{"id":226486,"date":"2008-06-13T00:00:00","date_gmt":"2008-06-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/karunakar-kidiyur-so-b-appu-vs-the-karnataka-state-brewerages-on-13-june-2008"},"modified":"2019-01-26T06:24:22","modified_gmt":"2019-01-26T00:54:22","slug":"karunakar-kidiyur-so-b-appu-vs-the-karnataka-state-brewerages-on-13-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/karunakar-kidiyur-so-b-appu-vs-the-karnataka-state-brewerages-on-13-june-2008","title":{"rendered":"Karunakar Kidiyur S\/O B. Appu &#8230; vs The Karnataka State Brewerages on 13 June, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Karunakar Kidiyur S\/O B. Appu &#8230; vs The Karnataka State Brewerages on 13 June, 2008<\/div>\n<div class=\"doc_author\">Author: D.V.Shylendra Kumar<\/div>\n<pre>-use count or xmmnrnxa men count as |au:NAm&lt;A moa COURT or KARNATAKA men COURT or KARNATAKA HIGH COURT or KARNAIAKA men 1\n\noffice of the Assistant Commissionerri of\nCommercial Taxes (Recovery), Kumta, and auhait a\ncopy of the same to the DeQot Man\ufb01gerti\ufb01dterm\ufb01iofj&#039;\nthe communication dated 1\u00a733.$5QB produced as \u00a7er&quot;=\n\nAnnexure-A to the Writ7Petition\u00a7\n\n3. It is for qua$hih\u00a7 of this*com&amp;unication\nand for further direction to the first respondent<\/pre>\n<p>to supply _Indian&#8217; madpi liquor j\u00e9ha beer to the&#8217;<br \/>\npetitiormir i:\ufb01?~i\u00e9\ufb011t:&#8221;&#8221;&#8221;fV\u00a2r sales that the<\/p>\n<p>petitione\u00a7\u00ab\ufb01as ma\u00a7\u00e9_pn the first respondent, the<\/p>\n<p>present&#8211;Writ\u00bbEetition,&#8211;\n<\/p>\n<p>4;woSri&#8217;tG;K;J7Bhat, counsel appearing on<\/p>\n<p>h\u00e9baif of the petitioner submits that the sales<\/p>\n<p>&#8216;:itax,authorities have not apprised the petitioner<\/p>\n<p>\u00bb&#8217;oe- any? arrears of tax nor have they given any<\/p>\n<p>ihtiaation and have asked the first petitioner to<\/p>\n<p>&#8220;n,;ec\u00a2v\u00a7r any amounts belonging to the petitioner,<br \/>\nVdif&#8217; lying with them; that the sales tax<\/p>\n<p>iauthorities cannot use the first respondent as a<\/p>\n<p>device to coerce the petitioner for making<\/p>\n<p>payment of any sales tax amount not due by the<\/p>\n<p>V<\/p>\n<p>.&#8221;lIUl&#8221;l Luuxl Ur KAKNAEAKA HEGH.Ab(AAZ0\u00a2&#8217;i.:lRT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HEGH COURT OF KARNATAKA H1611 I<\/p>\n<p>petitioner; that in respect of the arrears o\ufb01_the<\/p>\n<p>tax, the Commercial Taxes Department has geugnp<\/p>\n<p>for recovery of the amount pefore&#8221;the Magistrate *<\/p>\n<p>and the petitioner had been makindg\ufb01ayment of the&#8217;<\/p>\n<p>amounts in installments \u00a7eriodicaiiy:Oand; when<br \/>\nsuch is the P%sition, the sales.tar aathorities<br \/>\ncannot yet agai\ufb01_,usefOt\ufb01\u00a2ui\u00a7%rst resoondent for<br \/>\ncoercing further gaynents by fa? netitioner. It<br \/>\nis also the contention that the first respondent<br \/>\nhas no $\ufb01\u00a7h\u00a7ri\u00a3f&#8217;ied1aQ.\ufb01\u00a7tTto honour an indent<br \/>\nmade &#8216;an it\ufb01e thirst rres\ufb01bndent for SuP\ufb01lY&#8217; of the<br \/>\nsto\ufb01k &#8216;got ions &#8216;asW tag&#8217; petitioner has a valid<br \/>\nlicense gnu oarticuiarly when the amount has been<\/p>\n<p>paid{<\/p>\n<p>O&#8217;:)5frO\ufb01otice had been issued to the first<\/p>\n<p>&#8216;respondent: and the first respondent has entered<\/p>\n<p>appearance so also the other respondents (2 and<\/p>\n<p>O&#8221; O3} officials of the State Government represented<\/p>\n<p>Ogby the Government pleader.\n<\/p>\n<p>6. The first respondent seeks to draw<\/p>\n<p>attention to the provisions of Section 14 of the<\/p>\n<p>J<\/p>\n<p>r-nun uuuuu Ur JSAKNAIAKA HIGH OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURT OF KARNATAKA HEGH 1<\/p>\n<p>arrears of tax in respect of the amountr\ufb02a\ufb01d if<br \/>\nthere is a Section 14 notice served_en the first<\/p>\n<p>respondent.\n<\/p>\n<p>10. I am not satisrieaeiabo\ufb01tr\u00bbeithefj\ufb01tne<br \/>\nbonafides of the petitioner partioniariy in the<br \/>\ncontext of the ;statutor\u00a7 .provisions &#8220;or of the<br \/>\nfirst respondent; if is or not acting, if section<br \/>\n14 notice nag beeh&#8221;reoei?e\u00a7 sf them. .A Writ of<br \/>\nMandamnsrioetinitei%=:can\ufb01Qt. Be issued at this<br \/>\nstage: Obfiensirretne~\u00a7eti\ufb01ioner has not yet paid<\/p>\n<p>theKamountrto theufirstfrespondent.<\/p>\n<p>1i;n It &#8216;is7_not7 necessary&#8221; to entertain this<\/p>\n<p>\ufb01ritx&#8217;PetitionH for ____ any relief. Interim order<\/p>\n<p>~:rgranted,earlier is vacated and the Writ Petition<\/p>\n<p>&#8216;.&#8221;is~ai\u00e9m1s$\u00e9a. It is open to the petitioner to<\/p>\n<p>Qorki out the remedY in any other manner as<\/p>\n<p>&#8216;x,provided in law.\n<\/p>\n<p>Pl*<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Karunakar Kidiyur S\/O B. Appu &#8230; vs The Karnataka State Brewerages on 13 June, 2008 Author: D.V.Shylendra Kumar -use count or xmmnrnxa men count as |au:NAm&lt;A moa COURT or KARNATAKA men COURT or KARNATAKA HIGH COURT or KARNAIAKA men 1 office of the Assistant Commissionerri of Commercial Taxes (Recovery), Kumta, and auhait [&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-226486","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>Karunakar Kidiyur S\/O B. 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