{"id":49111,"date":"2009-01-07T00:00:00","date_gmt":"2009-01-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-bola-raghavendra-kamath-and-vs-the-commissioner-of-commercial-on-7-january-2009"},"modified":"2016-07-01T23:54:02","modified_gmt":"2016-07-01T18:24:02","slug":"ms-bola-raghavendra-kamath-and-vs-the-commissioner-of-commercial-on-7-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-bola-raghavendra-kamath-and-vs-the-commissioner-of-commercial-on-7-january-2009","title":{"rendered":"M\/S Bola Raghavendra Kamath And &#8230; vs The Commissioner Of Commercial &#8230; on 7 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S Bola Raghavendra Kamath And &#8230; vs The Commissioner Of Commercial &#8230; on 7 January, 2009<\/div>\n<div class=\"doc_author\">Author: N.K.Patil<\/div>\n<\/p>\n<pre><\/pre>\n<p>re &#8220;fiiii Iii\u00e9iii SOUR? er Kaiezarakm AT EA}JGA1..OR&#8217;.E W.P.I&#8217;\u00a7e. 1 2339 or 2905<br \/>\n<span class=\"hidden_text\">4<\/span><\/p>\n<p>Thereafter, petitioner has filed a review petir\ufb01er} <\/p>\n<p>R.P.Ne.61212004 in Writ Appear No.5259I2003_en-eei\u00e9ief <\/p>\n<p>said review pet\ufb01zion was also dispoeeeief heldiiwe &#8216;:3  &#8221;  <\/p>\n<p>the absence of any error apparenf-:4on;&#8217;_&#8221;t!ti5e <\/p>\n<p>judgment made in writ appeai;Vfhe__<br \/>\nwrit appeai cannot be reviewedr.&#8211;erit_\u00a7._thereefter,:.._reeerved<br \/>\niiberty to petitioner ta  before the<br \/>\nrespendent here\u00a7n&#8211;.:; f_-.  Of The<br \/>\nreview pet\u00e9tieri  has submitted<br \/>\nthe repre:\u00a7erifat1:er\u00a7&#8217;:v  Vida Annexure<\/p>\n<p>K t%1rough the &#8216;eeunee\u00e9fj V.T&#8217;r:e&#8221;reepondent has taken up the<\/p>\n<p>matter  eerreideratrhen .en&amp;.. after affording opportunity to<\/p>\n<p>  the petitiener and 3330 on me<\/p>\n<p>beeie&#8217;-Tef.Tfhe&#8217;e\u00a7e{;er\u00a3&#8217;ei evaiiebie en recerd has issued the<\/p>\n<p> impugfredV&#8217;-eerstioreement dated 20*&#8221; Juty 2005 vide<\/p>\n<p> Immediately after receipt ef the said<\/p>\n<p> ~&#8211;dr&lt;:\u00a7e-rier\u00e9dereement, petitioner has again submitted one<\/p>\n<p>V &quot; _ &#039;4 &quot;mare representation date<\/p>\n<p>29&quot;&#039; October 2905 vide<\/p>\n<p> TH? HIGH (&quot;.&#039;f}i&quot;3!{T&#039; (&#039;33? K?\u00a51{?&#039;\u00e9?\u00a57&#039;\u00a71C\u00bb5I KT&#039; R}5.&quot;hi\u20ac&#039;?\u00a7T.f}KF W&#039;.3-*&#039;,,?*\u00a7E\ufb02 283*-,3 {IF 3&amp;6<\/p>\n<p>bearing No. FD 1?? (Est. 93. On going thraugh the mid<\/p>\n<p>Government Order, it mm be seen that, it is <\/p>\n<p>the benefit is avaiiabie for Export Oriented   <\/p>\n<p>far a period cf five years from the date. cif cosi1i*n&#039;\u20ace.iEi:;:s\u00a7i*riei&#039;r:t  ii <\/p>\n<p>of commerciai producticn or up to  <\/p>\n<p>nawhere it is stated that,  ~ <\/p>\n<p>Gcvernment Order is avaiiabig-&quot;&#039;\u00a2i1iiy&quot;&#039;i&#039;n_res@t  new<\/p>\n<p>export oriented Qiisting units.<\/p>\n<p>However, it  Order<br \/>\ndated    siiibxpiart oriented industrial<br \/>\nunits arevivveiigg\u00e9ibie i\ufb01fishaaies tax during any year<\/p>\n<p>and whose a;$&#8217;;f3\u00a7ig\u00a7a\u20ac&amp;;&#8217;\u00a7.e1  V\u00e9iiy year for refund of saim tax<\/p>\n<p>  &#8211;per\u00e9i;iihg*&#8221;ibui nu w\ufb01\u00e9f\u00e9 it is stated that, the units are not<\/p>\n<p> Fur\ufb01rxer, it is pertinent to hate that,<\/p>\n<p>  tiia Apred\ufb01ei\ufb01sdr of tha respcmdent has issued the<\/p>\n<p>:&#8217;V.v4.44&#8217;\u20ac3\u00a7?cd\u00a7rifiK}_afi{5f&#8217;\u00a3&#8221;DI&#8221;: 22&#8243;&#8221; November 199-4 regarding the entry<\/p>\n<p> &#8216;giursuance of the iettei&#8221; submitfed by the petitianer<\/p>\n<p> V  &#8220;i-id\u00e9f\u00e9id 13* September 1994 &#8216; e Annexure F&#8217; to the insmnt<\/p>\n<p>$3 1131*? Hiffi\ufb01 \u20ac&#8221;Tf&#8221;&#8216;}F}f{&#8216;i&#8217;\u20ac3F !(&#8216;i\ufb01?{?%3&#8221;:\u00a51 7347? $11&#8217; ?&#8217;\u00a7&#8221;z5i\u00a7?~i\u20ac&#8221;&#8216;F&#8221;i&#8217;$K{&#8220;}!{?*&#8217;. W&#8217;.P&#8217;.?\\3i3&#8242;.\u00a5 233%? CR4 E\ufb01fi\u00e9<\/p>\n<p>132 T} HE 1113:; (1013:? 03? ;&lt;_a.m=:ATAm AT BA?-MALGRE W.P.}\u00e9o.} 2339 or 2666 _<br \/>\n&#039;?\n<\/p>\n<p>writ peti\ufb01on. Thereafter, when the matter was heard by<\/p>\n<p>. . . \ufb01~<br \/>\nthe {earned Smgie Judge on an earner OCCBSIOH on  &#8216;<\/p>\n<p>March 2003 in writ Petiticm No.43297l1999, this Cou.:_&#8221;Eh&#8217;;\u00a7$&#8217;<\/p>\n<p>specificaity referred that, &#8220;in fact, the   <\/p>\n<p>themseives have ciari\ufb01ed to the    V&#8217;<\/p>\n<p>petitioner is entitied for refund qf tir1e&gt;A:&#8217;Ea_&gt;&gt;\u00e9&#8217;*_V_\u00a7n&#8217;i&#8217;:};:g;A in  <\/p>\n<p>the c\ufb01ari\ufb01caticn submitted the   \ufb01f<br \/>\nrmpondent regarding &#8220;\ufb02ax. Tfiefea\ufb01er,<br \/>\nthis Court  censidar the<br \/>\nappiicatien. %fiie&#8217;i;:iw  in accordance with<br \/>\nthe  28*&#8221; August 1993.\n<\/p>\n<p>Aggrieved   respcndent has \ufb02ied the<\/p>\n<p>the x\u00a7:fit*a;.~;3eai was 3230 dispesed of in the<\/p>\n<p> made by the iearned Government<\/p>\n<p>:   Advdcafe t::s.t3\u00a7\u00a7.fa&#8217;};ef?ect that, the case sf peti\ufb01oner wi\ufb01 be<\/p>\n<p>&#8216; &#8221; iyj'{:6-n$ider\u00e9dV__?ndependen\ufb01y wi\ufb01wout baing in\ufb02uenced by the<\/p>\n<p>V&#8217; &#8220;0;b~V\u00e9\u00a7w\u00e9:iions made by \ufb01w Seamed amgie Judga in the writ<\/p>\n<p>  f_;3a!:%ti?cn. The any reason assigned for rejecting the<\/p>\n<p>\u00a358.? &#8216;SEE: H\u00e9\u00e9i\ufb01 FZ~?{.-}\u00a3~\u00a7R&#8217;\u00a3&#8221;\u00a33$&#8217;*&#8217; 3&lt;2%&#039;\u00a7RH~s&#039;~\u00a7\u00b02\u00a5\u00a7K&#8211;A 15$!&quot; 4-iA4.&#039;sE(~i~A\u00e9~.(~}\u00a7\u20aci~I W&#8211;\u00a7?:&quot;\u00e9\u00a3r.\u00a5\u00a5\u00a7\u20ac39 f-IF E\ufb01i\ufb01<\/p>\n<p>\u00a7Z&quot;\u00e9 TEE 121:3} C0133&#039;? C315 i{.AR.\u00a7&#039;~ZATAKA AT EANGALGRE &#039;\\\u00a5.P.No.12839 017 2906:<br \/>\n<span class=\"hidden_text\">113<\/span><\/p>\n<p>cstmduat af propar enquiry and non consideratien of &#8211;t&#8217;1.e<\/p>\n<p>case of the petitioner in pursuance of the Get{er_\ufb01:1f\u00a7\u00a3ei$;  V.<\/p>\n<p>Grcier that is appiicabie tn the petitiener, 3 am 3   <\/p>\n<p>that the impugned endorsemef\ufb01\ufb02afgief <\/p>\n<p>sustained. Hence, they are ii3:i:*:i\u00a3a__.to vitiafe and\ufb01\u00e9gg-;<\/p>\n<p>requires recons\u00e9derat\u00e9e\ufb01~&#8230;.A_fre$:\ufb01 _ i\ufb01fisd\ufb01ionai<br \/>\ncompetent authc2&#8217;ity_  &#8216; &#8216;  V &#8216;L A\n<\/p>\n<p>5. in mekssgh&#8217;mrkthe.~  a;&#8217;:I_*Q \u00bbvt&#8221;:.~V\u00e9&#8217;i&#8221;&lt;::.&#8211;.s::&#039;V.;3A&lt;.=*.tan&lt;;es of the<br \/>\ncase as   by petiticmer is<br \/>\ndispasedrgsf  Z *<br \/>\n&quot;if? %  Tf\ufb01g  endorsenzent &#039;dated<br \/>\n% Jury &#039;A2605: \ufb01egfmg No.RFD. CR. 4\/199 ma<br \/>\n iv\u00bb%;;d,.\u00bb:A_vg%af%\u00a7f\u00a7\u00e9upicefion dated 17&quot;&#039; August 2006<br \/>\n =   *. ;Na.R&#039;FD.CR.4.\/199 we we<br \/>\n;%nn \u00e9 ;;={z:.rv\ufb01ss i. and C&#039;) respectively are hereby<br \/>\n&quot;\n<\/p>\n<p>ff] Maffer stands re-miffed back to<\/p>\n<p>resgandent to recnnsid fhe ma\u00e9ier afresh<\/p>\n<p>4+5 &#8216;H~\u00a3+~f i-HGH ee:\u00bb&gt;H\u00abm&#8217;- +~* \u00a7\u00e9v3tf\u00e9i\\%:\ufb01t&#8217;f\u00a5\u00a5\u00a3\u20ac**\ufb01?t am&#8217; 1-c&#8211;A~e~sc~;mze&gt;+a+-: W&#8217;:P.No&#8217; 13239 W Eitil\ufb01\ufb01<\/p>\n<p>EN 1711&#8242;; HIGH CQURT \u20ac317 K_.=1.I?.}%ATAKA AT BANGALORE, \\\u00ab\u00a5.P.No.i2839 7131? 2596<br \/>\nii<\/p>\n<p>and to take appmpriafe decisian in<\/p>\n<p>accordance with law, a\ufb01er affording<\/p>\n<p>reasonable oppommity to petitioner ;; .L: E  <\/p>\n<p>dispose ef the same as expeditfausiji &#8221; &#8216; \u00e9\u00a7_;.= &#8220;&#8216;:. &#8216;<br \/>\n\ufb02\ufb01ssibie, at my&#8217; rate, within<br \/>\nmonths fram the date :3?-t:f:\u00e9z;eiptA  <\/p>\n<p>this under.\n<\/p>\n<p>3MV*<\/p>\n<p>2.2:; &#8216;:35 HIGH \u00a3?L)LfR&#8217;I&#8217;LH&#8221;KA1{NA&#8217;$AKA A&#8217;\u00a3&#8217;\u00a3-1A3\\3(4$AL,L}R,\u00a7:f W-.5&#8217;-;N9321\u20ac3!:3 mt-&#8216; aim<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S Bola Raghavendra Kamath And &#8230; vs The Commissioner Of Commercial &#8230; on 7 January, 2009 Author: N.K.Patil re &#8220;fiiii Iii\u00e9iii SOUR? er Kaiezarakm AT EA}JGA1..OR&#8217;.E W.P.I&#8217;\u00a7e. 1 2339 or 2905 4 Thereafter, petitioner has filed a review petir\ufb01er} R.P.Ne.61212004 in Writ Appear No.5259I2003_en-eei\u00e9ief said review pet\ufb01zion was also dispoeeeief heldiiwe &#8216;:3 [&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-49111","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>M\/S Bola Raghavendra Kamath And ... vs The Commissioner Of Commercial ... on 7 January, 2009 - Free Judgements of Supreme Court &amp; 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