IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 24" DAY OF SEPTEMBER 2010 I BEFORE THE HOI\E'BLE MR. JUSTICE ASHO!<HE§. HINCE-'iIGE.:Fj_<ES' (ENFORCEMENT), 5T"V_*FL:OQR, COMM'ERC_I.AI_ TAX OFFICE "'ANAI'DAN»'-ROAD, MANGALORE 2. ' _THiE STATE' OFAFKARNATAKA EY 'ITS S'EC'RET"A'RY DEP_ARTNE.ENT--s.OF FINANCE . VIDHANA SOUDHA r__BANGALOP.E 560 001 RESPONDENTS
(BY SRI K M SHIVAYOGISWAMY, HCGP)
‘ TI-IESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND
I”I’2’7’..QVF..THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE FIRST
RESPONDENT NOT TO PROCEED WITH RECOVERY ACTION PURSUANT
..THE EXPIRY OF DEEMED STAY GRANTED ON THE FILING OF
APPLECATION FOR STAY DATED 22.4.2910 VIDE ANNEXURE~i_I__) AND
ETC.
THESE WRIT PETETIONS COMENG ON FOR PRLY1V….$é¢GV.’:”:53.fef
GROUP THES DAY, THE COURT MADE THE FOLLOWING:
QRDER
The facts of the case in brief areKth’a.tztheO.’petitvio~ne’r'”has;
filed Appeal Nos.1o18~1o29/zoosjlmo “agg_riievpedyhmby’O thee’
reassessment orders passect by,2it’heOfii’rs’t..’Ares’pon*de’nt. The
petitioner claims to haveiiéiideposiitediv the disputed
amounts. The petitioners. isOtherVpitsijapplication for stay
has remained deposit of 50% of the
disputed am.oui’it–sy.:”j;
2. Smt.’V_aniythe.ie’ar’nedA–._eou.nse| for the petitioner submits
that the respondents are resorting to the recovery proceedings
:pu_rsOuant”to the feassessment order.
3th”:-Sri $hi§?jay’oVgiswamy submits that the petitioner has to
_:7’s2,.,_fUt’nVish the ..bVahI<O 'guarantee to ciaim the benefit of deemed stay.
4i.'~.Fie"..jfurther submits that this petition be disposed of with a
A'-4"_f.,pd_i'i'e'ctAi'Qn the Appellate Authority to dispose of the appeals in a
Atiume bound manner.
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4. Smt Vahi submits that the petitioner is entitled to the
benefit of deemed stay for a period not exceeding
However, if the Appellate Authority does not dispose’ ‘
matter within 120 days, the respondent No.1’ to_j_th’e
compulsory recovery of the amouhts’i«yde’_stpi’te
depositing the amounts and furnis’iiin”g…the security.;_
5. On hearing the learjned Courtxvdeems it
fit and just to dispose of the following
directions:
i) The bank guarantee in
50% of the disputed
aV’mo’u«.nts first respondent.
ii) AV_Thexp”eti_tionerAsvhatlifkeep validating it from time to
vvuntillxflthedisposal of the Appeal Nos. 1018*
Argpellate Authority shall dispose of Appeal Nos.
A *1Vc:)”A]’.8v~1029/2OO9~1O as expeditiously as possible and
any case within an outer limit of 3 months from
the date of the production of the certified copy of
today’s order.
iiLm,«g:’§_
iv) If the petitioner has deposited 50% of the disouted
amounts and if it gives the bank guaria’i’2~t’e-eT:”‘.in
respect of the remaining 50% .,as
hereinabove, the respondent~ ..shaE;E_’H to
recover the amounts, pursu1’c’=.ént?..i_io”‘ithe”-reassessment.
order, until the disposéiiof-..the
V) The stipuiated tgenk g:ueraLn_teeLA shaif –:beVA..i3urnished
within an outer the date of
the issuai§t:eV__of today’s order.
6. These_pVe’titViohs.:;§ire disposed of. No order as
to costs. i’ H
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