m me man GOUR1' or KARNATAKA AT
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JOHN NAG-AR.
H A ./EH11 (VIA
aEP.av1TsAssomATap1R§cTQR. .« V
' __ V L?v.,.fE*ETlT!ONER
(B"y SR1:-KGRAGHAVⅈ'ADVO§34\TE'}:'; % % _
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3,757: as %
REPRE$EN"fED E"'Z:.THE~.Ae$|STAN...',. .
c{&fih%:S$iQ?{;iq GF"3GQM?'£EHC»!!7'-.L T§k.§'.E§
(LUB£URY§TAx)-EL '
C.'-!'!.:'.§*.'..A.F€..i.J!'~;5',E_T; ; " V
BA'NGfi.'%0RE\ ' %
{By SW: S. «
tit
as :=:-.L=..r:2 -.Ie~:r.=:=..rz %.Iu"I=r.ruc:.@ age 227 os
THE A CON$TlTUTiQ'5l OF mom mvm TO- DECLARE. THAT THE
A ~ ; Psrmésaea' us win LIABLE TO REGISTER AND PAY Luxuav Tax UNDER
* ~ . WE LU)iUR%E$ Ac'r,~.e7e.; waasu Morn-5 r_:-tr;
k.2s.io;2oos ussuso av me aespouoem was ;ANNEx.3,; to we
_ PETiT!QN.; auasu THE ENDORSEMEIQT 01. 1.122005 Issueoxav THE
7V'iIT)E i\i\ii'\i'I:'zi.:'-.':. TG "THE P'é,_T%TEO{'3'.;
VT " ENDORSEMENT 01. 17.12.2005 ISSUED av THE was
: in 'IE3 E163 {:oua'r .3 1e.n..'.. .11.}; -1 QANGALQREW-.P.No.341 512006
'I"I\ "I"LlE EH31' INII AI.II"| 'l'I'\ ELI I CFIQ TLIZ §=l"f\flI"'l§ Pi: Tl}:
. C FEI \JiVuf'\I'l|J' IVJ "Eh IT IT": R 'Jr E
PROCEEDINGS BEFORE THE RESPONDENT. '
nus wan’ 9′-srmon comma on FOR PREuMINARv__t«iEAr2Ii_¢Q{ _ii%:;_.V _
‘B’ GROUP. THIS DAY, THE COURT MADE THE FOLLOWlNG: . . L’
Petitioner in this has a
declaration, to declare mt, notmliible to
register and p..*,’ !;.I2r.-…r\,r T1.-x on
‘Luxuries has sought for
quaahingflre k%¢ate§2e”?Qcaobu 2005 issued by
and ihe endorsement dated I
n.
dated 17″‘ December 2005
‘ =.\§idsj’.Anna§rfur’e
‘¥i§p§§:*ing for respondent.
heard learned mums! far
/____.___.
IN THE HIGH COURT OF XARNATAKA AT BANGALORE W.’P.’No.34l H2006
3. Learned Aciditionai Government
appearing for respondent. at the outset eubmittgdéit. _
the prayer sought for by petitioner does J’ ,
Anna inlays!-inn in n sign
HUI lalufil .l”-” I I VI”
" fif utfi 3 ms V_ Karnataka Tax on Luxuries by it 2007 which was gazetted To
substantiate the said 1myHet_tentien
to the feet flL1§t.:~. appiicetton
seeking iesuen§ee_V on 23″‘
January the T Registration
authority 2008 vide Annoxure R2 in
* Fornt.jii~A;,_itint1ier etttc2« *–e(3), copy of which is produced
with.:Vti’tee}atement of chjccttcnc filed on behalf of
‘ . H A II A33 *3
as get mar rmtatera ui”iul.lI mu
‘ ” ‘therefore, she submitted that, if once petitioner
itself registered and received the Registration
f the relief sought for by ccttttc.rtc: in. thc
/
/f:’°,__..
I
HIGH COURT on KARNATAKA AT W.P.No.34l 5/1006
instant writ petition does not eurvlve for consideration.
Hence, the writ petition filed by petitioner is Iiaiiiej”
4. in the light of the eubrnieeion..4rriatie }
Additional Government Advwate, ea’ i
be seen that, it is a fact gs: itself
I..& ud ran htahni”
fafilfil.-’36 all Iuufilvuu iull%- flflhdn 2′””..s…
Ufiiilivll Eli. 3 W uliwutw
Therefore, I arn§of__ msvissi;:u1s¢;s sisyss sought in
th9 iflstflflts’ consideration.
byhhpetitioner is liable to be
dismissed as iiavim. infi’uc.-‘move. Aer-ordirqgiy, it
is dismissed’ i. liberty is reserved to the
that any luxury tax is demanded
ieeiiing notice of demand, it ie very
much for the petitioner to aeeaii the eem” “e by
redreesing its grievance before the jurisdictional
authority, as provided under the relevant
V’ ‘provisions of the ‘W and Ru!
QQ
$3
%r:’.._
/
IN THE HIGH COURT OF KARNATAKA AT BANGALORE W.P.No.3tll 512006
I-IIWIWLII. IIIJ
5. %Wrth these observations. the -wr%it:patiflon ~
petitioner is disposed of. H %
_ IN THE HIGH-CQURT OFTKARNATAKA AT BANaALonE’w.p;n&.341 i