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Karnataka High Court
Murtujasab vs Assistant Commissioner Of Comml. … on 29 January, 2010
Author: Arali Nagaraj
This petition coming on for admission this day, the
Court made the following:


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£ 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



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’


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


deserves an opportunity of being heard in the matter. Hence

the following:


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¢,oeV with law.



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