{"id":222699,"date":"2010-02-01T00:00:00","date_gmt":"2010-01-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-india-garage-vs-the-commercial-tax-officer-on-1-february-2010"},"modified":"2014-03-30T18:30:43","modified_gmt":"2014-03-30T13:00:43","slug":"ms-india-garage-vs-the-commercial-tax-officer-on-1-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-india-garage-vs-the-commercial-tax-officer-on-1-february-2010","title":{"rendered":"M\/S.India Garage vs The Commercial Tax Officer on 1 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S.India Garage vs The Commercial Tax Officer on 1 February, 2010<\/div>\n<div class=\"doc_author\">Author: B.S.Patil<\/div>\n<pre>EN THE} marl\u00bb; EIQRERT 0;? KA.\u00a72NA'I'AI{A, BAN\u00a732i:';:;%\u00a7i2,}\u00a7\u00a7   .\n\nQATED TH\u00a7S \"mg 18? DAY G\u00a7*H;?\u00a7:BR:;.:A%JR*gZi2gj\u00e91:\u00bb::'j  \n\nEEFORE  %\n'E'\u00a7~\u00a7E 1~I{,m*;;3I,1%; MR.     \nEVRET P.\"\u00a7.?'1'1TI{&gt;N N{}.234\u00a7A3\u00ab~.\u00a7'&lt;34 i,Z&#039;v.E&#039; 2\u00e9&lt;39%fF\u00bb\u00a7: E:s;\n\nBETWEEN :\n\nMjs. !:1d.jaGaraga:&#039;-- V 1    - \nN363, st, Mar1;v*s&quot;E2g\u00a7-ml,  g   A &#039; \nBangalnre -~ S4613  ~ 4\u00ab _ 1    .\n\u00a3\u20acepr&lt;:&#039;:s\u20ac11ied=i&#039;by itga V pa1*~*t:&#039;1e&#039;r..[&#039;:&#039;.-- . A\n\nSri.V.V\u00a2V&#039;ijay:;:::;&lt;i1*\u00e9.;_:.. 3 V . .. _    \u00a73E&quot;?IT1C}NER\n\n{By Sn; G, Exigv, za\ufb01r :33.  pirza\ufb01mesh, Adm;\nAm): &#039; V&#039; 4&#039; \n\n_ The {3s3\u00a71f\ufb01:a:1\u00e9:\u20ac\u00a7\u20aci3l&quot;&#039;\u00a7&quot;axV j\u00e9fiicer\n\n.&#039;  &#039;\u20aciS\u00a7\u20ac.3}~-- &#039; \n\n 5:4??? &#039;j&#039;E3&#039;.1iQ{)r\u00a7 &#039;xe*a12ifj\u00a7;*a.__&#039;E&#039;e:i.ge K31}-*ai&#039;}?a ~-- 1}\n&quot;&#039;\u00a7\u00a7a&#039;i\u00e9djasa }&quot;&#039;I\"\u00e9:A~'_';T%6i3T;;{}G\u00a73w  RESPGNBEPFT\n\nV _ (85; Sii;:iva}'9gisWam\u00a7'5 HCGP}\n\n  Thase Wfii \u00a7}\u20ac:tit.\u00a7m:2$ are filed '\u00a3iI1{'}1i',\u00a7' z%z*{.\u00a7;c\u00a7a 22% 9f\n\n : '\u00e9:hs? C{}I:$tif.i.3itiQ\"\u00a31 :3? in\ufb01ia pmjgizrzg 'Se quash \ufb01lm Qr\u00e9ers;\n  dated 1234.8'? .,2{}i39 pasae\ufb01 by {ha :'$$\u00a7:'1u\u00a7 ihis \ufb01ajy; the $9212? :z1a&amp;\u20ac '\u20ac136\nf(}\u00a7\u00a7\u20ac}i3\u00a7\u00a7ET.g\u00a7\n\n\n\nIN.)\n\nORDER\n<\/pre>\n<p>Grievance of the petitiener in these wrfi.j\u00a3&#8221;&#8216;;\u00a7\u20ac:\u00a7:;iti::&#8221;  <\/p>\n<p>31(2) ef {ha Eiamataka Vaiue   <\/p>\n<p>sham &#8216;ihfi Act&#8217;; rea\u00e9 with Rzggis; 3Z3{fi8_) &#8216;srsf th\u00e9   ;<\/p>\n<p>Vaiue Added Tax Ruias\ufb01 2GG.% &#8220;{f\ufb011&#8243;\u00a7hG\ufb01L&#8217;  R\u00a7;;les&#8217;} by<br \/>\nEhe C{)II}IE1\u20acI&#8217;Ci8} T:ga;x;..4_._&#8221;{3fTi&lt;&#8211;\u00a7\ufb01er : Bangaiatrzre Vidt&#039;:<\/p>\n<p>Annaxurris \u00bb&#8212; &lt;3 afmi E} ::1;l_s*~;$ per the said<\/p>\n<p>&lt;:&lt;rde::&#039;s,: 5.:.1ri\u00e9&quot;  exarcise his powers<br \/>\n:___:_z&quot;;&lt;\u00a7er Sei:{:\u20ac;irm  \ufb01at: am} Rui\u00e9 Z33{&#039;%$} =3!&#039; \u00a7ihs:=:<\/p>\n<p>\u00a7%i.E\u00a7\u00a7:$,. has; i\ufb01s-.._: :{&#039;:&#039;:\u00a7. v{i\u00a7\u00a7&#039;\u00e9&lt;:%i\u00a7&lt;}:&quot;: to $35: ge\u00e9\u00e9iioiz\ufb01i&quot; -\u00bb- Fiii\ufb01 &#039;\u00a39<\/p>\n<p>. V. &#039;\u00e9:%::\u00a7:\u00a7;e&#8211; &lt;\u00a73{\u00a7{\u00a7\u00a7~fS&quot; .5}? g%::\u00e9$\u00a7i%i:\u00a7i:\u00a7;s; far ihif \ufb01f\ufb01\u00e9ii&#039; 2{E{}\u00a7\u00bb{}&#039;? E3&#039;: \u00a3116<\/p>\n<p>zn\u00e9msiisir..}i;\u00a7*\u00a2&#039;:;\u00e9::*\u00a3\u00a75\u00e9 i\u00a3&quot;:e;:*\u20ac::_2::&lt;i6I; 2:1 33:6 imgmgrmti \u20ac&#039;}I&#039;\u20ac}\u20acIZ<\/p>\n<p>  &#039;\u00a7&#039;\u00a71\u00e9*&#8211;..\u00a7:\u00a71}p:4:g;zi%:d1\u00a7 ardarg fzzrtfz\ufb01r make it \u00abdear {hag the<\/p>\n<p> &#039;  \u00e9~:&lt;:cQ1::&#039;:t:\u00a7. have $59 bf: mai\ufb01iaiifzsci in iiz\ufb01t farmai E\u00a7hG&#039;\u00a3?iEZi<\/p>\n<p> _ \u00e91:&#039;:%:\u00a7-\u00bb\u20ac:\u00a7::ra{:\u00a36::f\u00a7 in {ha said {}\u00a7&#039;{\u00a71\u20ac\u00a7&#039;S.<\/p>\n<p>2. \u00a7.\u00a3:a:&#8217;:&#8221;:\u20ac:d e;:{:\u00ab:,mS{=,\u00a7 far the \u00a7}{?&#8217;;?,\u00a7\u00a7.\u00a7{3i&#8217;}\u20acE&#8217; $&#8221;i,3;bmi.&#8217;\u20acS t\u00e9izai<\/p>\n<p> u1\u00e9j.?\u00a7\ufb01\u00a7.&#8217;\u20ac\u00a7 is; EEG &amp;.\u00a5\ufb02&#8217;.\u00a7&#8221;E{}.E&#8221;\u00a7.&#8217;\u00a7.}&#8221; ac? jm*\u00a7\u00a7sd_%::\u00a3\u00a7.z:::&#8217;2 v\u00a73$\u00a7:.e&lt;i in Ems; wiiifg<\/p>\n<p>&#039;\u00a7\u00a7&quot;E\u00e9&#039;f i&#039;&lt;:s\u00a7s~::1&#039;1\u20ac%\ufb01:I1\u00a7 W Cammarcial Tax Officer %.r:&#039;::pas:\u00a7;&#039; &quot;$2f;i:i1f\u00a7t V&#039;<\/p>\n<p>=f)\u00a3&#039;{3.\u20ac1&#039;S as per Az1n&amp;x11res &#8211; C 8\ufb02df.3;&#039;  A <\/p>\n<p> ;\u00a7*\u00a70*s2i.:ev\u20ac:.r, at this  }v&#039;A:\u00a7.3\u00a3&quot;I1\u20acV\u00a2:i.A &#039;{:&#039;r{:\u00a7%;&#039;;\u00e9ffi\ufb01i\u20acI1i<br \/>\nPiz\ufb01aciar, what has   \ufb02fV&#8221;&#8216;1}bj:ccti:&gt;ns,<br \/>\ns11bm.\u00e9i:s tha\ufb01 fh\u00e9t g\ufb01ra\u00e9g\u00e9ci\ufb01ggg.  \u00a7;$&#8217;:..:-:&#8217;\u00a7\u00e9;\u00a7.Gr1 39 of the<br \/>\nA03: are \u00a7:&#8217;:i\u00a3ia;1*:?\u00ab,*a:51:\u00e9:VV&#8217;.f\u00bb_&#8211;*.%.ga_&#8217;iiA::&#8221;A.1VVs&#8217;,*+;\u00a3::\u00bb  for the perim\u00e9<br \/>\n_f::0m \ufb01gprii   the mlthority wili<br \/>\n\u00a7FO\u20ac\u20ac\u20ac{3   She n1att,er &#8216;\u00a7,v\u00a7&#8217;\u20achGE,\u00a7f. in<br \/>\n{my   an the \u00a7_x::\u00a7;:=&#8221;:1gm:\u20acZ &lt;3r&#039;&lt;;\u00a7\u20ac:&#039;\u00b0s<\/p>\n<p>pziasegi\u00e9 \ufb01lifiifi ;%%E::3:~:_:\u00a72;::*\u00e9;~; &#8211; viii 913:1 if&#039;),<\/p>\n<p>     sf figs a\ufb01gaige $*;1b:11i$S\u00a7@i&quot;; ggia\u00e9e by<\/p>\n<p>\u00a31136 *\u00a7\u00a7)\u20aci\u00a7&#039;\u00a7&quot;\u00a7%\ufb01{\u00a7,.:\u00a7:f\u20ac}&#039;i?\u20ac3f&#039;I}Z\u00a7i\u20ac?f1&#039;\u00a7 Plegciar, it is tzzmecessary is<\/p>\n<p>  %::z:3;2;si\u00e9e.\u00a7r&#8217;Eh\u20ac.\u00a7%&#8221;iS\u20ac sf {has impzzgns\u00e9<\/p>\n<p> _ !ca:f;[1\u00a7:\u00a7:*$&gt;&#8221;A:1:&#8221;;;\u20ac:a:ur::\u00a73 &#8211; C&#8217;: ass? 3?}. ;%&#8221;\u00a7u\u00a7\u00a7fz::.&#8217;:\u00a7: {G 8\u00a7i}S\u20ac}f&#8221;\u00a5\u20ac that {ha<\/p>\n<p> :7=ss:;*;}g:&gt;:*:{is:=::&#8221;:\u00a7, &#8212; z%:T:{:\u00a7&#8221;s:\u00a7::*%f.:a;&#8217; wig pE&#8221;{}{&#8220;3\u20ac\u00a3\u00a7 \u00a7r: a{:\u20ac:&lt;\u00a7rd3mt\u00a72 wi:%:<\/p>\n<p>&quot; \u00a3221? is: $15: \u00a7:&#039;}a\u00a7;f\u00a3\u00a7*::_&gt;&lt;:e\u20ac&lt;i2\u00a723gs; i;{1$f..\u00a7E:2.,\u00a7t\u20acd \u00e9,T2z1{i\u20ac&quot;:r<\/p>\n<p>$&lt;:&lt;:\u20ac;i{::;3 353 9? ih\u00e9\u00e9 A223. *a;_\u00a7&#039;\u00a3h\u20ac;:_3\u00a7:. ii&quot;: any mariner \u00a73\u00a7a{:i:&#039;1g<\/p>\n<p>9%\/{<\/p>\n<p>reiiance 01+ r\u20ac:fe1&#039;rir1g t0 the impugned 0rders&lt;\u00a7\u00a7\u00e91s,s\u20ac\u00a7iL&#039;<\/p>\n<p>Annexures &#8212; C and D.\n<\/p>\n<p>Writ Petitions stand {ii3j\u00a7&lt;&#039;;&#8211;sed bi  &#039;&quot;S&quot;t,atr5:&lt;:\u00a3<\/p>\n<p>abevas<\/p>\n<p>VF&#039;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S.India Garage vs The Commercial Tax Officer on 1 February, 2010 Author: B.S.Patil EN THE} marl\u00bb; EIQRERT 0;? KA.\u00a72NA&#8217;I&#8217;AI{A, BAN\u00a732i:&#8217;;:;%\u00a7i2,}\u00a7\u00a7 . QATED TH\u00a7S &#8220;mg 18? DAY G\u00a7*H;?\u00a7:BR:;.:A%JR*gZi2gj\u00e91:\u00bb::&#8217;j EEFORE % &#8216;E&#8217;\u00a7~\u00a7E 1~I{,m*;;3I,1%; MR. EVRET P.&#8221;\u00a7.?&#8217;1&#8217;1TI{&gt;N N{}.234\u00a7A3\u00ab~.\u00a7'&lt;34 i,Z&#039;v.E&#039; 2\u00e9&lt;39%fF\u00bb\u00a7: E:s; BETWEEN : Mjs. !:1d.jaGaraga:&#039;&#8211; V 1 &#8211; N363, st, Mar1;v*s&quot;E2g\u00a7-ml, g A &#039; Bangalnre [&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-222699","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>M\/S.India Garage vs The Commercial Tax Officer on 1 February, 2010 - 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\/ms-india-garage-vs-the-commercial-tax-officer-on-1-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.India Garage vs The Commercial Tax Officer on 1 February, 2010 - Free Judgements of Supreme Court &amp; 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