IN THE HIGH COURT OF KARNATAKA AT BANGALQRE
LDATEID THIS THE 24th DAY OF JUNE gQ<'}é* » K
BEFORE
THE HON'BLE MR. JUsTIc:I3fAJrr ;¥7GUi§f;3E'AVI:,vV:
WRIT PETITION N(»T)._12.'E~A':1'1fi','.z2.'()()E'.i""
I'1:eC'<;'i1::-,6 Tax' {Appea}s)
1», Shflpasifii Building,
E E' ' .Vi:;hx?ash§va1"a Nagara,
E 38:jEE
2. "Efhe Addi.--.V.Commissiener of
Iricome 'fax, Range I, Mysore,
N0.55j-1, Shilpashri Building,
" Vi.shv?eshwa1*a Nagara,
" ' E lylysow - 08. ...RESPONDEN'FS
(By Sri.M.V.Seshachala, Srstanding Adv.)
-3-
This writ petition is filed under Articles
227 of the Constitution of India with a prayer.to.§z_.;1e.sh
the order of the RI Appellate Au1:h;ority_' ---..__<_iet_ed._
09.04.2009
vide Annexure ‘K’ on stay app_Iiea1tiosn iiIed”
under Section 251 of LT. Act, as far, .. r’o.l.atec’z to .L
condition of payment of 50%’-‘of’ the ‘demand, Vfurther 7
declare that, imposing condition ofpiaymenii’-of 5!}%.;_of
entire demand is tmreasonabie agzg1inst’~ to the;
statute.
This writ petition _V oz1 ‘ peelirninazy
hearing in ‘B’ tI1i.s'””<:ie.y;, the Courfmade the
following: o
'I'he__ Ipcsinée conducted survey
under "Ir-Lcorxjie Tax Act and recorded
the "petitioner -~ Trust. A notice was
issued of the Act, to the petitioner
—— was upon to Show cause regarding
. the _vpa,ss3ng of__ assessment order. The assessment order
by the petitioner before the Appellate
V .V Ao£i’1orii}}.”‘I;he pefifioner also maintained an application
H K I'{;1e’esj:a3}?.’ The Appeflate Authority has passed an ixztezim
-‘ subject to petitioner depositing 50% of the
” oemand. The said order is questioned in this writ
petition. /fl
/
g :5 the fact that the ciirectien
“iss:;1ed’e is complied, ends of justice would
“of the appeal and a direction is issued to the
Efijpeilate Authority to conclude the proceedings at the
‘ “earlier. Hence foliowing order is passed;
2. It is contended by the learned
appearing for the petitioner that the .
does not have sufficient cash. K ”
interim order on 29.04.2009 as e3’1gief:*~:V « % k «
‘Issue Notice,
There wax be an irzteritri”-fdegf
impugned order =3l¢bjectAA :5
the condition the bank
guarantee::A:w_ tigge _ of the
*a:g_eek:é.’ “ieday. ‘
for the petétioner
submifs«tf;at”i:t1e’sei:d’ is complied inasmuch as
the Bank fsinished.
be ‘””me3;’ :’the interim order is continued pending
Wk
SP8
_ 4 ..
(a) Interim order granted by this Court on
29.04.2009 will continue to operate, pending
disposal of the appeal before the
Authority.
(b) The Appellate Aufl10fity’*A~$haH 6f _thé.
appeal. on merits.
(c) Petition stands
Iudgé
