This petition coming on for admission this day, the Court made the following: ORDER
Though this matter is liste.d~~t0.dayffor4″aiimii’SSi_i:or1″,.t if
having regard to the nature of the
matter is taken for final anid.”ar_”g_:uirtiiei§’tsii off
Sri.Anand Kolii, the Iearnedflcot.tnise*.lit.:’for’i~the peit’i’ti”o:ner and
the learned High Court heard on
merits. i
2) Commissioner of
Commercial a petition before the
learned iBagalkot, U/Sec.13(3)(b) of
Ka-rnatalta SVal.es.4f£7.ax Act, seeking recovery of a sum of
petitioner-assessee. After the said
fepgeétitgion vivasiikfiiled, FLW came to be issued against the
5_’pe_titiionet”–on several occasions but they came to be returned
i’ii-fun_e:Xieci%:ted. Therefore the learned IMFC issued arrest
i”,_’wa4r:.i’ant against the petitioner. The arrest warrant also came
r
La.)
to be returned unexecutecl. Ultimateiy on 25/11/2009 the
learned JMFC passed orders for reissuing arrest
against the petitioner. The said order is challeri«igied:tei.nVi’
petition.
3) After the petition_ c-aimyeh A’
U/Sec.13(3)(b) of Karnataka Salesli’i’T_a’;;_Actiib.y_lth:e /iessistant
Commissioner of Com1nerc.ia~’. T-‘axes; “B_ag’a.]l<ot, FLW came
to be issued against the petivtvionveri~o'r:,_seVv.eralf'occasions, but
the same came to, be:t'i'i'r.etu"1<ne:rl u_nej:;eicu:'t'e'd. Therefore the
learned warrant against the
petitioner. not find any illegality or
irregularity,eornimiittewd? learned JMFC in the said
the submission of the learned
couns-ei-.t'_for~-.l:t-hxe ffpe"titioner that, the petitioner-assessee
cha_nged.i'hisgaddriess and therefore he was unaware of the
'.i_;p'r'oCe:edingsi'in the said case initiated against him by the
'Commissioner of Commercial Taxes, Bagalkot, he
r\5/fi'\'""'
deserves an opportunity of being heard in the matter. Hence
the following:
ORDER
The present petition is ailowecl’,
dated 25/ll/2009 passed irid’-~Misee’~il:an.eo’iisi§p’P.eti–tion
520.211/2008 by the learned 1éfi1,…..uvAidd’luJ~.,:JMF.C’j._’ Bragalkot,
issuing arrest warrant hereby set
aside. The the learned
Magistrate on his explanation as to
why the said anfioi1ntgVs..hio.uid._rio_t be recovered from him. The
learned Magistreate3aftei*”eon’ielering the explanation of the
pe_’titi0I1er._%;sih.all pro’c~eetl with the matter and dispose of the
same »in”a¢coVrd.an,oeV with law.
Sd/.:
JUDGE