{"id":125924,"date":"2009-12-04T00:00:00","date_gmt":"2009-12-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-hindustan-coca-cola-vs-the-state-of-karnataka-on-4-december-2009"},"modified":"2018-09-05T21:16:33","modified_gmt":"2018-09-05T15:46:33","slug":"ms-hindustan-coca-cola-vs-the-state-of-karnataka-on-4-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-hindustan-coca-cola-vs-the-state-of-karnataka-on-4-december-2009","title":{"rendered":"M\/S Hindustan Coca-Cola … vs The State Of Karnataka on 4 December, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Hindustan Coca-Cola … vs The State Of Karnataka on 4 December, 2009<\/div>\n
Author: P.D.Dinakaran(Cj) & Byrareddy<\/div>\n
4 THE PRESEDENT\nBIDADE GRAM PANCHAYAT\nBIDADI\n\nRAMANAGAR TALUK  RESPON\u00a7)Ei:'{T\u00a7'~r. w.\n\n(BY SR1 B.\\\/EERAPPA, AGA )\n\nTHIS wR1T APPEAL IS FILED U\/$14 {'i{.A5'R0N1\\T\u00a3tI{A.'\nHIGH COURT ACT PRAYING To SET ASEDE THE ORD.ER,PASSED\"q_\n\nIN THE WRIT PETITEON NO.32'770\/2009 DATED 13\/a.1'1',f2Qv09. \n\nTHIS WRIT APPEAL coM1Ne;u Pole ._u:Pl\u00a7EI;iE\\\/IINARY\nHEARING THIS DAY, THE COURT Dt:LrvE;P.ED_ THE FOLLOWING:-\n\n.a UL) .<r\u00a5V1;\u00a7:;\u00a7 fr  0\ntoeiit\u00e9ggggat 1??-D.i).ihda1t'aran.;' "C-.-Ji.)\nThis appeaf his -:,+ji:jected a"gfa'i~rrstv'the"\u00bb\u00a7order dated 13.11.2009\n\npassed by the 1earned'V_.Si_n$ie  in-\\ff.'1v1'.No.32'770\/2009.\n\n2.1 _The 0"un'suee.Csg.fr1i...-7 appe11ant--writ petitioner has\n\ncf:1aii.enged 'uthe, Vproceedi'ng--s----oi' the fourth respondent demanding in<\/pre>\n
all.i’Re.r64,’09;’6\u00a73i\/4iiitowards Corporate Tax in respect of the<\/p>\n
0 0′ t>–..__property  of the petitioner, as detailed in the demand<\/p>\n
_\ufb02f3f;_o’tit:e dated 03.09.2009 on the ground that no opportunity was<\/p>\n
 ‘*v2\\ifhii1’e.. assessing the amount due payable by it.<\/p>\n
 Viphereunderz \/,2’
\n\u00e9jwgn ttttt <\/p>\n
“V2.2 The demand notice dated 09.09.2009 reads as<\/p>\n
BIDADE WLLAGE PANCHAYATH OFFICE
\nRamanagar Taluk, Ramanagar District<\/p>\n
To,<\/p>\n
The Manager,  V.\n<\/p>\n
Hindustan Coca Cola Bottling Pvt, Ltd,
\nJogaradoddi.  ~ ‘<\/p>\n
This is to inform you that youvrgvc_ompa’rs–yh:h’as been-‘alreadyy
\ninformed by two letters to pay the”i’L.iVtJ.”to date
\nRs.64,09,693l–. But so raiiyau  anylrepiyjl in
\nthe General Body Meeting  meeting
\ndiscussed the  at::A__lengtTh’  to issue the
\nfinal notice}  Va’r:iyV”‘response within seven
\ndays   thel\ufb01reszident, Vice President
\nand thevxrnenwberof:.tljVe_\u00bbF*a.ricitiayath decided to arrange the<\/p>\n
activity of locking the gatelofllthe company under lock.<\/p>\n
.  sd\/-,  Sd\/-\n<\/p>\n
_ ” Fresident  Secretary<\/p>\n
“3_id’a_di Village Pachayath Bidadi Village Pachayath
\nBidadi, Ramanagar Taluk. Bidadi, Ramanagar Taluk.<\/p>\n
 H The notice dated 12.05.2009 showing the tax payable<\/p>\n
”  ‘is as rzereuhcier: ,\u00bb~-g<\/p>\n
Date: 09.09.2009 -f     ._4<\/p>\n
BJDADE VILLAGE PANCHAYATH OFFICE
\nRamanagar Taluk, Ramanagar District<\/p>\n
To,
\nThe Manager,<\/p>\n
Hindustan Coca Cola Bottling Pvt. Ltd.’,
\nJogaradoddi.\n<\/p>\n
Date:\n<\/p>\n
You are due of revenue payable’to\u00ab–\\{illag,e-PancVhay’ati\u00a7_jtillnnyoiy  ><\/p>\n
this is to inform you regarding paymentofrizhe said a’z’~noun’t;: that your
\ncompany is running the factory from 1998′ and aletter was-Acorresponded
\nto you on 28.06.2009 to pay: ‘ 0    ” ‘ ‘<\/p>\n
Building Tax  oi;   0} 2.,:30′,r00000’ V0
\nLand Tax    *
\n3100    0
\nGenera’i.,LicenceViaiglj: *  10,00,000
\n0  . ,,_i’o:ai”   ~  00 5,61,000
\n  fi>te’d~’Vis.._.R$.:5,61,000\/- and from 1999 to 20002009,<\/p>\n
trie._:tot,ai*\u00bbamo,ur+t ‘\u00a73ayva_ble is Rs.56,10,000 (Rupees Fifty Six Lakhs Ten<\/p>\n
 Thous’ano. ‘0nlyV)’a”n;i  the government order, we have revised the<\/p>\n
tax; and tai payabiefor 2009-2010 is as foliows:
\n  Btiiidingfax – 3,94,000<\/p>\n
0′ Lar:d’:’I”ax – 50,000
\n   3100 HP Tax – 1,55,000<\/p>\n
General Licence Tax w 2,00,000<\/p>\n
if ‘. 7\u00bb:\n<\/p>\n
Totai – 7,99,000
\nPrevious Balance – 56,10,000.\n<\/p>\n
Current 200940 – 7,99,693
\nTotai – e4,o9p,~_e,_*9;3sly  9\n<\/p>\n
3. Mr. B.Veerappa, learnedr\ufb01liovernrilent .\u00a3\u00a7dv:oc.at’e,ivi’Lakes ” 9<\/p>\n
notice on behalf of all the respondents.***  9<\/p>\n
4. On a care_i’lu1__’rea:dli’n”g  proceedings, it is
\nclear that the  iiniptlgned proceedings,
\nhas straight away he has not been given
\nopportunity yrhile  arnount due payable by the
\npetitioner. Hence’? on alone, we feel it appropriate to
\ndirect thve\u00ab}rpeti’ti_onerl’itonpvay  sum of Rs.64,09,693\/– within four<\/p>\n
 :f1″~or_n  receipt of a copy of this order and on such<\/p>\n
  proceedings dated 09.09.2009 shall stand<\/p>\n
 qi,1ashed.i”‘  the respondents–2 and 4 are given liberty to<\/p>\n
,:giye.r,f:resih’notice explaining the basis of the proposed assessment<\/p>\n
  regard to the tax payable towards property, before passing an<\/p>\n
o-r_cl”er~ of assessment, in accordance with law and the amount paid<\/p>\n
virtue of this order shall be subject to the assessment to be<\/p>\n
made by the Gram Panchayath, as directed above.<\/p>\n
5. With the above observations, the petition stands<\/p>\n
A.’
\n.,..\n<\/p>\n
disposed of accordingly.\n<\/p>\n
VIP\/–\n<\/p>\n
Index: Yes\/ No.
\nWeb Host: Yes\/ No<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Hindustan Coca-Cola … vs The State Of Karnataka on 4 December, 2009 Author: P.D.Dinakaran(Cj) & Byrareddy 4 THE PRESEDENT BIDADE GRAM PANCHAYAT BIDADI RAMANAGAR TALUK RESPON\u00a7)Ei:'{T\u00a7’~r. w. (BY SR1 B.\\\/EERAPPA, AGA ) THIS wR1T APPEAL IS FILED U\/$14 {‘i{.A5’R0N1\\T\u00a3tI{A.’ HIGH COURT ACT PRAYING To SET ASEDE THE ORD.ER,PASSED”q_ IN THE WRIT […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-125924","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Hindustan Coca-Cola ... vs The State Of Karnataka on 4 December, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-hindustan-coca-cola-vs-the-state-of-karnataka-on-4-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Hindustan Coca-Cola ... vs The State Of Karnataka on 4 December, 2009 - 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