QJTHEEflGH%%3URTCfl*KARNATAKASTBANGALQRE
DAT.E3f> THIS THE 25TH my 01:' NOVEMBER
PRESENT
TE-{E3 ;~{0N*B1.z«: MRS. g'USTiCE MANJULA % " _
AND
THE HON'BLE3 MR. JUSTECZE A£>2Ax%:i:~éi:) :<z;:»rA}§;g"
WTA N0¢4f§j;_:3.DO5"'~.. "
BETWEEN:
1.
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2. THE’; DE?-‘EIT’,€fCOMZvHSSiOZ\EER
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4 1′-3;’. .30,” M.N,KRISHNA mo ROAD,
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AA _ BANTf.m,oRE:.
..RES?ONfiENT
“(BY SRE. SEARTHASARATHI, ADV.)
2
THIS WTA FEES UNDER SECTIQN V0
WEALTH TAX Am, 1963., ARISING GU’? OF: OR{J’ER”‘v–.–
DATED 28.06.2004 passrm EN ‘WTA No. 13’; a%z:;:~:<3,f' A
2003 mi? THE ASSESSMENT,..YEAR_V"2G£3Q~2€¥f3'}.V, A
PRAYING THAT THIS IEiON'BLE§ comm -I'Z~{._A'£'_ ,BE?__ V
PLESEQ TO:
i} FGRMULATE T:4iE- SU5}sTA§.*?i*1}§;u
QUESTIGNS oz? LAW ” ..jS’i’fi.’£’E1:§
THEREIN,
ii} ALLOW THE %”A9PE;aLv;1.;aN:>TVjaEr _AS}i§E
THE QRDER PAs$§1::1″ ?3Y.–=._ ITAT
BANCEALORE 5EAR1NG”::~I0.,}.8 /Bzwt}/2003,
EIDATED :3*’a<.':35.'20<:;4L =: ;a:£sII:';= _C{}1\IF¥ZREv1 THE
ORDER A APPELLATE
CGMMI'SS3fj_C3NI3R 4 _ "'-.'i{3Q?-fl?§{M'I1\IG THE
ASSES;S§siEN'E?:;:,.~~OR1}E§~2 '?ASSED BY THE
1)EPU’1*Y’ QC}-§¢{f9iISSi’€?N?}R– 0F WEALTH wax,
CIRCLE-1′, B:%}?3QAL’tf.£3.RE? %
iizéfizs Wm %%Cc32aa1::~m ON mg HEARING BEFORE
“”3813 %%%}c:o:Az:{*:# ‘I’H§S”———-{“}AY, mxwm c1mLwR, .3
%_BE’3Z.IVEREf|;} Tm zvogmzvxzxze; —
JUDG3€EH’1’
” Sour: has flamed the fsiiowing substantiai
quéagiiaia sf-law on 17.07.2086:
;
‘ “Whahsr the ‘I”;:i’mmai was correct in heiéing __
that the value :33?’ pmperty held by the
618363586 at Laveile Road is not chargeabk:«~~i.€)_&’V ‘_ _ ‘ A’ V
wealth tax as the same is not urban ‘ ‘
iand with super s’m,1cture .;:,a:1r:t)t f’Gi”i1; ‘
part of the wealth as defmefiié uzadéi” S¢’c:iib’n’
2(6) (.31) of the Act?”
2. This very s11h’.§§:an:xgVg;i Q Iaw’ jwhich
arose: for czznsiderafion Came to be
answered by favour of
revenue. has taken up
the in the Speciai
Leave to Appem mg}
34._; ” L.¥3;ppai*e::1i§1V3’g, there is no stay of the (mist of’
in WTA No.25/2006. In that View of
£1115 .11ié;,:tei*’ is disposad of in terms of order
dated passed in WTA No.25/2006 by
“the question sf’ iaw in favour of Revenue.
‘–§’.}.1e”A’–;i’a’$S§<iessi13.g Qfiicer sh:-311 await the decision of the
' ""£§{§:a.f:'?3Ie Apex Court in the abové said Special Leave to
Appeal as similar issue is pending before the Ar-
before giving {i?ff€:{ft to the orders.
2'3.<:c<}rding1y', appeal is disposiéd j;
Ed/'~
$3}:
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