{"id":34322,"date":"2008-03-11T00:00:00","date_gmt":"2008-03-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/d-r-ramamoorthy-so-d-ranganatha-vs-entertainment-tax-officer-on-11-march-2008"},"modified":"2018-03-21T16:24:05","modified_gmt":"2018-03-21T10:54:05","slug":"d-r-ramamoorthy-so-d-ranganatha-vs-entertainment-tax-officer-on-11-march-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/d-r-ramamoorthy-so-d-ranganatha-vs-entertainment-tax-officer-on-11-march-2008","title":{"rendered":"D R Ramamoorthy S\/O D Ranganatha … vs Entertainment Tax Officer on 11 March, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
D R Ramamoorthy S\/O D Ranganatha … vs Entertainment Tax Officer on 11 March, 2008<\/div>\n
Author: C.R.Kumaraswamy<\/div>\n
 'gm SR\u00a7:'E_54\"SAl;AKf\u00a7:iASHNA .-s ECG?)\n\nIN T111} HIGH cozmfr 01:' KARNATAKA AT  \nDATE}? trms 'ml: 1113 DAY 0F:m;?&R\u20ac3IAi 2G_D3 *  V  F\"\n\nBEFORE\n\nnm HGWBLE MR.JUs'r1cE {':'.R__.  \n\ncnmzxmu. REVISION P1s:T1;x;;c\u00a7i'i\u00bb\u00a7\u00aba~.VV32 \"cnsf 2'c'}<'27 _g\nBETWEEN:  3 A Z\n\n1 13.22:. RAMAMO{)R'])'HY \nAGED ABOUT 59j?,EARs . _   \n5\/6: 1:). RANGz?iNPi.:TI<1,a., 1'~}"?AG  "   \nMALEBEF'1'N_.U'i?."  "  "   *\nHARIHARA 31'fAL:_{}E{ ._  '_\n}:)AVANg::.sTR1C:1'\n~ '-- \u00ab \"  * \"  RESPONDENT\n\n '-... 'TH1s <::R1;;.'iRP FILED U\/S. 374(2) cR.P.<::. PRAYING m\n\n  ':AVS'iErE} THE JUDGMEBET DT: 23\/ 10\/04 PASSED IN\n 'c:\u00a3:;..A.NQ, 22\/04 GN T15-\u00a7E FILE 01:' THE BISTRICIT 5:. 3,3,,\n"\u00bb._"DA\\fAN\u00a7;~GERE, CONFIRMING THE ORDER rm 12;:\/94\n\nPEXSSEDTEBY THE QJ. (JR.DN.) 8:. JMFCL, HARIHARA, LEN\n\n  ~J A V 'C.C.1\u00a7I()'."406\/O3.\n\nA. THIS CRIMENAL REVISION P3;1'I'IT\u00a7{.}N COMENG cm\n\n ORBERS THIS BAY, THE COURT MADE THE\n\nFOLLGWING:\nQ\/\n\n\n\nIx)\n\nORDER\n<\/pre>\n
This is a Criminal R:=:vis:im1 Petitim_1\u00bb\ufb011e:d u;=’1de 1f” ‘l3’V.’v3Cfii’.J\ufb02:”. <\/p>\n
3′?4(2) of (3r.P.C. prayi11g to set asicl\ufb01z \u00a3316 <\/p>\n
23, 3.0.2004 passed ix: CriInir1a1Ap}:$\u00a7ai..No.$’2 pz’v2Q’::4 “\u20ac3:t1″‘t11eE:
\n\ufb01le of the District ans}  Sessi(:\u00a7:1$VV:\u00a7’gjusige, ‘ B–eu_ga\u00a3T1%are,
\nconfrnaing the mrder dated   the Civil<\/p>\n
Judge (Jr.D;1.) and JMFCF  i;:..{:.&\u00a7.’%reg;’4b6 of 2003.<\/p>\n
2, With    counsei for the
\npetitioner ant}   on behalf of the
\nResp0ndent~\u00a71;”E1t{‘:,\u00ab’.  an mcrits and thc
\nmaterials pI’a\u00a7:ed df3A ‘;\u00a7u\ufb01’f’:Ci\u20ac~:nt to dispose of the<\/p>\n
  \u00a71_::.1\u00a2v*\u00e9\u00a71i\u20ac facts lea\ufb01ing to this reviaion petition<\/p>\n
V1-Varev as fo11c\u00a7ws:…,_V. . ‘ <\/p>\n
* ?}?’i;eV[L_petitioner ia a. proprietor of Qanesha “I’a\u00a3kies,<\/p>\n
 He has failed ta fiie the weekly return in time<\/p>\n
  _r6quire:i under Sectio\ufb01 6(1)(a) 3:\/W. R1116 41(0) 0f<\/p>\n
 Enicrtainmcnt Tax Act, 3.958 far this ;3:;r:i:3d <\/p>\n
2\u00e9.o6,2003 ts: 26.062003 on or before 29.06.2003 and
\nQ\/,<\/p>\n
thereby he contravened the pi'()V\u00a7.Si0\ufb02S of the  —  V’<\/p>\n
E11tertai;:13:1e11t Tax Act, 1958′<\/p>\n
4. in the Trial Court, PW}: was \u00e9x’;g_\ufb01:f1.in&ci;<\/p>\n
of the prosecution 812d got marked    i\ufb01tha\ufb02<\/p>\n
of the accused, DW.1 was eXe:%q_ii’\u00a7ne<–iA  Exs.D1 and<\/p>\n
D2.\n<\/p>\n
5. The  .._aiAi.<:i.f._vgi;11isi:;\u00a7i\u00a3:(\u00a7e–.'"of fmdings of the<\/p>\n
Triai Court are   <\/p>\n
DW.1 hats $'\u20aca\u00a3\u20acd._if;.. h,iS'"2:\u00a7\u20ac'idt%1'1110w1′,z1 ‘i’i1111’sdaV<\/p>\n
Eazgzi he   the return in a\u00e9mazlce vsithim Saturday
\nweek ar1d:_}1a3 to pay” the tax. 811?: the accused has; mm:
\n  return in raspect 0f the period. frem
\n  to 26,G(:i20()3 and also 110%: paid the tax. He has
\n the 119663 1211 this respect to the accused. PW, 1 was<\/p>\n
“{.:\u00a7fass~exaznine:\u00a3. Dtzxiizlg the cr0gs~\u00abexami113?j::}n, the def\ufb01\ufb01ce<\/p>\n
6\/’<\/p>\n
counsel has suggested that C.Kc~tmshi is iiable; 1:9   3 <\/p>\n
andi not the aizctmad. But this :Wii\ufb02\u00e9SS ‘\u00a7\u00a7\u00a7\u20acf1i\u20ac:S”.jE11i:ifV_ <\/p>\n
suggestion.\n<\/p>\n
5. The accused got’exami:_\u00a7%~&j,- He
\nhas stated in his evide11c}e~ 3.:11;;ttA–V. ” \u20acD”_WI1\u20ac’:r of the
\nGazzesha Talkies, Ma.EebemI;.u’e–;;.. :1′:  is bemg
\nrun by one Kotrgs\ufb01.   \u00e9n  between him
\nand the said   in his name but
\nC.Kotreshi   and C\ufb01otreshi himscalf is
\npa:.,q’;1g We :E\u00a7iLIZ\u00a7\u00e9.fTai\u00a7’1i\u00a5Zl;3.L;’.\u00a2f   Th: copy of the: said
\nagraementi’ t:::’;ft{ar:c#\u00a3c.vd”~v,,\u00a5;V\u00a7\u00a7\u00e9\u00e9t;a2are.v\u00a2’?ir1  himself and C.Ka1:reshi is
\n  i?i’;v1tert:\u00e9\u00a3i:A;t1ent Tax o\ufb01icer. accoming ta<\/p>\n
Sectwio-1% LIi’\u00a2v.–:Esi11te1’tai.nment Tax Act, the proprietor<\/p>\n
T’ the talkieg F_.”~s”‘fi\u20ac;-“i;A iiable 1:0 submit: thzz r\u20act11ms and pay the<\/p>\n
”  me E\u00e9zz\u00e9rmmment Tax Gificer and met by any athaar<\/p>\n
 _ ‘”\u00a7ei”::3\u00a71:.”\n<\/p>\n
  Accorciing :9 Sectiorx 6(3,-A}, it is clear that the<\/p>\n
 gropzicivr Wh\ufb01 is ‘:9 submit the return and to pa}; tax. It is<\/p>\n
madisputesd fact that the accused has zmitller submitted the<\/p>\n
\ufb01x,<\/p>\n
returns nor paid tax. Thereforc, 1:113 Trial Court.&..:i;$\u00a7i1′:”%:Iu “-<\/p>\n
examining the evidence er W. 1, 1:>w.1 and  <\/p>\n
dacumentary evidence, has came to iI1\u20ac:{EZ6EE’1C11;1S=i\u00ab;)I1_:1Z}1\u00a7Ei’3; ji]1\u20ac\u00a7’ ‘<\/p>\n
accused is guilt}; of the offence gunish\ufb01h1\u00e9*-_1\u00a311d\u20ac\u00a3’  <\/p>\n
12(1\u00bb-(:} and he was sentence(i–._: ‘i:0 u\ufb01dgrgo  <\/p>\n
Imprisenmen: fez: two months  tGV’}\u00a7a39VL.:i\u00a7J.1x\u00e9.g\u00a7f Rs.’27,’Q00 f \u00bb-.<\/p>\n
8. The Appellate Cour\u20ac\u00bb:\u00a7'{ter ffgh\u00e9 evidence<\/p>\n
and also the materrii\ufb01s  .0i1 ‘Vi;ec\u00a7\u00a73jc\u00a3v”Ii\u00e9a;s”‘tonf1:’131eci t}:;<:":<\/p>\n
judgment a11<i""e:)'fdAe:f'ipf \u20ac:J<:i~\u00a7A:i'vib;t"..i=e;5:".1 pa\u00e9sedi by the Trial Court.
\nAggricrvcsd by Q16 "3am$,VVI';?{1e.Ape.\u00a7ii:*1\u00a7fg:r. is befare this Ceurt by<\/p>\n
way of t11is 1'\u20ac:visi0n, *<\/p>\n
 _  F,e\u00a7s;ij11\u00e9\u00a7d\u00ab.\u00a7:oz\u00a7nse1 for the petitianax" has su'bm;*\u00a3f:ted<\/p>\n
 that a:ir.i$  -5551:1518 pews-:1 who is rurur1i2:1g Ganegha<\/p>\n
a 1i:_ies axiri I7ze__ :is \ufb01\u00e9sspensibie in "pay the  The respericisnt<\/p>\n
' H .AofLta}:.:i5;a\u00a7 action agairist the sajci Kotreshi, has iedgeet}.<\/p>\n
 \u00ab \u00e9 against the petiiiener. The respondant has not<\/p>\n
i,s3fL1e:1..:;ny notice to the \u00a3{otrcs}'::i. However, learned saunas}<\/p>\n
 the geti\ufb01oncr cen\ufb01ncs his arguments only ii} respect of<\/p>\n
jiunishmc-mi: awarded by the '{"r;ia1 Comm: and seeks for setting<\/p>\n
\u20ac;.\/\/<\/p>\n
the sentence of i{\ufb02pI'iS<)I1I}1\u20ac\u00a7I1t cf twee months is $et'a;\u00a7ide.a"f;<'iA —  '<\/p>\n
a {me ofR$.:2Q,(}00\/~ is imposed.\n<\/p>\n
13. In View of the abov\u00e9e\u00e9 -\u00a71isc1;is.$iisn,  t}:_\u00a7ie V<\/p>\n
fcliowing: ~<\/p>\n
3} This Czriminai Revisioij;-..Peti’ti0fi”viS”*\u00e91k5wed \u00a311<\/p>\n
part.\n<\/p>\n
13) Order 1     \u00e9\ufb01iitencing the
\npef;i.ii6ne::faccA{i\u00a7s\u00a7eci” ‘ * \u00bb  $0  V iinderga Simple
\nIII1i3.I”is’;\u00ab3i’3312.e1″1f’  of ‘CWO months is<\/p>\n
hereby\ufb01set a\u00e9id\u00e9’;  .– ‘<\/p>\n
.& ct}  “pe\u00a7titi{ :z”1’:2r,V__;srMk1o is aCCiIS\u20acd in the court
\n‘A g_ bc1(5xi\u00a7 :”.s”‘.s<:r1'\u00a3\u00a211Ced to pay fine of Rs.20,()\u00a3_'}0\/~
\n   "\u00ab:\u00a5I\u00a2 \u00a3a1.1It he snail Lmdergo Simpie<\/p>\n
.' A '_'i'i11p:fi$\u00e9\u00a7i:f*i;ent af We manths.<\/p>\n
Sd\/-=
\nFudge<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court D R Ramamoorthy S\/O D Ranganatha … vs Entertainment Tax Officer on 11 March, 2008 Author: C.R.Kumaraswamy ‘gm SR\u00a7:’E_54″SAl;AKf\u00a7:iASHNA .-s ECG?) IN T111} HIGH cozmfr 01:’ KARNATAKA AT DATE}? trms ‘ml: 1113 DAY 0F:m;?&R\u20ac3IAi 2G_D3 * V F” BEFORE nm HGWBLE MR.JUs’r1cE {‘:’.R__. cnmzxmu. REVISION P1s:T1;x;;c\u00a7i’i\u00bb\u00a7\u00aba~.VV32 “cnsf 2’c’}<'27 _g BETWEEN: 3 A […]<\/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-34322","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nD R Ramamoorthy S\/O D Ranganatha ... vs Entertainment Tax Officer on 11 March, 2008 - 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\/d-r-ramamoorthy-so-d-ranganatha-vs-entertainment-tax-officer-on-11-march-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D R Ramamoorthy S\/O D Ranganatha ... vs Entertainment Tax Officer on 11 March, 2008 - 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