{"id":67058,"date":"2010-02-04T00:00:00","date_gmt":"2010-02-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-anbazagan-vs-the-deputy-commissioner-of-on-4-february-2010"},"modified":"2018-07-17T05:02:16","modified_gmt":"2018-07-16T23:32:16","slug":"sri-anbazagan-vs-the-deputy-commissioner-of-on-4-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-anbazagan-vs-the-deputy-commissioner-of-on-4-february-2010","title":{"rendered":"Sri Anbazagan vs The Deputy Commissioner Of &#8230; on 4 February, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Sri Anbazagan vs The Deputy Commissioner Of &#8230; on 4 February, 2010<\/div>\n<div class=\"doc_author\">Author: B.S.Patil<\/div>\n<pre>IN THE HIGH COURT OF KARNATAKA AT BANGALORE\n\nDATED THIS THE 4\"\" my OF FEBRUARY, \n\nBEFORE\n\nTHE HON'BLE MRJUSTIQE B.S.P.Tv*'\u00ab'\"fI4L:~..  \n\nWRIT PETITION NO323872243-OZ2(510_.: \n\nB {\u00a7'1\"V\\\/BEN:\n\nAnbazagan\n56 years\nNo.47, }---iebbal Circle\n\n_ KL1mba1'ak0p;)a1\n\nMy$o1'c%*57O016__    .f\"~I?\u00a7:*f5:i','VF1'bNER\n\n[By Sri T.N.K\u00a23\u00a7,1u;i\u00a7&gt;a\u00a7;1:;E*a11\u00a7,_ }\\cix*_.N}A._v  \" \n\nAND:  _ . V  M   _\n\nI. 'I'h.c= 'TM-;'.13a_;1_\\}' (.,',()'I1.V1\"I\"'..1vi&gt;.'KT,SE?~_1:O1'-E'\u20acIj.--()I'\nCI()n11'nc'::fL'\u00e9iT;1E 'I\"a-xe'.'et. [I')1\\\/1\"}\nMysore II3ivisiQ1'1'._ '\nMgiysmzfe\n\nE' \" 9. The E1EfV(.1IIV;\u00a3i3I'1iS5l\u00e95i{)1'1\u20acI' of C01'1m1m\"(:iz1i\n\n ' \"'If;{:&gt;x.:T::\u00a7;'_~ ,(j;a_1i1:1}_f:in z1g;'2.u'\n_T.B211'2,ga1A01's=49 \n The SE.;it\u00e9._0f Karnei1.aka\nRe;t3.~by tf\u00e9s P1'i1Tu\"ipaI S\u20acm'e1.z1.1'y\nTo '~C}0\\:'e1\"1'111'1e11t\n\nn , T1_:*'i11a-\u00bb1V1\"'H..'c'% I')e;.);'11'1.1'11e121\n\n\n\nVidI'1a1'1a Soudhei\nt?3e11'1f&lt;7\u00a7t1Ic)1*e-- 1 . . RESPO N I&#039;) Et\\E&quot;i&#039;S  \n\n{By Sri K.M.SI&#039;1i\\?t1y()gi5\\&#039;\u20ac\u00a3&#039;1i&#039;11}&#039;. I&#039;&quot;&#039;iCC&#039;:P)\n\n&#039;1&#039;hes&lt;-2 writ pct.iit(ms5 are I&#039;iEe::!mLV:i1&#039;c&quot;}&lt;=%t~ &#039;.A1&quot;t.;ic1\u00e9sb._226--:\u00a31;tc%\n\n22&#039;? ()t&quot;t&#039;.\u00a7&quot;1e C()I1SE.H_L.EU()11 01&quot; indta. })Y&#039;\u00e9:&quot;i&#039;\\fii&#039;:i&#039;_(;5,&#039;I&#039;&quot;\\&#039;:V) CtK{V&#039;f(?1i&#039;1&#039;t&#039;Q.C&#039;1\u00a3t&#039;v!:t&quot;:a\u00a7fHiv$?)\n\noi&#039; 5aLtb~se(.&#039;t.i()t&quot;1 {5} of Sectic-131&#039;\u00ab--_1.5 (_)t .t.1rtc Ke;:*i&#039;i:&#039;1_&quot;t&#039;.z1.}\u00a721 f~&#039;\ufb01J211vL1&lt;\u00bb*_ .\n\nAdded Tax Act. 2003 as t11se:&#039;t&#039;V\u00e9&#039;d._.tj3r t}1(:&#039; t&quot;&#039;~3I_1&quot;cV&#039;,:E&#039;i&quot;i~(:i3\u00a3T  No.6 of\n\n2007&#039; in order to t&#039;a:5tc:&#039;-ti.;1dCiit.\u00a7t0i&#039;t511t_:&quot;tsexfypt&#039; t&#039;aL%&lt;&quot;t.&#039;1A:1d&#039;Ve1&#039; Se(rti.&lt;m\n3[2} of the said Act. z&quot;iS &quot;t:1--1&#039;1(i&lt;.)1&#039;1E\u00a7t&#039;.t.tLi&#039;t.i\ufb01\u00a7tx1.;&#039;ii--.t:&#039;1 so fat&quot; as the\n\n\u00a7&#039;.)L&quot;\u00a7;it.i()I&#039;1CI&#039; is (%&lt;)11\u00a2:_e1&#039;11(*dtQitf, \n&#039;I&#039;11es.s:--Vw.=jtt 5pe_t&#039;_tt&#039;m11$ (-i.tt;ift. I11\"E\"@Ci\u20ac;'V tjhf_e._t6\u00a71't)\\vi';1g:--\n\n}\\pRBER\n]_1_fi tj:1'1esc\u00a5\"'writepet'it.ions. petit'ic_mcr is seckitagg ti\nV v'Ct\u20ac?(\ufb01?\u00a7E;1i'\u00a2%1ti(iT\u00a7i'1vAtthzttl Section 15(5]{c) of the Ka1'1'1at,aka Vaiue\n\nAgttded .'.1'E{:\u00a7\\;:_ Ac\u00e9t. 2003 as mserted by the Fina1\"1z_.te Act\"\n\nI\\\u00a7o.6\" ,t)A1\":'. 2007 fastenittf addit'.io1'1at ievv under Se&lt;_;tt.io1&#039;1\n 5 ,\n\nt ;P\u00a3t%f%\n\n\n\n3(2) ()i&quot;E&#039;}1c AL&#039;? is {,.11&#039;i(&#039;.()i&#039;i$31.i11li.i()I&#039;iE.1i in so far \u00a3515; ii: pci&#039;i.2.1ii&#039;is\n\n110 the ;&#039;)ei.iii()i&#039;ie*i&#039;.\n\n2. Similar (&quot;h\u00a31H(;&#039;.1&#039;1\u00a7.{(&#039; made bei&#039;(.)i&#039;e C;:)ui*i, has V&#039;\n\nbeen disiiiissed in the case of Mysafe Coizjvstrzyicfiofa.\n\nCompany, Bangalore vss;_4Stdi&#039;e_i&quot;&#039;nf \n\nOthers, reported in 20O9(\u20ac\u00a76&#039;}._VKL.I  \n\n3. L\u20ac&#039;c11&#039;I&#039;1ETCi c.:()z,1ii:-rfgii i&#039;&lt;);.57 };3t_,i':v.V_t1f1er_pai'Iies submit\nthat: qLi\u20ac'.S'{,i()'1\"i:-3'nI'Eii$C(:l iii t_::'fi.:it'+.&lt;._s4L5~.&quot;~.&#039;,;1&amp;_&quot;--*_:.*_ii &#039;p1=;:~i.itioras:. are similar\nto the ciiiie &quot;-iii  &quot;&#039;ai&#039;01*eii1e1&#039;aiiiciried d(;&#039;.(&quot;iSi()1&#039;1\n1&#039;eiici\u00ab;~&#039;i*t:(&#039;i &#039;i:g.{5&#039;i1i&lt;:t &#039;i?;r\u00e9?:1*1:&quot;1&#039;e\u00a71&quot;Singi\u20ac&quot;Jucigc of this Couri.\n\ni&lt;&quot;0,f4T3(1i1s are 21.1230 dismissed.\n\n. g r _ A\u00bb-\n ii: i$\"1'_Ii\u20ac.dE' clear' thazii. as the 1't?S1F()S])('C?i.  (ii\n\n{.116 l\u20acgi$IEii,fC\u00a7l'1 is not under ciiallenge in this paiiiciulai\"\n\nP\n\n (r:;ise\"._t,Aff~ie said quest.i()1'i'_was raised in i11'l(*, earliei' maitier\n\nA5\n\n.4.-\n\n    \n\n'j' no appii(.*aii(')i\"i 11.0 the Eactis oi i:i'ic~* }:ri'c,=st'=:1\"i1_ ('dSE?.\n\n\n\n4.-\n\n1.<\/pre>\n<p>.,ea1&#8217;nc(i C}0vernmcn1&#8242;. Plcader is per11&#8217;1iiI_cd-&#8220;\u00a39 file<\/p>\n<p>memo of appeara1&#8217;1c*e within three \\vee1&lt;.s 1&#039;1-&lt;)1n&#8230;l;od\u00e9iy\ufb01; V<\/p>\n<p>&#039;Wk\/W<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Sri Anbazagan vs The Deputy Commissioner Of &#8230; on 4 February, 2010 Author: B.S.Patil IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 4&#8243;&#8221; my OF FEBRUARY, BEFORE THE HON&#8217;BLE MRJUSTIQE B.S.P.Tv*&#8217;\u00ab'&#8221;fI4L:~.. WRIT PETITION NO323872243-OZ2(510_.: B {\u00a7&#8217;1&#8243;V\\\/BEN: Anbazagan 56 years No.47, }&#8212;iebbal Circle _ KL1mba1&#8217;ak0p;)a1 My$o1&#8217;c%*57O016__ .f&#8221;~I?\u00a7:*f5:i&#8217;,&#8217;VF1&#8217;bNER [By Sri T.N.K\u00a23\u00a7,1u;i\u00a7&gt;a\u00a7;1:;E*a11\u00a7,_ [&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-67058","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>Sri Anbazagan vs The Deputy Commissioner Of ... on 4 February, 2010 - 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\/sri-anbazagan-vs-the-deputy-commissioner-of-on-4-february-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sri Anbazagan vs The Deputy Commissioner Of ... on 4 February, 2010 - Free Judgements of Supreme Court &amp; 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