{"id":173247,"date":"2010-09-20T00:00:00","date_gmt":"2010-09-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/karnataka-state-road-transport-vs-joint-commissioner-mangalore-on-20-september-2010"},"modified":"2017-07-28T11:37:59","modified_gmt":"2017-07-28T06:07:59","slug":"karnataka-state-road-transport-vs-joint-commissioner-mangalore-on-20-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/karnataka-state-road-transport-vs-joint-commissioner-mangalore-on-20-september-2010","title":{"rendered":"Karnataka State Road Transport … vs Joint Commissioner Mangalore … on 20 September, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
Karnataka State Road Transport … vs Joint Commissioner Mangalore … on 20 September, 2010<\/div>\n
Author: H N Das<\/div>\n
1N THE HIGH COURT 0}? K_AR.NATAKA AT BTANGQ-Q'R%E\n\nD.ATEIZ> THIS THE 20% DAY OF SEPTEMBER,    ~\n\nBEFORE \n\nTHE HONBLE MR. JUSTICE ELN.\u00e91'JAGAMQi\u00abigX1\u00a7:D.}\u00a7S  A\n\nW.P.8938\/200E\u00a7L'L'(:'L:3wTAXS\"*  1  \nBETWEEN: . '  .\n\nKARNATAKA STATE' ROADi1'RA\u00a7\"ESE>-Q.I%T  .,  \" \"\nCORPORATIQN;'\"j.._     \n -       .\nREPRESENTED B?f IfI'S IEIVISEQNAI..\u00a3;iOI'{\"\u00a7ROLLER\nBEIALIVE\/mj._\u00a7_:0.MIv11$\u00a7\u00e9;i::N\u00a7:\u00a3Ai..\u00e9K.\u00a5:I\n LA:B'AQ;z..\"Mgx;%\\;GA:i4c>R:at.\n\n2.\" *'xf_:t?\u00a7;E: cjomsgj.:\u00a7s:c>:~\u00absE1{\nMAN(\u00a7AI;C\u00a7RIi 'ma 1-:ANAc;_A RA PALIKIEZ\n\nV  IA.A1ij'3AC}}-I, %\\\/E\/'\u00a3\\3GAI.)('_7R1':?. .RESPONDENTS<\/pre>\n
V’   s.v1sIa\u00a3wAm’H SHET’1*Y, ADV), FOR R-1 & R-2)<\/p>\n
THIS XVRTI’ Pf5jT’I’i1″Z{ON I*”\u00a7E,;IiI\u00a7.T1 ‘[,)I\u00ab-“‘A 226 ES: 227 OF<\/p>\n
u h?CIONS’IT\u00a7’Uf1ON OF INIHA I-‘RAY’I.2’\\1C} TC) {ZU’ASI;{ THE ][JD(\u00a71’vIEN’1”<\/p>\n
I}’1’.26.G2.2OG8  M.A.E\\\u00a7<).48s'2()O7 ON "I"}-iii FELIEZ OF 1%'<\/p>\n
\/'
\n\/ 5;\n<\/p>\n
ADDI”I’IONA.I., \u00a7_)1STR.i’C’.”J’f ;tIiDt;z:, DAKSHINA KANNADA AT
\n?v1ANGAfL.OR]%; (1>RQ1:>tJt:1’~:D E-I}\u20aciR1%1″\\?’v”1’I’}:i AS ANNE}t”[.fREL\u00abA)-
\nETC’.. M  I<\/p>\n
This petition c0m:%.r::g on for hearing this d;3}3—,  *<\/p>\n
made the followmgg<\/p>\n
eQWMEW\u00a3Qm.,\u00a3\u00a3.:13 <\/p>\n
In this writ petition the petitioeef\u00abhats.prayed.”.tfQi*’\u00e9xavfit’in ‘<\/p>\n
the nature of Certiorari to quash t}tLe’v..ef1d.Qrsett1e-at Tdete\ufb02g 3.9.2007<\/p>\n
issued by the first respe_Iit;1e11t._ast)e1tfAi1~n_exure~B and the<\/p>\n
judgment dated :6.2.2008″:’;\u00a7essed by the I<\/p>\n
Add1.t>is;m ‘ju.a1g”e\u00bb,  Kanttada.\n<\/p>\n
2. “V–s1″eti.tid:1ef’.–e.””*Rea& Tzransport Corporation under<\/p>\n
.. _ Sectidtl 3  the Rczzmi ‘1″taI1sp0rtatii1.,;_3\u00abh<\u00a7 issued the impugned endorsement: at Anr1exurewB<\/p>\n
" _ '}Aet\u00a5"y–\u00a3.T2g taxes on coxnmercial basis on the ground that petitioner is<\/p>\n
""'L–1'si371g the premises in <:\u00a71esti0I3. fer commercial pilrpese.<\/p>\n
.-\u20ac""5"'"\n<\/p>\n
2\/
\nxff
\n1\/<\/p>\n
Aggrieve\u00e9 by this order of first I\u20ac3SpOI]d8TE'[i at t–‘*X\u00a71I’1\u20ac}V{:’E.13fi\u00e9'”B,<\/p>\n
petitioner filed an appeai before the District ]L1Cie’.\u00a7\u00a7o’\\’%:-t <\/p>\n
Kannada in ?Vi.A.4852007 and the same”Ca:zte to be4idisti1isise–d}as\u00bb..<\/p>\n
per Annexure–A. Hence this writ petition.\n<\/p>\n
3. Hear\u00e9 arguments on the Side   the<\/p>\n
entire writ papers.\n<\/p>\n
4. It iS_:I!1Q_[ inf\u00e9ispute _it’i1\u00e9:t__ petitioner is using the
\npremises iii-qu_est.io1i’: \u00e9::s’=go\u00e9.ovtzn ati’c}vfot”irepai:i11g their buses. The<\/p>\n
activity (5f’S’E1Ol’iIi1z<g.EiTt'i3.Vii'1{i:E\u20ac1fi%:E"iS'ialld repairing of buses is reiate\u00e9 to<\/p>\n
carrying on tiie.iti1iia.in bii.si1r:'ess of operating buses. Therefore, the<\/p>\n
iip1.'\u20acI.1Vi1"i\u20ac\u20acS:"'i'i'1i':"'. Question is used for commercial purpose. Section<\/p>\n
iii .o\u00a7'vtihe_ ]$L:i'rvt.it1tak.a .i.V[u\u00a71iCip3i Corporatior\u00e9ts Act speci\ufb01es as<\/p>\n
11\u00a7}d\u00e9'f':\n<\/p>\n
2 V. i ‘T  ‘Section I100) ~ btzjfdjkzgs or faizztzis belonging to the Centre]<\/p>\n
(?\u00a7)Ve}’131I2e*I;zz” 01′ 5212}; .53;\/:2r’e Clbverzrzrzenz’ tzsea’ for pzxrposes of<\/p>\n
” “‘&’overn1z2enI and not usea’ or fizberzcfed {U be used \ufb02air ;”esz’c2’e12z’:’.;2! or<\/p>\n
CO1???EIIQICTIQIpZ1I'[){i}\u00a3(:’5′ ”\n<\/p>\n<\/p>\n
5. ‘When a premises is used far :_c3:;.ide;it-Lil’  t}1*.
\ncommercial p:.1r\u00a7)c>ses UEETI the sgme is .1′;’.'(I’L’ \u00bbeXem.pted’ \ufb01r-oitn Ievyings<\/p>\n
the property tax. Therefore. {he impL1g,?ned’-(}fders .I<2.vyin,ga th-\u00e9't.\u00e9a$.*'~<\/p>\n
on the petit:i011e2i in respect of"=:}\u00a7'e;. premi'3.es"'Ai.11?qiigstion on
\ncommercial basis is in '_a'<:c0rd_:\u00e9nceVA 'w._i:.1.1L"~\u00ab].aw and I \ufb01nd no
\njustifiable ground to inteAr\ufb02?.rV\u00e9_ with L.he"Acc0rding1y, the<\/p>\n
writ petition is ijereibj\/._sdisfi1isse\u00a71.<\/p>\n
:0 ms<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court Karnataka State Road Transport … vs Joint Commissioner Mangalore … on 20 September, 2010 Author: H N Das 1N THE HIGH COURT 0}? K_AR.NATAKA AT BTANGQ-Q’R%E D.ATEIZ> THIS THE 20% DAY OF SEPTEMBER, ~ BEFORE THE HONBLE MR. JUSTICE ELN.\u00e91’JAGAMQi\u00abigX1\u00a7:D.}\u00a7S A W.P.8938\/200E\u00a7L’L'(:’L:3wTAXS”* 1 BETWEEN: . ‘ . KARNATAKA STATE’ ROADi1’RA\u00a7”ESE>-Q.I%T ., ” […]<\/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-173247","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nKarnataka State Road Transport ... vs Joint Commissioner Mangalore ... on 20 September, 2010 - 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\/karnataka-state-road-transport-vs-joint-commissioner-mangalore-on-20-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Karnataka State Road Transport ... vs Joint Commissioner Mangalore ... on 20 September, 2010 - 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