{"id":59348,"date":"2009-12-01T00:00:00","date_gmt":"2009-11-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-abhay-solvents-private-ltd-vs-the-state-of-karnataka-on-1-december-2009"},"modified":"2018-05-10T15:44:24","modified_gmt":"2018-05-10T10:14:24","slug":"ms-abhay-solvents-private-ltd-vs-the-state-of-karnataka-on-1-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-abhay-solvents-private-ltd-vs-the-state-of-karnataka-on-1-december-2009","title":{"rendered":"M\/S Abhay Solvents Private Ltd vs The State Of Karnataka on 1 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S Abhay Solvents Private Ltd vs The State Of Karnataka on 1 December, 2009<\/div>\n<div class=\"doc_author\">Author: K.L.Manjunath And Kumar<\/div>\n<pre>II\n-I\nII\nI\n\nIN THE HIGH\" (.\";OUR'I\ufb01\"' &lt;1)? KARNA&#039;I&#039;AK_A AT BAN&lt;;A_1,0R1E3\nDATED TI-{IS &#039;I&#039;I~IE3  {DAY OF DECE3\\\/{BER 2009 \nPRl\u20acSEi\\:&quot;I&#039; I\n&#039;1&#039;;-1:4: I-IOE\\z&quot;BI,E MR.J{_IS&#039;I&quot;IC3E3 1'  . .\nTHE HONBLE M.R...}Us'1\"1Cr::ARA37IN:) KU1\\'\/IA:1IF\"<S>';- I\n\nBETWEEN: I\n\nM \/SABHAY SOIA\/EN'I'S P\\I\/\"IT1.I:,'I'D.;I_\n\nA PRIVATE LIMi'E'E.D COMPANY\" '\n\nREGISTERED UNDER mp:   \n\nIND IAN coMPAN1E_$A__c:T. :2 955; V. \n\nE{()I)PhAI4. 3 SKA 1 ; \" ' '2.'\nREPBY MAHA\\fEERi'ME;_H'\u00a7'A; __     , .. APPELLANT\n\n[BY SR1'ARA'V1N\ufb01;,K..AI':2gI3\\\/.\"'r?QR M \/;\u00e9:E&lt;2:xiI\/1Afm &amp; KAM&#039;I&#039;AH.}\nAND: I  I I I I\nmg S&#039;I&#039;A&#039;I&#039;E &quot;&#039;C}_FE&lt;:AR&#039;r\\TA*1\n\nRE;P.ByfmE AD D_1&#039;1&#039;10NA1.;*_&lt;:G&#039;:v1MISSIONER\nOF CQMMERCIAI; TAXES.\n\nI I&#039; \u00abVANEJYA 1FH1::R1G\u00a3: KARY25~;I,A,\n\nGAND&#039;\u00a7:1NAuAR; \n\n&#039;*.,BANcgA.I,0RE ~_--&#039;~5g\u00e9s0. 009. .. RESPONDENT\n\n&#039;-- A &#039; &quot;(BYIs1*\u00a7\/:&#039;;*;Cgz:iE:&#039;&#039;1&#039;;~1A MEQNON, (}.A.}\n\n$**$$$\n\nI A &#039;1&#039;HIS s.&#039;r.A. IS 1&lt;&quot;;1_,\u00a3~:1:) U 24(1) OF mic KARNATAKA SALES\n\n &quot;TAX ACT AGAINST THE? ORDER DT .18\/E 1\/ 2006 PASSED IN\n,NE).SMR\/KS&quot;I&#039;\/DVO.II AND IV\/(3R~04\/200607 ON THE FILE OF\n  ADDL. COMMISSIONER OF COMMERCIAL TAXES, ZOI\\IE~iI.\n G1\u00a7NDHINAGA.R. E?3AI\\IGAI.OR.I.\u00a7, SF.&#039;I&#039;I&#039;IN(} ASIDE THE ORDER OF\n\n\n\nN\nK&#039;!\n\n&#039;FHE- COMMERCIAL TAX OFF&#039;IC,ER DATED 9\/ E0\/2004 LE;VY}NG\nPENALTY OF&#039; Rs. .16.65()~O{) IS R.E3S&#039;i&#039;C)REI).  \n\nTHIS AI-&#039;PEDAL COMINCE ON ma HEAR1NG.~\u00ab~~--TI$H.S_\n\nARAVIND KUMAR.J.. [)ELIVER.E1D THE FOE4i\u00a2OWING I\n\nJUDGME:&#039;N&#039;l&#039;=.\n\nThe appellant. is ques_t,i(mir:gihiihe 2 of &#039;the\ufb02\n\nrevisional authority dated 18\/ iii}. exercise\n\nof the revisional  uifideri 22-45(1) of the\n\nKarnataka SaIes_&#039;_i&#039;aX  referred to as\n\nthe &#039;Act&#039;). \\Vhve_rei1:;\u00a7&#039;*,&#039;t&#039; \u00a311.64&quot; re&#039;1?iVSi01f\u00e9aI &#039;a\u00a31&#039;ihbrity has set aside\n\nthe order   by the appellate\n\nauthority i_1j1__\/05-06, by which order, it had\n\niallowed  apipealhiofJiappellants and directed for\n\n_ refund. &quot;of. the  of penalty collected by the check\n\nI  post: iauth.A0.1&#039;it_9y&#039;\n\n   factts leading to the filing of the appeal are\n\nI  &#039; that the_&#039;(Z*:ommerci&#039;a1 &quot;Fax Officer, (hereinafter referred to as\n\n  (Mobile Check Post\u00bb-\u00ab4), Bangalore, intercepted\n\n rr,.&#039;&quot;f&quot;goic;ds vehicle bearing Regn.No.KA.14.3025 on 9\/10\/2004\n5%&quot;\n\n\n\nand issued a notice  to why penalty should not belevied\n\non the appellant since the appellant attemptedjt&#039;o:.f&quot;eyade\n\nthe tax by not stopping the goods vehicle \n\nCheck Post and obtaizied the sealithereof.    it &#039;\n\n3. The C.&#039;l&#039;.O. on (:onSid_erin\u00a7.tlie   \n\ndriver found that. the driver guilty&#039; yiolating the\nSection 28-A(2)(d] of ;_&#039;alri(1&quot;p:.\u00a21&#039;eV\u00bbi.ed a penalty of\nRs.16,650\/~. which h2:1s&quot;&#039;be%*;I1V &quot;;3.f&lt;&#039;x&#039;i_C1&#039;W.&#039;L1.1i;&amp;p&#039;iie;r&quot;. protest by the\n\nappellant.\n\n filed an appeal before\nthe Joihty  Commercial Tax Officer\n\n{Appeals}, [)kVO:v-llvv.;;&quot;LY1(i.l&quot;-lV\\A..\/ll,&#039; Bangalore, in KS&#039;l&#039;.AP.266\/O5~\n\n  V&quot;&quot;l;he&quot;i*ap&#039;pellatev&quot;&#039;atith_ority on considering the grounds\n\n  was satisfied that the cause shown as\n\nl  coht&#039;e1npla&#039;ted*At112der Section 28~.A{4) of the Act was\n\n :S&#039;u.\ufb01V.icier1&#039;t--- to annul the penalty levied and accordingly, by\n\n  a._all.oWirig the appeal, directed the authorities to refund the\n\nit  amount of penalty collected. \n\n\n\n:4-:-\n\n5. The revlsicmal authority in exercise of the\nrevisional power under Section 22~A(l) of the A(j._t__, suo\n\nmote sought. to revise the order of the appellate\n\nand after iseuanee of notice to the appelleini.&quot;here-in&#039;&quot;andl7\n\nconsidering the objections. came&quot;tb*thegc0;nel&#039;tiei0n.fthlat\n\nthe order of the appeilate auth0i*it_3f&#039;--x;s}as le.i&#039;_--i&#039;nO11e:?)iiSr&#039;aiid,v\n\nprejudicial to the interest. of  and lt&#039;e,ju\/ui\u00e9eld the\n\norder of the appellate&#039;*e}uth&#039;OfitI3ia.:&#039;:&#039;datetl 6\/12\/2008 and\nconfirmed the order of  2004 levying\n\npenalty of Rs?~l8.~;6}30\/ by  same, by order\n\ndated 118\/ 11\/ nrder, which is now assailed\n\nin the appeal   &#039;ap:pellai1t; by raising the following\n\n substatntilal questioiiaof law:~\n\n &#039; ..1}-,_i&#039;n &quot;t_h&quot;e___facts and circurnstances of the ease,\n\n the Check Post Officer was justified in\n penalty under Section 28-A(-4} of the\n _l{?ar11atai<a>1'\u20aciiI1gI--y \" \n\nquestion of law be answered in favoiiz\"'oi\"a'ppeJ.i_an.t. V \n\n9. Per contra. Snit.C{eet_ha V'M,enon,  \n\nAdvocate appearirig for the  if\u00e9ifenfue would\ncontend that it is not   of tax or avoiding\npayment of tax   the mandatory\nprovisions   which attracts\nthe  establishing mens rea\ndoes not  'of penalty under this sub~\n\nsection arid\" ac(:oifdingiy':..\" she subrnits that revisional\n\n.._authoijitVyt'was vi'u}IyV__=j_;rstii'ied in revising the order of the\n\nA\"2_appeE1aie_authority and restoring the order of the CFO and\n\nshe.p'riays'i\"ojif tiismissal of the present appeai and prays\n\nthat txhetqpuestiori of law be answered against appeiiant\n\n   appeal be dismissed.  L \n\n\n\n\" \" ' . * V*I1:.us, L\n\n-= 10 :-\npremise of the vio1at:io11 of Sectticm 28--A[2}{d] of the Act\nwould be c()mira1'y' to spirit\" and ir1t_em:ion 1\".)\u20ac1'.1iI1d Sub\n\nsection {4} of SeC1'.1'on 22~A oi' the A01. and  we\n\nanswer qL1es'L'.ions of law in favour of the app~\u00a3~i_I}2\u00a7\u00a31i't' j'he1'*e_.t_.z1e.v\n\nand against: the revemae in the f'a(.:t,As and ::ii*t%'g1~f1'2s't.'z117L(:es\u00bbe.of\"'\u00bb\n\ncase only.\n\nAccordingly, 'the appeal 'Vi*sV a\u00bb1E()xveCi;__ \"Nave siubsteantial\nquestions of law  21:11ss'\u00a7\\k*ee1'c?d_\"Ai1'1 'fav.(._n.1V1*'~-r.).f\" the assessee \n\nthe appeilant herein  :o1&lt;&#039;d.ve r--\u00bb.7._&#039;Qi;--V*&#039; the revisional\n\nauthmity .11?T20C&#039;&quot;8:  and the order of\n\nthe ap;$&#039;e112:te  &#039;6\/12\/2005 is restorcsd. N0\n\ncosts.\n\n o Sd\/*\n .....  \n<\/pre>\n<p>Sc1\/-<br \/>\nJUDGE<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S Abhay Solvents Private Ltd vs The State Of Karnataka on 1 December, 2009 Author: K.L.Manjunath And Kumar II -I II I IN THE HIGH&#8221; (.&#8221;;OUR&#8217;I\ufb01&#8221;&#8216; &lt;1)? KARNA&#039;I&#039;AK_A AT BAN&lt;;A_1,0R1E3 DATED TI-{IS &#039;I&#039;I~IE3 {DAY OF DECE3\\\/{BER 2009 PRl\u20acSEi\\:&quot;I&#039; I &#039;1&#039;;-1:4: I-IOE\\z&quot;BI,E MR.J{_IS&#039;I&quot;IC3E3 1&#8217; . . THE HONBLE M.R&#8230;}Us&#8217;1&#8243;1Cr::ARA37IN:) KU1\\&#8217;\/IA:1IF&#8221;&#8216;;- I BETWEEN: I [&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-59348","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 Abhay Solvents Private Ltd vs The State Of Karnataka on 1 December, 2009 - Free Judgements of Supreme Court &amp; 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-abhay-solvents-private-ltd-vs-the-state-of-karnataka-on-1-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Abhay Solvents Private Ltd vs The State Of Karnataka on 1 December, 2009 - Free Judgements of Supreme Court &amp; 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