Karnataka High Court
Sri Anbazagan vs The Deputy Commissioner Of … on 4 February, 2010
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 4"" my OF FEBRUARY,
BEFORE
THE HON'BLE MRJUSTIQE B.S.P.Tv*'«'"fI4L:~..
WRIT PETITION NO323872243-OZ2(510_.:
B {§'1"V\/BEN:
Anbazagan
56 years
No.47, }---iebbal Circle
_ KL1mba1'ak0p;)a1
My$o1'c%*57O016__ .f"~I?§:*f5:i','VF1'bNER
[By Sri T.N.K¢3§,1u;i§>a§;1:;E*a11§,_ }\cix*_.N}A._v "
AND: _ . V M _
I. 'I'h.c= 'TM-;'.13a_;1_\}' (.,',()'I1.V1"I"'..1vi>.'KT,SE?~_1:O1'-E'€Ij.--()I'
CI()n11'nc'::fL'éiT;1E 'I"a-xe'.'et. [I')1\/1"}
Mysore II3ivisiQ1'1'._ '
Mgiysmzfe
E' " 9. The E1EfV(.1IIV;£i3I'1iS5lé5i{)1'1€I' of C01'1m1m"(:iz1i
' "'If;{:>x.:T::§;'_~ ,(j;a_1i1:1}_f:in z1g;'2.u'
_T.B211'2,ga1A01's=49
The SE.;ité._0f Karnei1.aka
Re;t3.~by tfés P1'i1Tu"ipaI S€m'e1.z1.1'y
To '~C}0\:'e1"1'111'1e11t
n , T1_:*'i11a-»1V1"'H..'c'% I')e;.);'11'1.1'11e121
VidI'1a1'1a Soudhei
t?3e11'1f<7§t1Ic)1*e-- 1 . . RESPO N I') Et\E"i'S
{By Sri K.M.SI'1i\?t1y()gi5\'€£'1i'11}'. I'"'iCC':P)
'1'hes<-2 writ pct.iit(ms5 are I'iEe::!mLV:i1'c"}<=%t~ '.A1"t.;ic1ésb._226--:£1;tc%
22'? ()t"t'.§"1e C()I1SE.H_L.EU()11 01" indta. })Y'é:"i'\fii':i'_(;5,'I'"\':V) CtK{V'f(?1i'1't'Q.C'1£t'v!:t":a§fHiv$?)
oi' 5aLtb~se(.'t.i()t"1 {5} of Sectic-131'«--_1.5 (_)t .t.1rtc Ke;:*i'i:'1_"t'.z1.}§21 f~'fiJ211vL1<»*_ .
Added Tax Act. 2003 as t11se:'t'Vé'd._.tj3r t}1(:' t"'~3I_1"cV',:E'i"i~(:i3£T No.6 of
2007' in order to t'a:5tc:'-ti.;1dCiit.§t0i't511t_:"tsexfypt' t'aL%<"t.'1A:1d'Ve1' Se(rti.<m
3[2} of the said Act. z"iS "t:1--1'1(i<.)1'1E§t'.t.tLi't.ifi§tx1.;'ii--.t:'1 so fat" as the
§'.)L"§;it.i()I'1CI' is (%<)11¢:_e1'11(*dtQitf,
'I'11es.s:--Vw.=jtt 5pe_t'_tt'm11$ (-i.tt;ift. I11"E"@Ci€;'V tjhf_e._t6§1't)\vi';1g:--
}\pRBER
]_1_fi tj:1'1esc¥"'writepet'it.ions. petit'ic_mcr is seckitagg ti
V v'Ct€?(fi?§E;1i'¢%1ti(iT§i'1vAtthzttl Section 15(5]{c) of the Ka1'1'1at,aka Vaiue
Agttded .'.1'E{:§\;:_ Acét. 2003 as mserted by the Fina1"1z_.te Act"
I\§o.6" ,t)A1":'. 2007 fastenittf addit'.io1'1at ievv under Se<_;tt.io1'1
5 ,
t ;P£t%f%
3(2) ()i"E'}1c AL'? is {,.11'i('.()i'i$31.i11li.i()I'iE.1i in so far £515; ii: pci'i.2.1ii'is
110 the ;')ei.iii()i'ie*i'.
2. Similar ("h£1H(;'.1'1§.{(' made bei'(.)i'e C;:)ui*i, has V'
been disiiiissed in the case of Mysafe Coizjvstrzyicfiofa.
Company, Bangalore vss;_4Stdi'e_i"'nf
Others, reported in 20O9(€§6'}._VKL.I
3. L€'c11'I'1ETCi c.:()z,1ii:-rfgii i'<);.57 };3t_,i':v.V_t1f1er_pai'Iies submit
that: qLi€'.S'{,i()'1"i:-3'nI'Eii$C(:l iii t_::'fi.:it'+.<._s4L5~."~.',;1&_"--*_:.*_ii 'p1=;:~i.itioras:. are similar
to the ciiiie "-iii "'ai'01*eii1e1'aiiiciried d(;'.("iSi()1'1
1'eiici«;~'i*t:('i 'i:g.{5'i1i<:t 'i?;ré?:1*1:"1'e§1"Singi€"Jucigc of this Couri.
i<"0,f4T3(1i1s are 21.1230 dismissed.
. g r _ A»-
ii: i$"1'_Ii€.dE' clear' thazii. as the 1't?S1F()S])('C?i. (ii
{.116 l€gi$IEii,fC§l'1 is not under ciiallenge in this paiiiciulai"
P
(r:;ise"._t,Aff~ie said quest.i()1'i'_was raised in i11'l(*, earliei' maitier
A5
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'j' no appii(.*aii(')i"i 11.0 the Eactis oi i:i'ic~* }:ri'c,=st'=:1"i1_ ('dSE?.
4.-
1.
.,ea1’nc(i C}0vernmcn1′. Plcader is per11’1iiI_cd-“£9 file
memo of appeara1’1c*e within three \vee1<.s 1'1-<)1n…l;odéiyfi; V
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