{"id":130120,"date":"2009-12-16T00:00:00","date_gmt":"2009-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/apm-cashew-industries-vs-the-assistant-commissioner-of-on-16-december-2009"},"modified":"2017-02-13T13:01:32","modified_gmt":"2017-02-13T07:31:32","slug":"apm-cashew-industries-vs-the-assistant-commissioner-of-on-16-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/apm-cashew-industries-vs-the-assistant-commissioner-of-on-16-december-2009","title":{"rendered":"Apm Cashew Industries vs The Assistant Commissioner Of &#8230; on 16 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Apm Cashew Industries vs The Assistant Commissioner Of &#8230; on 16 December, 2009<\/div>\n<div class=\"doc_author\">Author: H N Das<\/div>\n<pre>IN THE HIGH. COURT OF KARNATAKA AT BAN1s;%'t:;Fg$i';ORF\n\nDATED Tms THE 16\"' DAY OF DFcEM;3F.R, 2059A \"  I'  \n\nBEFORE;\nTHE HONBLF MR. ]USTIC'.E\u00a7\"\"H_7N. \nW.R.No.37214-15\/2009 8:.F37'.'?.'.(}\u00a70-3317.11\/2OG9(T:RES)\n\nBETVVEEN:\nAPM cAsF1Ew~'1Nm3s1'RF.Fs:   \nPROPRIETQR 4vV.i?,QG1sF1;MA.LL\u00a5A  V .\nAGED ABOUT r$(\u00a7YEARS'  \" '  \nBUKOK]C--U{lD{_)\u00a7i*VF_ \" _ _  \nPOST: aPERD_OC\u00a7R. 1575 12.4 '  .  _ _\n\"FALUK*-&amp; EDIST. U1\"&gt;.IIj'R_1%.  _   __\n\nC '   *  \" \" ..P:F:'_1'1'r:1ONF,.R\n\n(By gri;'1:\\:1&gt;RARLI:1g}:;z:R, S R.COUNSEL FOR\n\n *  _ -{SR1 {\u00a3.J'.SAANMATH~I;~~ADV.)\n\n1 .' (F1-IE  COMMISSIONER. OF\nCOMMERCITA1, TAXES\n\n-\u00ab ._   ;LVOu\u00e98Q_ \"\n' V. UT)U.1?1.\n\n  '  THE {DEPUTY COMMISSEONER OF\n' \"  -COMMERCIAL TAXES, AUDIT\n\nU.R.RAO COMPLEX,\n\now\n\n\n\nADMARMiA\".I.'T LANE,\nU1) UPI.\n\n3. TH E CQI\u00a3\\\/i.M.ISSIONER OF COM.'MI.'\u00a7RC',{A_L\nTAXEIS, KARNATAKA, {ST FLOOR\",\nCfOMME.RCIAL TAXEIS BUILDENCJS,\nGANIDHINAGAR,\n\nBANGALORE560 009.\n\n4. STATE 012 KARNATAKA,\nBY yrs SE(IRE\"E'ARY \nDEPAR']'M}'\u00a7NT OF FINANCE.. Z V V\nGOVERNMENT OF KARNA'.{'A'KA   \nVIDHANA SOUDHA,  V\nI%ANGALO;REw56U.QO1 _ '\n\n=:     V. _ .R]E:',SPONDEN\"}f'S\n(By SR1 K.M.sH;vA\u00a7{o&lt;;1sw\u00e9mrz, _:AD\\\/fi)\n\nTil\ufb02f&quot;.-\u20ac;3&#039;  under Articies 226 8:. 227 of the\nCOI1S{itLiLi01T~ oi&quot;  to quash the impugned rew\nBSSESSITIEIIET&quot;.Q%d.e1&#039;S{.p3\u00a3&#039;.$\u00e9d.z_.&#039;..2&quot;&#039;b}&#039; the second resp011dent dated\n23.7.2230? and em.&#039; ~  &#039;\n\n&#039;1&quot;sE1,Aese petitiens coming 02: for preliminary hearing this day,\n\n _ [&#039;\u00a7&#039;1f;?_CDJ.,1&#039;f{._1;11\u00a2H\u00a7(2_tiiiig? fo\ufb01owing;\n\nQR Dli&#039;1\u20ac\n\n&#039;E11__t11ese writ petitions the petit\u00e9tmer has prayed for a writ\n\nW.it1*\u00bbthe nature of certiorari to quash the arder of re--assessmer1t\n\n&quot;&quot;d\u00a3%&#039;[E&#039;\u00a3\u00a7 23.7.2009 passed by the sectmci respondent as per<\/pre>\n<p>d*\\.\u00bbv&#8217;<\/p>\n<p>,-=I1&#8217;\u00a3c1&#8217;c\/:3 2215 cipfrfrc? C.I&#8217;c:2n:;I11&#8217;z1I1&#8217;0n. ,-111&#8242; z&#8217;]:n:~* sgzzzic?<br \/>\n\u00a3&#8221;a171&#8217;1Uz&#8217; hr,-= \/cm&#8217; .v1g]1[ of&#8221;;\/Jar Ihozzgfi the   V<br \/>\nto an \u00a3}]Z&#8217;t:&#8217;I1?1\u00a3I[f1\u00bb&#8211;&#8216;6&#8217; re122c&#8221;&#8216;c1fy Z235 rnjtliilrzg\u00e9 &#8216;to<br \/>\njz.z1&#8217;1Ls&#8221;d1&#8217;cr1&#8217;01:2 of the case, i2o1132\u00a2;iif7g&#8217;<br \/>\nshould not zmer\ufb01ez-&#8216;e 1}&#8221;r]2er\u00a2\u00e9&#8221;&#8216;;i;&#8221;V:VV:ki.r2<br \/>\na2f[ce1&#8217;12;2zc13\/e 1&#8217;emeaf;\/; &#8216;.i2_;V&#8217;,;fr:V:ii*:3_:9.c,&#8221;]2z:*.s* vrjzieviffzggvfi<br \/>\nCourt&#8217;. W1?\/1Q._r.1r ca&#8217;iv\/fa;!z&#8217;I1fJ:&#8217;1g.V   re122edy&#8221;<br \/>\np1&#8217;cn\/1&#8217;d&lt;;=c\/_V  I\/zen? be \/1525<br \/>\n112;gd6?_,;fL\u00a21&#039;f :71:   if exzlcr good grozxmgis<\/p>\n<p>ID :j&#039;:2\u00abs.&#039;-E;   j&#039;u1&#039;1I9ci1ct1bn.\n<\/p>\n<p>3. [.2 \u20aci.1_1d.no~ str{T:_11:g.g~f()u11c1s or exceptional or compelling<\/p>\n<p> C&#8217;1Iv.\u00a2L&#8217;:1&#8217;I&#8217;I7%.\u00a73tc\u00a7IlTiC&#8217;_\u20acS fc)rV&#8217;e:;&#8212;&#8212;&#8211;rcise of power under Article 226 of the<\/p>\n<p> C{),_11uSEAI&#8217;I;v\u00a5.V;I&#8217;T&#8230;&#8217;iV(:)i&#8221;..V&#8217;Va\ufb01E&#8221;1f:\u20ac3l'(i\ufb01)I&#8221;\u20ac, the wrii petitions are hereby rejecied<\/p>\n<p>re.&#8217;-a_r\\riijg*li\u00e9ierty in {he petit.iom&#8217;:r to wcrkoizt their remecly by<\/p>\n<p>\\<\/p>\n<p>&#8216; f\u00a7.1i1&#8217;1g \u00a31V\u00a7L&#8217;fi'[3f{)\u00a7JI&#8217;.%.{d[\u20ac&#8217; appeal} in accordance with iaw. I11-the event of<\/p>\n<p>&#8220;vp\u00e9a\u00e9iiiinzier filing an appeai. within two weeks from {{)d\u00a3\u00a31\u00a7\/ then {he<\/p>\n<p>d*&#8217;~~*<\/p>\n<p>&#8216;J:\n<\/p>\n<p>..A;gpe11ate+ .:&#8217;XL1{11(&#8220;&gt;riI;y shall consider {be same in accord;-:1j1C-:g&#8217;v;{_ith<\/p>\n<p>law ami without reference {O the question of 1i1f_1&#8243;-.&#8217;i:IV:-1t:&#8217;:c&#8221;&gt;i;.[ &#8212;-._It&#8221;-is&#8217; ~<\/p>\n<p>furzher directed that the Appellaie A11tho.rity s&#8217;i1a11V4&#8217;d&#8217;i:;p:1\u00e9xe <\/p>\n<p>appeal as ex.pedit.ious1y as possible. C)rtil\u00ab&lt;-gre\u00e9d \u00a31CCL3I&#039;&amp;i~%]g&#039;1jr&#039;. 2<\/p>\n<p>DKB<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Apm Cashew Industries vs The Assistant Commissioner Of &#8230; on 16 December, 2009 Author: H N Das IN THE HIGH. COURT OF KARNATAKA AT BAN1s;%&#8217;t:;Fg$i&#8217;;ORF DATED Tms THE 16&#8243;&#8216; DAY OF DFcEM;3F.R, 2059A &#8221; I&#8217; BEFORE; THE HONBLF MR. ]USTIC&#8217;.E\u00a7&#8221;&#8221;H_7N. W.R.No.37214-15\/2009 8:.F37&#8242;.&#8217;?.&#8217;.(}\u00a70-3317.11\/2OG9(T:RES) BETVVEEN: APM cAsF1Ew~&#8217;1Nm3s1&#8217;RF.Fs: PROPRIETQR 4vV.i?,QG1sF1;MA.LL\u00a5A V . AGED ABOUT r$(\u00a7YEARS&#8217; [&hellip;]<\/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-130120","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Apm Cashew Industries vs The Assistant Commissioner Of ... on 16 December, 2009 - Free Judgements of Supreme Court &amp; 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\/apm-cashew-industries-vs-the-assistant-commissioner-of-on-16-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apm Cashew Industries vs The Assistant Commissioner Of ... on 16 December, 2009 - Free Judgements of Supreme Court &amp; 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