{"id":204026,"date":"2010-02-15T00:00:00","date_gmt":"2010-02-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010"},"modified":"2014-05-11T01:23:59","modified_gmt":"2014-05-10T19:53:59","slug":"ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010","title":{"rendered":"M\/S Raghava Reddy And Associates vs The Additional Commissioner Of … on 15 February, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Raghava Reddy And Associates vs The Additional Commissioner Of … on 15 February, 2010<\/div>\n
Author: K.L.Manjunath & B.V.Nagarathna<\/div>\n<\/p>\n
<\/pre>\n
IN TI n~: H Ecisu (T(f.)L.ER”I” or 1<mz:\\2;\\"1'AKA AT IsANGALQRr3:
\nI)A'I'I\u20acI) '1'! us TI 11-: 15% IJAY (:31? I*"I'\u00a3I'3RUAl~2Y,  ._<\/p>\n
I'RI\u20acSI\u20acE\\:'"I"<\/p>\n
-“F1–us: 1 IO:\\%’BI.I:’. M1e.JL;s’2″1c:I:; :<j,1._,_. ax\/E:x,ri.”:” ”\n<\/p>\n
BETWEEN:<\/p>\n
\nM\/S RAGHA\\r’.:a’\u00a7 1′>Y’5z. ;\u00bb.sscm::rs~
\nBISLALLI. I31~:1;i.;m\u00a5.’;’\u00ab_ ”    ‘
\nADMIN1s”1’12;ry1″1.:’1″\u00ab:;%*i>11%;:\u00a7;c:Y IBLQCK’ E<\/p>\n
NO 8. L”3I’2LJN’I1:”>;:\\si 1’2<:=:_A:3_ <\/p>\n
    '<\/p>\n
REP 13v ms \u00ab:\\\/wx'_ac,; 1.j\\N_'; PAI-{'I'N 1-\u00ab:1-2<\/p>\n
SR1 f{AGI'"i]'-'LVA I <f.:IDI"}Y. A(}I?3I..)<\/p>\n
ABOUT 72 Y"I.:3_\u00bb\\I'<E3._E30i\\*. ()1?\n<\/p>\n
V LAT;::_;jv’1%::x1r:A’1′.\/keg;:;:3I3A J-2I+:1)L;)Y<\/p>\n
… APPELLANT<\/p>\n
 ‘:*3y~s;~:]- “M’AI_, 1 mt), ADV. mr'”AR’1’I\u00bb–1.r\\sARA’rr~I1)<\/p>\n
 AND’:\n<\/p>\n
 ‘  — ._ V’ “E n TH zra;1;3z”):”1’1c)NA.1J COIVi.!\\\/1ISSl()i\\Ji_\u20acI’~2<\/p>\n
OI<'.COMMI\u00ab:1<<I\u00ab:S
\n T\/..Q3\\'I:}:w41' \\.-ma: \u00a33:;1:,1)1:\\*(}
\n CAM') H 1NAc:;m-2
\nH  i3ANGA.i.ORI\u00a3~ 9<\/p>\n
2. ‘1’!-{I3 1)}-iP[f’J’Y C.'(}’?v’}MI$SIONI9IR OF
\nC (‘)\u00a7\\\/IE\\r’1I?ii~i{ ‘JAE. ‘I’AXl?IS {AS551-*ISSMI’ZN’f’S]
\nBI\u20acI,I.z’\\I~2Y<\/p>\n
as\/..\n<\/p>\n<\/p>\n
3. TI \u00a3142 I:)I\u00a7E’l,\u00a7’IY C(_)\u00a7\\f13\\rHSS\u00a7([)N]FII{ (J?
\nC O M M E RC.’ IA E. ‘1 ‘AK ES
\n[I~ZI\u00a7CO’\\f’I_:1RY) . 1:3 Iii .Lz’3\\RV1’<\/p>\n
4. s’1’A’1’r\u00ab: 0:9 KAI-{N\/\\”E’AKzX  _
\n‘I’I IR()U(‘.}I 2 Ti :15 C’. OMM 1s3s1<')13u_~.;'1~2_ 101-? :
\nc:.(')Mw:1<c_.\u00e91A1, 'I'z'\\XIZ-S ; '  "\n<\/p>\n
VANIJYA ‘I’I-HSRIG 115 KARYAI.-\/\\”‘2.’A A ~ ‘
\nGANm\u00ab-IENAGAR  dNDIa:N’rs<\/p>\n
(By Sm_1:: Gf3E’i’%–I MI-ZN()N#. .,*-“ff ;-iV\\.I3_.7\\:\/_C:(‘–\/’.?”~\\;I”f_’I;7)<\/p>\n
STA F1:,i3:1’3 1:713\/.35 (.1) ()1-7 ;TP1:+::”‘1{s”r ACT AGAINST
\nTHE ORDER ‘1:>A”r”1%:1._>:’  P!-XSSISI) IN NO.ZAC-
\n1\/DVG\/SMI{\u00bbv.l.?”-\/$5.-O6; 1f1*;;3_9_9\/G8-09 ON ‘rm: FILE 0}?
\nTHE Ai._’)’r5’L.’c..<f;+iMMi3$Szc)'r\u00abI.,;\u00a7i2 O15" COMMEZRCIAI. TAXES,
\nZONE\u00bb  I–3ANr.;.Am\u00a3\u00a7I:;._ I-3e1:z:_vis1';\\\u00a7c 'I'f-iii) ORDER 01+' APPEAL
\nAND sr'\u00a7'–:fr1N<3- –ASi:jj)'~1::'":r1\u00a7I"\u00bb\u00bb\u00ab.r=:a1'e:c;Ar'21) TO ISSUE UNDER
\nRI\u00a3\\\/ISf()N "A_1\u00a7:1_::_ A(:.:_;1i;vc;1_.v Rf\u00a3S’I’ORING ‘f’I~H.%3 ORDER
\nOF ASSICSSMI’-:Nf1′ ‘1vNv’mi:.ct’I’ 01? ISSUE UNDI-ER REVISION<\/p>\n
 _ AND\u00bb’l4Uf)INC’f'{jIj”1_1{T’ RI_.CVISIONAI.. PROCEEDINGS.<\/p>\n
 V _ ‘V”f?I”1_iE5\u00bb..;;i;;\u00a7’\ufb01c;=’;\u00a7 :;:'()n1img on Ibr l’me”x:”i:’1g {ms dz-1y. Ma:y’z.mai’}’1<\/p>\n
J. red ‘f.’hf_:—=. . {bl luwi I 1g:\n<\/p>\n
JU\u00a3)C}MI*LN’I’<\/p>\n
 –‘}’f1c:. Iege1}iI}-‘ z-1r1c.i {*(.):”:'<*. mdezr passed under<\/p>\n
 ‘VAS.e~:f::.i():1 22~A(ij of’ the KS’? Am. 1957 pzzzessc\u00e9ci by the Addi.<\/p>\n
“Cc>:’11z11issi<)ner 01' (31’1e~E.. I”3\u00a3:U’1g&1lOf'(3<\/p>\n
cie::1c==d 18’9.20\u00e9% Les <'_:z-i\u00a7i!c('\u00a5 in qm–=s.;I.\u00a7m; in l'.]'1i:s 2'1})g)ca1i_<\/p>\n
'S;\/,<\/p>\n
2. The facts leading to this ease are hereunder:<\/p>\n
The appeiianbassessee is a civil e0r1t1*a1c:t.c;r.” <\/p>\n
assessment year 1998–99. it filed i”1’1e'”returri.’ ofviuri’eo’ne1e <\/p>\n
paid the Sales Tax payabie L1E1C\u00a7\u00abC1′::__tTlti’ 1I:;i*oVi.sio&i1si_i”‘~.oi’7–i<\/p>\n
Karnataka Sales  Act.   ..wo1’kh
\ncontractor, it has b\u20ac6I’1f the
\nprovision of Section 58 of   return filed
\nby the assessee, \u20ac’3;E”.i’11pti:(.;’i”i”vR.fE’:a:S’ the Assessing
\nOfficer in   parts purchased
\nby the a1HpiV:>eii\u00abayii-1  t1S\u20acC1 by him for the
\n\u20acXC\u00a3?E1i,i(i1:i of aggrieved by the order of<\/p>\n
the Assessirigi Oi’fiee’i’.VA’t1aiee1’4Ji3.1.2.2OO-4. he preferred an<\/p>\n
appeaji’ ‘be:fore ti’ie_JoiI1t “Commissioner of Commeroiai Taxes<\/p>\n
\ufb01av.a1’1ge1*e Division, \\\\;10li(_’.h appeal came to be
\nAatiowecfi  ;g1″ant:ir1g relief to the appellant herein.<\/p>\n
‘E’here__aft.evr’ the Joint Commissioner oi” Coimnereial Taxes<\/p>\n
 V’C*:XACI7’CiSi1’ig the S110 mote powers vested in him uiider Section<\/p>\n
  of the Kamatzlka Sales Tax Act, 1957. issued a<\/p>\n
, yshioxvwcause notice to the apijeiiaiit herein. AC(Z()I’di1}\u00a7,f1y, the<\/p>\n
 appellant submitted his repiy and i:hereafter the Add}.<\/p>\n
Commissiorier eame to the eonelusion that the Apex Court in<\/p>\n
the ease oi” Garinozi Dzmlcerly <82. Co. 8:, Others V\/s. State of<\/p>\n
e\u00a7~;\/<\/p>\n
Rcy'c:zsIl'1ar1 8:. Others (1988 SEC 204 (SC) has not granted<\/p>\n
CXCITIDUOII in regard 1.0 the spare parts purchased "sin<\/p>\n
assessee and 1.he1-efore. came to the eoheiusion_….1_ha.1:"tljxev".<\/p>\n
Order passed by the Joint Commissioner of 'C.r)n1\u00e9jf1er'ctie:1TI*-.T<\/p>\n
Taxes I')av3.r1ge1'e, is prejudicial. 10 me' i:1t'e're3'\u00a3701'-1i'h.e_"Re<ze1iu(: <\/p>\n
and modify the order passed_ by the 1'a13pekk21.i,_e aL1t}1e;;it.y '<\/p>\n
thereby restored the order passhezjhby the 'ASses:$:i11Vg.%Officer.<\/p>\n
Challenging the same. ti3e.p1"eseh"felgjpeaii\u00bb filed."<\/p>\n
3. Learned counsel fer .em”.1’_ae11ds that the<\/p>\n
Addk. C0n1missi0ne1f of C’tiit’:’m1:V-;21’eie1’1″e,Tax)Ifa\ufb01ed to note than<\/p>\n
the h1a<;:#11ir1e'1'ie\u00e9\u00bb _VL1se'd b_yh'1.hc appekkant was to execute its
\nwork a1r1duas= a1'1dv\\\u00a7\\;*he:f1"t,-heepare pans were worn out on<\/p>\n
'r1CC0Lm_i_ of the \u00a3L~3r:: of 1'1j1ae'hine1*y while executing the work<\/p>\n
JV'Rontfgiet;_–ziejee(:ted i.(5"'"re;jia(:e the maehineries had suffered<\/p>\n
Esaelee zi"1jes'1t11 of which he is en1.it.1ed for e.,xempt,ion as<\/p>\n
 p1"<A)\\;*iV'.\u00e9'j_<1hs 01'Seeti()n 5{l-3} of the KS'? Act.<\/p>\n
 ~'+'.n j }–ei(='v.\u00a7{1r'i.l1e:21' ('01'11emis 1,1121%. the Addl. C()ITII'}'1iSSi()11C1' 11218<\/p>\n
 _ iL1ii'csfi_.t:<) note Eliatf the word used in Clause 'I3' 01' the order<\/p>\n
..  by the Apex Court in G-armon Dunkerly & Co.\n<\/p>\n
VV Olhers ‘W SI.a.1.e Qf I’\u20accy’as3i:han  Oi\ufb01hers with 1’ega1′(‘1 1.0 grar\ufb01<\/p>\n
of exemp1.io1’1 i1’1(.’.1u(ies \u00e9he e1’121:’g:?5 for 0btaihi11g 011 hire 01′<\/p>\n
othexwise machinery and toois used fo:’ the exeeL1tio:’1 of the<\/p>\n
works e.:i)nt.1’aCt and that the Add}. Commissioner withtout,<\/p>\n
following the judglnem of the Apex Court. h21s3\u00ab~~–.V\\f1<i)_i"i'\u00a7,i}\u00a3A' <\/p>\n
dis:a11()we<i the exemption gr2:1nt.e<:i by the A1)pe.1V1_a't'e.uAut.hori'! * <\/p>\n
in favour of the assessee. Therefore._Che feqgtests-:t}3e"eouftto <\/p>\n
set, aside the order passed by the Add};__CommisSV1_o;1er '-3n'=.'th'et<\/p>\n
ground that. the same is eon't'ra1*y–\u00ab.t,othe [31\u00b0(7viVs'to1_is o'{Se"ct.ion<\/p>\n
5(8) of the KST Act'.. V  e\n<\/p>\n
5. Per contra learned.C:oVern:.1f1erit:–Acytvoeate supporting<\/p>\n
the order of the C0mmissiex1,eI*.subrnits”t.l1\u00e9(t ltiite judgment” in<\/p>\n
the s21idVh(\u00e9ase’t’d<\u00a7\u00bb:;}s xiieritizo the exemotion that the spare parts
\npurchased for trhe" A:1_t'1~1.t:i'(3}1__iVi*ie;*j. AC(:01'di:r1g to him' even<\/p>\n
thougl"; the xtforclvia .L1Sed"v;its"eh21rges for obtaining on hire or<\/p>\n
 \u00ab-ot.I1e-ifykiise—e.n1achinery'"ar1'd tools used for t.he execution of the<\/p>\n
"'.\\VG'1'kS'_C'(;.I]t.172i4(?{:7Vi'E1(3}E,id(i the purchase made for the spare<\/p>\n
pa.1iA\u00a3".sh'oi" the'Vh;2\u00a3e11ine1*y owned by the zlppellant. 'I'herefo:'e.<\/p>\n
tveshe reques._t.s the court. to dismisss the appeal.<\/p>\n
" re._Aft,er hea.ri1'1g' panies. we are of the View that the<\/p>\n
_t~__Iear':"1ed Addl. Commissioner has c:ommilt:ed an error in<\/p>\n
" '1"1o}ding that the Order 01' the appellate aL.1t:ho1'it'.y <\/p>\n
1I)}'(_'._EU.diCiE11 to the i1'1t.e1'est. of the }'C\\\/\u20ac3.1'1L.}C in g:'2.tnE'i:1g<\/p>\n
$Yf<\/p>\n
"(V<\/p>\n
exemption in respect of the value of the spare parts
\npurchased by the appeitant for its maehineries f'()Ef"u'{:11\u20ac<\/p>\n
foliowi 11 reasons.\n<\/p>\n
7. It is not in dispute that niaehine1’y <\/p>\n
appellaint has been used For the exee.u’I:i’0:1 of  txzn._c}:.–:1″7.,<\/p>\n
taken by him as a Civil e0:1tra(7t01′.3 ‘i:’.*.1e”mac:hi’11.e1’ies’<\/p>\n
purchased by him for CX(3CL}.UC)l1_ “(J~1.’V the .VVOl”i{._ A-s when
\nthe spare parts of the mgtchine1fi_es:a.1fe*~w01″r1 Ou–t.V_Qn_i3.ceount<\/p>\n
of its regular use, the”::issesLsee{,a15’peiiiginii. is bound to<\/p>\n
13LEI’Ch\u00a31S\u20ac the spateVpa1’ts”‘\u00e911i–Ci”ge’i._t*he 1i’::;1e’iir1e1’i<3s repaired<\/p>\n
for eXee;t1t4ic)11heijfthe :u\\:.V?t!'L)i'.1'{'..".J.I"t. is  in dispute that the law<\/p>\n
provides for g1'a:':'i. Of :exei11_pti{)ri if any machinery is hired or
\nhire ei1_ai'ges*:'11*e.paid'=_t0'" the owner 01' the maehineries.<\/p>\n
 \u00ab..I_11ste,2_1t1 Qfl\u00e9-tvkiflg E.h\u20ac'I"'1'i'iEtChiI1\u20ac1'i\u20acS on hire from 21 third party<\/p>\n
'if i;1'17\u20ac'2"CQi'i1',i'.EiC}L0VI'v himself has purchased the rmitehinery and if<\/p>\n
sp9ar'e"pa:*t'.s"are':required to be pui*ehz\u00a7.sed on account 0!" its<\/p>\n
sensual wear and tear. We ztre of the opinion that the assessee<\/p>\n
 aV1sQe11i'.ii';1ed {.0 Claim exemption on the value of the spine<\/p>\n
' lvairts purchased by the assessee since the same is used for<\/p>\n
 the mac\u00e9hineries owned by it and it" such pu:"<pizii1z1ti.0i'1 to the Rule ('3[4}{1i1}{4\u00bb} of t.1'l(-2<\/p>\n
av"\n<\/p>\n
K:;11’n2112.1ka Sales Tax. 1957 will 2.1130 \u20ac1’1L1I’\u20ac to the be1’1e1’it of<\/p>\n
the  to claim ex’ernp1′.i01’1 as Ehe I}]’dCI’1i11\u20ac1’iC’S ‘c}1v’v\u20ac ‘\\1_$’Q(i<\/p>\n
for {he ex.ecui.i0n Oi’ the work. Under the Cir(:L11nsta’11{1\u00a2s…__L’\\=\u00e99Q_ <\/p>\n
are of the View that the Add}. Comlmssioner ()f..’3.\u20ac;1_’\u00e9:\u00bb$ ;Fa1\u00a7; }_1’c’:S”<\/p>\n
c01’I’11″r1iE’:1.e3d a serious error in z111()\\vi1′;g th\ufb01f ‘E-3′:’.,1G._1TV1′(‘JIO__ 14″t_~’.3x’i.$iV()’1j_ A’<\/p>\n
petition Lllldfii” Se.C.t’i01’1 52{A) of {ht I-\\(tt;*  ‘ _ . Av ‘\n<\/p>\n
8. Accordingly. this appeal–.,_j\u00e9”~.V_Az1II()\\Vcd ‘3.VVlA1Ci: i”ir–1\u00e9”” u1*de1″<\/p>\n
 by the Add1.. C01’n.n’1issi<)V1'V1e~:*;6\u00a77.S\u00e91.I\u00a2s Ta}; 'ivs..hVei:eby set<\/p>\n
aside.<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Raghava Reddy And Associates vs The Additional Commissioner Of … on 15 February, 2010 Author: K.L.Manjunath & B.V.Nagarathna IN TI n~: H Ecisu (T(f.)L.ER”I” or 1<mz:\\2;\\"1'AKA AT IsANGALQRr3: I)A'I'I\u20acI) '1'! us TI 11-: 15% IJAY (:31? I*"I'\u00a3I'3RUAl~2Y, ._ I'RI\u20acSI\u20acE\\:'"I" -“F1–us: 1 IO:\\%’BI.I:’. M1e.JL;s’2″1c:I:; :<j,1._,_. ax\/E:x,ri.”:” ” BETWEEN: M\/S RAGHA\\r’.:a’\u00a7 1′>Y’5z. ;\u00bb.sscm::rs~ […]<\/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-204026","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Raghava Reddy And Associates vs The Additional Commissioner Of ... on 15 February, 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\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Raghava Reddy And Associates vs The Additional Commissioner Of ... on 15 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2010-02-14T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2014-05-10T19:53:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S Raghava Reddy And Associates vs The Additional Commissioner Of … on 15 February, 2010\",\"datePublished\":\"2010-02-14T18:30:00+00:00\",\"dateModified\":\"2014-05-10T19:53:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010\"},\"wordCount\":1846,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"High Court\",\"Karnataka High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010\",\"name\":\"M\\\/S Raghava Reddy And Associates vs The Additional Commissioner Of ... on 15 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2010-02-14T18:30:00+00:00\",\"dateModified\":\"2014-05-10T19:53:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S Raghava Reddy And Associates vs The Additional Commissioner Of … on 15 February, 2010\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M\/S Raghava Reddy And Associates vs The Additional Commissioner Of ... on 15 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010","og_locale":"en_US","og_type":"article","og_title":"M\/S Raghava Reddy And Associates vs The Additional Commissioner Of ... on 15 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2010-02-14T18:30:00+00:00","article_modified_time":"2014-05-10T19:53:59+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S Raghava Reddy And Associates vs The Additional Commissioner Of … on 15 February, 2010","datePublished":"2010-02-14T18:30:00+00:00","dateModified":"2014-05-10T19:53:59+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010"},"wordCount":1846,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["High Court","Karnataka High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010","url":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010","name":"M\/S Raghava Reddy And Associates vs The Additional Commissioner Of ... on 15 February, 2010 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2010-02-14T18:30:00+00:00","dateModified":"2014-05-10T19:53:59+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-raghava-reddy-and-associates-vs-the-additional-commissioner-of-on-15-february-2010#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S Raghava Reddy And Associates vs The Additional Commissioner Of … on 15 February, 2010"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/204026","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=204026"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/204026\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=204026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=204026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=204026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}