{"id":38974,"date":"2009-06-29T00:00:00","date_gmt":"2009-06-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-kansai-nerolac-paints-ltd-vs-the-joint-commissioner-of-on-29-june-2009"},"modified":"2016-12-07T21:53:11","modified_gmt":"2016-12-07T16:23:11","slug":"ms-kansai-nerolac-paints-ltd-vs-the-joint-commissioner-of-on-29-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-kansai-nerolac-paints-ltd-vs-the-joint-commissioner-of-on-29-june-2009","title":{"rendered":"M\/S. Kansai Nerolac Paints Ltd vs The Joint Commissioner Of … on 29 June, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S. Kansai Nerolac Paints Ltd vs The Joint Commissioner Of … on 29 June, 2009<\/div>\n
Author: Ajit J Gunjal<\/div>\n
.\"g~.a\n\n_  'if3Q\u00a7'$?:?'IT_ITU'I\"\u00a7O1'~E OF' INIBEA, PRAYENG TS QUASH THE: IMPUGNED\n\n , 'C3\u00a7'2.2OCe9 PASSED BY THE 13?'\n'RESPGFJDERT FOR THE ASSESSMENT PERIOD 2002-63, 2003-64\n\n \"AME; 2G$4~{}F~\u00ab {ANNEXv~K,L AND M} HOLDING THE SAME AS\nEREETRAR? AN?) VIOLATEVE OF' E-\"E'\u00a7f'~IC1PLES OF' N\ufb01TURAL-\n\"xjUS\"i'iCE- ANQ ETC9,\n\nIN THE HIGH COURT or KARNATAKA AT BANGAIEQORE\nsum THIS 'mr.: 29TH mar or JUNE, 20:3:-9:'   -.\n\nBEFORE:    '  T '\n\nTHE I-iGN\"BLE MR. JUSTICE Mr!' , V<\/pre>\n
Writ Petz’t1’erm, 3570.554} 0}.” 250? \u00abFT \u00abK1S”1″}   AV
\nsarrvrzns:   *    ”\n<\/p>\n
M,\/S. KANSAS NERQLAC PAIN’I1’$ L.TD”~ .
\n{PREVEQUSLY GOCJBLAS  ”\n<\/p>\n
NERQLAC PAINTS Lf’E’D.,\u00a7
\nMa :9, }i\u00a7ESHNANAGAR
\nINE3US’?RIAL Lavemt\ufb01, \u00ab. <\/p>\n
\nHGSEJR ROAD, ' ' \n\nBANGALORE    L' ..  PETITIONEF:\n\n<\/pre>\n
 Afvinii ‘;’v’a-‘.T1.ia:, for
\n_    I{a1.:1a1:h,,Adv.,]<\/p>\n
L THE~J{\u00a7I’}!T ‘<::o;g:'r;2::'s~s'IIi%ER ‘
\nCOf,4MERC\u00a75\u20ac._; TAXES’ .   .  . _’
\n(ADpezAzNI–s*rRAT:Q’:xzAND’}::;5:<:":ovERY1 \u00ab- 2
\nL151 BU1L1*}\u00a3NG,.VN\u00a3f:\u00a7;E' 'S:':_M"I?'I{Z%E mag
\nBANGA\u00a3QREV ' A.=.I~ '<\/p>\n
'{'%\u00a7_{E DEPUTY' \u00a3iQMMJS.SiONER or
\n__ ..:if;_{:~MME RCIAL 'I'AXE:–S
\n' \u00ab.{'E'PANS\u00e9'TECiN 4 :3
\n'  \u00a7LA.KSHMIb'aCiGRd_PLEX,
\n.;8\ufb01s.NG\ufb01L\u00bbQf\u00a3'E;~._..~~  RESP\u20ac3ND\u00a31i'~f'fS<\/p>\n
V.  K M Shivagmgiswamy, HCGPJ<\/p>\n
'\u00a7'HiS PE}TE'I'IOZ'$ IS FILED SEER? ARFICLE 225 {IF THE<\/p>\n
Ti-II\u20ac:'\u00a7 PEZTETEON COMING SN F0}? PREZJMINARY HEARING 'B'
\nGROUP, THIS DA? THEE \u20acl\u20ac)TJR'T MAEE THE F'OLLOWING:–\n<\/p>\n
19. It is not in dispute and it is not the Ca\u00a7:st~’;~<\/p>\n
counsel for the petitioner that the said swzg\u00bb.\n<\/p>\n
powers are initiated before the ei;pi1*y..c)\u00e91’_jvf<5!T1;* years,"-hut;}:}:1e<\/p>\n
cudgei appears to he tf1at,iI'.'j:he 3<\/p>\n
chosen not to exersise idez"1'IV"'.VLi;'<":.'.gVa'}' \u00a7)\u00a2w$f' .\u00a7is:v.:co%}.te1np1ated
\nunder section 21 of   open for the
\nrevisional powers of Eta exercise suo
\nmom powers,   accepted having<\/p>\n
regard to  <\/p>\n
20. After  consideration I am of the
\nviaw that i:1 th\u00e9\u00a7”.’-set. djfcircumstances, \u20ac116 ixlitiatian
\n::,jii’V’.:~”:.2,_ao r’?i5m,.’pow’\u00a2rs Li\ufb01d\u00e9ry section 21 0f the Act carmot be<\/p>\n
faiiltgedi  ” ‘<\/p>\n
 21-,  Co\u00e9\ufb01nsel for the getitioner submits that some<\/p>\n
i  x”na:;(  Q\ufb01\ufb02te\u00e9i to the petitioner to \ufb01le an app-ea}<\/p>\n
V  “.V he:f\u00a3:er\u00a7\u00a75’;.ii\u00e9ATr’ib111*2a\u00a7.\n<\/p>\n
10<\/span><\/p>\n
22. Petitioner is ganted four weeks ~ an
\naypeal. Needless to say that the Tribuna}   <\/p>\n
the question of iimgitation.\n<\/p>\n
23. Writ petiticn is rejectefi”ag;c0I”diI1jgiy._\n<\/p>\n
24. Sri. Shivayogisw\u00e9imyf,  .t jGV\u20acr\ufb02I\ufb01\u20ac3\u00a7i;\u00a3 Pleader is
\ndirected to F113 memo of four weeks.
\nV Sdlgg
\nA Judge<\/p>\n
AN\/~ _. ..<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S. Kansai Nerolac Paints Ltd vs The Joint Commissioner Of … on 29 June, 2009 Author: Ajit J Gunjal .”g~.a _ ‘if3Q\u00a7’$?:?’IT_ITU’I”\u00a7O1’~E OF’ INIBEA, PRAYENG TS QUASH THE: IMPUGNED , ‘C3\u00a7’2.2OCe9 PASSED BY THE 13?’ ‘RESPGFJDERT FOR THE ASSESSMENT PERIOD 2002-63, 2003-64 “AME; 2G$4~{}F~\u00ab {ANNEXv~K,L AND M} HOLDING THE SAME AS EREETRAR? […]<\/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-38974","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S. 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