘IAL TAX OFFICER AND AS DECIBED
B1’ ‘Iii-E K§RNA’I’AKA ADMINISTRATIVE TRIBU’HI§.LO”-..EO3_
axnm. ma. 2.4.0? IN Ps.PEAL rm. sTAr2§;f3g’2e€}’;5p”A«V_
Fs.2<3'¥.E3£EE F55 P§I'fl'3EX"A.
THIS 913:1' mrxrzox: 1'
?REL3.'}1I}€§%fiE' maaszzqs mm mm; 3221413 ;:9U§:'1f__1=z=sssEI3
TEE FGLLGWING:
6 1 n=§:«..g
writ Petitienv-323′ a.r1″”‘afi§§-§:a”L:.s_ee zifidéx: the
yravigximns of the {KST3
Act, 195? ; (cs?) Act,
3.3% an it wpaarex was
auc=:e$a5’E’z’:1′ an order ckf
;mna_1t’yO’~_&ii::.’_ V.-‘b.efm:e the Karnataka
apspallate x1*nj.13=a.:;aalAA’~.{»’I’£i%.3i’), Bangalem, in terms
gggdar |€’i’é.t%d’v2.4..330? passed in Appeal
.}€¢ as per Annexure-A to the Writ
.. “The present griavanca at the
‘_’_p_§etf_§.’f;£.”sdner is that thmzgh as a consequence,
VT rasgmndant was refundad an amaunt of
‘v.’% R YEr$”‘%%H339. v»..¢~meL.~z-rm_ma.. um
9
x
E
5
M
E
-L
3
E
3
3
J
z
2
:
§
5
t
F
E
E
v-r- 1-urn’-III 5.;-I
violation of this provision and therefore,
petitioner is entitled to seek» a “Writ; of
Mandamus to compel the orespondents ate rpag’
interest for the period on the amount ifi_terms’
of Section 13-A of the3KSTlAct,_1lni~
4. A perusal ofi figs order oassed by the
Tribunal does not inoicate that the Tribunal
has passed an §re§£’d:§e¢ti§§ the respondents
to it is no doubt
true that the apfieal is ellowed and the order
o§\tfieCP§ile§§ino”certain penalty has been
set aside;- but lthe order of the Tribunal
o%tself”_ooesW”not speak about any refund in
“lfaeour of the petitioner. In the absence of
itself indicating that a particular
Tamoght is 1×3 be refundai as per the order,
=_there is no occasion for calling in aid
Section l3~A of the Act for seeking a Writ of
Mandamus from this court.
2
:1:
.3
<1
2
3
5
El.
0
E2
:3
0
U
:1:
9
1:
2
E
2
K
5
J…
3
§
3
3
J
:
2
r:
E
E
1
z
I
5
L
J
E
3
3
J
:
2
:
E
E
t
7
3
5
3
— -u – u—u.v– – use: a ypsruus –
5. If the petitioner is so er2’tift.lte–¢I to
any interest, it can be worked.”-.out’3:1-n:”‘—–.reny
other manner in acc0rdan_ce._wit,-H lVéw.jbL.i”tV’_’r}O’t_V ta
seek a Writ of Mandamuey I
order passed by the’»tTfr’i.,buné”3tV.
For this ;r:easo:i,.. teh:.e…Vp~–rayerv”Air1 the Writ
Petition is declifiedttwf
P3?