{"id":232586,"date":"2009-01-23T00:00:00","date_gmt":"2009-01-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009"},"modified":"2016-10-16T12:55:00","modified_gmt":"2016-10-16T07:25:00","slug":"ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009","title":{"rendered":"M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of … on 23 January, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of … on 23 January, 2009<\/div>\n
Author: N.K.Patil<\/div>\n<\/p>\n
<\/pre>\n
WI’ \\n\\J\\Il’\\” ‘JV “\\l’\\l’II’l\u00a7UfHl\\f’<\/p>\n
rII\\J’l”” 5.\\.lun- vr nnnlvnl\ufb02nn \u00a5”II.\\?T” \\..\\JuII-I vi” I\\.l”ll\\l”Il”‘|lI’Il\\I’| ITIIJFI Luunr ur I\\H!IIVMIl~\\IUI ruun \\,I.Ju|{I L)!’ RAKNHIAKR II<\/p>\n
IN THE HIGH comm cs’ mmwm AT wisauaas.
\namza: THIS mm; 23″‘ my :35″ JAHUARY 2539.<\/p>\n
: azmas :  _<\/p>\n
mg: I-1or:’sLE I’\u00a3R.J\u20ac.ISTICE N.E.PAE’L;$AL.1’_A_’A~j:V &<\/p>\n
mam ygwxwrm z\u00a2t:3.12a2e as’ 2c>5I’3″‘—….(T-zuz\u00e9si; .
\nEE?\u00a5E\u00a7N:\n<\/p>\n
H.\/3. ANAISHD \u00ab.’:0ME’ca*I*s ERIVATE 1;I’D.,; .
\nRseaasamvan 8’2′ ms MAMGING DIE%E+’.?Ti3%R’–.A  ‘ ‘
\nsaI.AswATTAHAaA\u00b0rmm.,.    ,
\nAGED awn? 47 ‘same,  _. .,     ”\n<\/p>\n
INDUSTRIAL 5s’zwr2:.~s,..~       .
\nBAhfS1′.I-\u00a3F\u00ab.LLI, ‘i’IP”l’UR  5i?_2;_2i32;’  ‘_  ‘<\/p>\n
TUFEKLIR Gzswazmi- 1111 _ .\n<\/p>\n
.. EETITIQRER<\/p>\n
{By zm._zwr….N.  awac.A’:’s.3<\/p>\n
mm:  ‘ <\/p>\n
1 .'”*m&;A:_\u00a73Asa::’3\u00a7i’2=\u00a7\u00a7:1>T.I \u00e9;.\u00a3=t~mI sswrzata {BE
\nccA:\u00bb:r:~”\u00bb:\u00a3._as.’:m:’_,~v_.._-__z~.a.;a::_:.s {Aunrr}
\nTumgua.  % =<\/p>\n
 3*:-rs: ASEISTAN’? czamrssransa as<\/p>\n
” ~ .  _II.’ir.’2;i.~(I~{E3R<'1'"\u00a3~.'3.\u00a3: TAXES,<\/p>\n
– _  amuxuav *m-:– 61,,<\/p>\n
 GEFIQE GK THE 3.11.0-\u00bbu6,<\/p>\n
 *~–‘a*I’.=\u00a7.s*’\u00a3’ E’L\u00e9}OR, sazzmvhsk. moamsx,
\n sa\ufb01smnaxvuam-1, I mix a=:::\u00bbAn,
\n‘<_EANGAb0RE SIVISIGN,<\/p>\n
.~ agxaamm ~\u00ab- 559 E323.\n<\/p>\n
s'”3. THE SQMISSIGRER GE CQNMERCI\ufb01L
\nTAXES, VRNIJVA THERIGE KRRYALAYA,<\/p>\n
GANDHIHAGAR,
\nBANEALQRE – 560 809.\n<\/p>\n
MW MWRM W’%WM~fMMW%\u00a7 w\ufb02f\ufb01 Mamamw mmau wmwawmuuww gm<\/p>\n
Eu\ufb02\ufb02t\ufb01 nxmmre mnam\ufb02amamnummw non numamm aw.-am:-.a<m<\/p>\n
…… –..—.. quvvunu -urn nu-uni':-u.r"|I\\l'| rIl\\7l"l \\,I.)uK| [Jf  i.\n<\/p>\n
an<\/p>\n
4. was swaws er maaxawaxa,
\n\ufb01EPARTMERT as FIHANCE,
\n5?” rm SECRETARY,
\nngpaawmsxw as ca–opEaaw1ax,
\nVIDHENA savsua, W
\nR!-iEE’BKkR VEEEIKX , ,
\nBa\ufb01\ufb01\ufb01b\ufb01\ufb01\ufb01 ~ 550 301. ”\n<\/p>\n
\u00bb_ .\u00a7;-azsg\u00e9xnmnms
\n{By ya.K.M;$3:vA?0@;sw2gvj=atGs.;\n<\/p>\n
This 4\u00a7;nr;i:i?.:;='”E%;ati”t:.i;:\u00bbn isj’-fil\u00e9ki’ under articles
\n226 and 253? :1: “‘s’:’\ufb01e C::jTns”t;i__\u00a3i’a1ti,oz1-‘ef India, praying
\nto quash 3.uL+3:a:t\u00a7;ae1A”\u00bb{1..3 “rzfsacticnn ‘?2 at EVA?
\nAct; 7\u00a7i*’\u00a733.p_ ‘:-33′ :3\u00a7.3’J.t’;iI’3″”-Vi.f\u00a73′” th\u00a7 pmrars iaf the
\nState i_begisl:La?tz.1rie.Vuix;1is: 5,-n_t:z’y Nr:\u00ab..54 of Lint II at’
\nVII scvtxadula tag’-\u00bb..CL=r;3’t,i.”ts1tiaIn 93:’ India in 3:: far
\nas the” Vp’~::titiVnn-er “i’_s”4’%:c:ncerned; ta quash the
\nQrdar datad 12.\ufb013;.2E:fJB.* wide Anr:ax”u;m–a: and demand
\n\ufb02atiti\ufb02\ufb01 <:ie3;t.a::1"..v'f12;'.EJ3'L2\u20aciE\u00a33 and '3.5.05..20!3$ Vida
\n.=r.nn,e:.*s:ures – E~…1 and E', under Secztibn '$2 at the<\/p>\n
" *–..,Kv.%m:"" 2.5'-:-::t=  1av_=,*i"r1g;' penalties and intarast at
\n.R\u00a7.9\u00a3,142ff;,etc.\n<\/p>\n
 . ‘F!\u00a5:_zi s  .AV.T’$s;e’3:iti::n cozning cm for yxeliminary<\/p>\n
 *-.___hea.rir:\u00a7”this’*’;::a.j*, the must ma\ufb01a the fallcxringz<\/p>\n
GRDER<\/p>\n
 ?Tha petitioner assailing the czsarractnaas<\/p>\n
 su1;—-secz:.mn. (11 of sectioa “:2 93:” mm: Act,<\/p>\n
 2003, as ultra ‘wires tbs pat\u00bb-wars 5.01’ the State<\/p>\n
Ix\ufb01\ufb01i\ufb01l\ufb01tlllf\ufb01 under entry \u00a313.54 c>\ufb01 Liat II of<\/p>\n
VI: Schedule ta Canst’t1:ti-:m cf India in 3::\n<\/p>\n
!\u00b0’%”‘% tmmmvsun Vm:r\u00a7’*$J&W…\u00abW:h\ufb02..w>hMw\u00bbsz\\m~\u00abmm Wm ..\u00bb.Mm…….. ._  .\n<\/p>\n
n- v-vvvn v- vu—n-ru-uv- -av-v uvvnv us vv-u\\IIrIIl-|I1r- -nun uuu-u un uunnuuumrun |”Il\\J’TI Luuns ur Iv-nnlvnlnlv-I 1-nun L.\\J1J\ufb01I Ur aa\ufb01xmpungux [-\n<\/p>\n
:3:<\/span><\/p>\n
far aa ha is concerned: and 1:0
\ndatad 12.33.2098 Vida Anr1:m\u20ac11:r49;*E9_4′  V’
\nmticea dataci 12.n3.2oc:a aim <\/p>\n
Annexums — E.1 and F,  \u00a7\u00e9a:tic;:::1″v_:7VV2 V4″6f sjthe ” V<\/p>\n
Kvm Act levying .1:ang,1ri.\u00e9_\u00a7s  aiIr’.;e.::’\u00ab\u00a7ast of<\/p>\n
Re. 94, 142:’-, baa   t\u00a7}:Q1 rat   Writ<\/p>\n
Petitien.\n<\/p>\n
2 . The le.e1\u20ac’2:;Le\u00e9\u00e9   petitisner
\nand the  _?:_LV#;:Vde-r apgearing
\nfan the 3:-as1,f.’z <;::;d..a1':*c'~:.::._ Ve::':L4iiA'~\u00bb'\u00a7i}:\u20ac '<.;i\u00a7utset hava \ufb01airly
\naubmitted'th\u00a7t,\ufb02' Vt\u00a7i\u00a7 $izh.\ufb01  matte}: invoived in<\/p>\n
t}\u00a7;i._g"cas\u00a7'–  ;;\u00a7'j\u00a21ir;aet1g;?mEzavared by the Qrder caf<\/p>\n
 t:hia   passed in WP.\n<\/p>\n
968932-I:V1O8,._”‘”\ufb01g\/\u00a7.F$IILIBS ELECTRGNICS mama
\n \ufb01gs -sf5rA’rE or mnmrmca mm t3’I’1-ERS) anci
\n the said Qxsszi-ms, the instant<\/p>\n
 Peititien may be dispeaed of.\n<\/p>\n
3. The submisaien mania by the l\ufb01axtn\u00e9d<\/p>\n
Cazxnael fax: bath the pa:r:*t::i.es as atatecl ahcva<\/p>\n
13 placed an remzztrsi.\n<\/p>\n
\u20ac’}L”3 mum wwwzawmmww mm mmmw wmam wmwzwmuww mam any-ans-; 5_mm$m wunmnmnauma mm.\n<\/p>\n
aumh\ufb01mm I :\u00bb..mmm\u00ab:\u00abm.w:\u00bb.wm\u00ab . \u00bb H\ufb01ln\ufb02h M”: “M<\/p>\n
52,; \u00e9\u00e9 \u00a33: E; ,.\u00a7..:.a_Z._q.\u00a2..1\u00a7\u00a7us :33: \u00a72\u00a7E_.\u00a7u \u00a33. .\u20ac\u00a7\u00a7ag3s\u00a7\u00a7 Enid? _?a..\\.\u20ac…: C3: ?E\u00a523\u00a7.\u00a73 \ufb01\ufb01m\ufb01 E\ufb01sz\ufb01 f3… gg\ufb01gx\ufb01\ufb01\ufb01 E\ufb01mi \ufb01\ufb01<\/p>\n
 .. a .9. .d u
\n %  % .._S T.\n<\/p>\n
3 W
\n.1 . .n …\n<\/p>\n
3 .. ,.\n<\/p>\n
r .. T.\n<\/p>\n
e ._
\nM M 3
\nan M vea :  g
\n5 Q % W\u00bb .\n<\/p>\n
an &m P Q .\n<\/p>\n
e m. w
\nW ,… M
\nMy . ‘
\nv o m .\n<\/p>\n
_w o
\n% W ..  .\n<\/p>\n
$ H ‘E .3
\nM n
\n.3
\ne saw awn\u00bb
\n:1.\n<\/p>\n
u\ufb02
\ne % mm
\nC I .3<\/p>\n
.– “(–‘7–52 :5 -K33) P-hlurh l_\u00a2r:rmV.\u00a2r_3. L3. .333) Pp\ufb01l-Pb Isiutiptsi-{tutu -hi .2.-35…! un\ufb01t:-n lfbl|lnr\u00a7’nfII.\\fI n\\… up-.\\r\\l.I -5……-u Pu!-pk-fur:-Psi. .5? urnlrlrsr -.\\<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of … on 23 January, 2009 Author: N.K.Patil WI’ \\n\\J\\Il’\\” ‘JV “\\l’\\l’II’l\u00a7UfHl\\f’ rII\\J’l”” 5.\\.lun- vr nnnlvnl\ufb02nn \u00a5”II.\\?T” \\..\\JuII-I vi” I\\.l”ll\\l”Il”‘|lI’Il\\I’| ITIIJFI Luunr ur I\\H!IIVMIl~\\IUI ruun \\,I.Ju|{I L)!’ RAKNHIAKR II IN THE HIGH comm cs’ mmwm AT wisauaas. amza: THIS mm; 23″‘ my :35″ […]<\/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-232586","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of ... on 23 January, 2009 - 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-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of ... on 23 January, 2009 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009\" \/>\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=\"2009-01-22T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-10-16T07:25:00+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=\"4 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-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M\\\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of … on 23 January, 2009\",\"datePublished\":\"2009-01-22T18:30:00+00:00\",\"dateModified\":\"2016-10-16T07:25:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009\"},\"wordCount\":881,\"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-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009\",\"name\":\"M\\\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of ... on 23 January, 2009 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2009-01-22T18:30:00+00:00\",\"dateModified\":\"2016-10-16T07:25:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M\\\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of … on 23 January, 2009\"}]},{\"@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 Anand Comforts Private Ltd vs The Assistant Commissioner Of ... on 23 January, 2009 - 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-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009","og_locale":"en_US","og_type":"article","og_title":"M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of ... on 23 January, 2009 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2009-01-22T18:30:00+00:00","article_modified_time":"2016-10-16T07:25:00+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":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of … on 23 January, 2009","datePublished":"2009-01-22T18:30:00+00:00","dateModified":"2016-10-16T07:25:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009"},"wordCount":881,"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-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009","url":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009","name":"M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of ... on 23 January, 2009 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2009-01-22T18:30:00+00:00","dateModified":"2016-10-16T07:25:00+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/ms-anand-comforts-private-ltd-vs-the-assistant-commissioner-of-on-23-january-2009#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M\/S Anand Comforts Private Ltd vs The Assistant Commissioner Of … on 23 January, 2009"}]},{"@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\/232586","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=232586"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/232586\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=232586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=232586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=232586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}