{"id":250648,"date":"2010-09-24T00:00:00","date_gmt":"2010-09-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-mandovi-motors-pvt-ltd-vs-assistant-commissioner-of-on-24-september-2010"},"modified":"2017-11-30T21:01:30","modified_gmt":"2017-11-30T15:31:30","slug":"ms-mandovi-motors-pvt-ltd-vs-assistant-commissioner-of-on-24-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-mandovi-motors-pvt-ltd-vs-assistant-commissioner-of-on-24-september-2010","title":{"rendered":"M\/S Mandovi Motors Pvt Ltd vs Assistant Commissioner Of … on 24 September, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Mandovi Motors Pvt Ltd vs Assistant Commissioner Of … on 24 September, 2010<\/div>\n
Author: Ashok B.Hinchigeri<\/div>\n
IN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 24\" DAY OF SEPTEMBER 2010   I\nBEFORE\nTHE HOI\\E'BLE MR. JUSTICE ASHO!<HE\u00a7. HINCE-'iIGE.:Fj_<ES' (ENFORCEMENT),\n 5T"V_*FL:OQR, COMM'ERC_I.AI_ TAX OFFICE\n"'ANAI'DAN\u00bb'-ROAD, MANGALORE\n\n2. ' _THiE STATE' OFAFKARNATAKA\nEY 'ITS S'EC'RET"A'RY\nDEP_ARTNE.ENT--s.OF FINANCE\n. VIDHANA SOUDHA\nr__BANGALOP.E 560 001  RESPONDENTS<\/pre>\n
(BY SRI K M SHIVAYOGISWAMY, HCGP)<\/p>\n
‘  TI-IESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND<\/p>\n
 I”I’2’7’..QVF..THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE FIRST
\nRESPONDENT NOT TO PROCEED WITH RECOVERY ACTION PURSUANT
\n..THE EXPIRY OF DEEMED STAY GRANTED ON THE FILING OF<\/p>\n
APPLECATION FOR STAY DATED 22.4.2910 VIDE ANNEXURE~i_I__) AND
\nETC.\n<\/p>\n
THESE WRIT PETETIONS COMENG ON FOR PRLY1V….$\u00e9\u00a2GV.’:”:53.fef<\/p>\n
GROUP THES DAY, THE COURT MADE THE FOLLOWING: <\/p>\n
QRDER<\/p>\n
The facts of the case in brief areKth’a.tztheO.’petitvio~ne’r'”has;<\/p>\n
filed Appeal Nos.1o18~1o29\/zoosjlmo “agg_riievpedyhmby’O thee’<\/p>\n
reassessment orders passect by,2it’heOfii’rs’t..’Ares’pon*de’nt. The
\npetitioner claims to haveii\u00e9iideposiitediv  the disputed
\namounts. The petitioners.  isOtherVpitsijapplication for stay
\nhas remained   deposit of 50% of the<\/p>\n
disputed am.oui’it–sy.:”j;\n<\/p>\n
2. Smt.’V_aniythe.ie’ar’nedA–._eou.nse| for the petitioner submits
\nthat the respondents are resorting to the recovery proceedings<\/p>\n
:pu_rsOuant”to the feassessment order.<\/p>\n
3th”:-Sri $hi\u00a7?jay’oVgiswamy submits that the petitioner has to<\/p>\n
_:7’s2,.,_fUt’nVish the ..bVahI<O 'guarantee to ciaim the benefit of deemed stay.<\/p>\n
4i.'~.Fie"..jfurther submits that this petition be disposed of with a<\/p>\n
A'-4"_f.,pd_i'i'e'ctAi'Qn  the Appellate Authority to dispose of the appeals in a<\/p>\n
 Atiume bound manner.\n<\/p>\n
“ii<\/p>\n
iii?\u00bb<\/p>\n
.w’ \u00bb<
\n 5,31<\/p>\n
pi<\/p>\n
4. Smt Vahi submits that the petitioner is entitled to the<\/p>\n
benefit of deemed stay for a period not exceeding <\/p>\n
However, if the Appellate Authority does not dispose’ ‘<\/p>\n
matter within 120 days, the respondent No.1’ to_j_th’e <\/p>\n
compulsory recovery of the amouhts’i\u00abyde’_stpi’te<\/p>\n
depositing the amounts and furnis’iiin”g…the security.;_  <\/p>\n
5. On hearing the learjned  Courtxvdeems it
\nfit and just to dispose of  the following
\ndirections:\n<\/p>\n
i) The  bank guarantee in
\n50% of the disputed
\naV’mo’u\u00ab.nts  first respondent.\n<\/p>\n
ii) AV_Thexp”eti_tionerAsvhatlifkeep validating it from time to<\/p>\n
vvuntillx\ufb02thedisposal of the Appeal Nos. 1018*<\/p>\n
Argpellate Authority shall dispose of Appeal Nos.
\nA *1Vc:)”A]’.8v~1029\/2OO9~1O as expeditiously as possible and
\n any case within an outer limit of 3 months from
\nthe date of the production of the certified copy of<\/p>\n
today’s order.\n<\/p>\n
iiLm,\u00abg:’\u00a7_<\/p>\n
iv) If the petitioner has deposited 50% of the disouted<\/p>\n
amounts and if it gives the bank guaria’i’2~t’e-eT:”‘.in<\/p>\n
respect of the remaining 50% .,as <\/p>\n
hereinabove, the respondent~ ..shaE;E_’H to <\/p>\n
recover the amounts, pursu1’c’=.\u00e9nt?..i_io”‘ithe”-reassessment.<\/p>\n
order, until the dispos\u00e9iiof-..the   <\/p>\n
V) The stipuiated tgenk g:ueraLn_teeLA shaif –:beVA..i3urnished
\nwithin an outer   the date of
\nthe issuai\u00a7t:eV__of  today’s order.<\/p>\n
6. These_pVe’titViohs.:;\u00a7ire  disposed of. No order as<\/p>\n
to costs.  i’ H <\/p>\n
sal-\n<\/p>\n
Iudqe<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Mandovi Motors Pvt Ltd vs Assistant Commissioner Of … on 24 September, 2010 Author: Ashok B.Hinchigeri IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 24″ DAY OF SEPTEMBER 2010 I BEFORE THE HOI\\E’BLE MR. JUSTICE ASHO!<HE\u00a7. HINCE-'iIGE.:Fj_<ES' (ENFORCEMENT), 5T"V_*FL:OQR, COMM'ERC_I.AI_ TAX OFFICE "'ANAI'DAN\u00bb'-ROAD, MANGALORE 2. ' _THiE STATE' […]<\/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-250648","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Mandovi Motors Pvt Ltd vs Assistant Commissioner Of ... on 24 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\/ms-mandovi-motors-pvt-ltd-vs-assistant-commissioner-of-on-24-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Mandovi Motors Pvt Ltd vs Assistant Commissioner Of ... on 24 September, 2010 - 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