{"id":67142,"date":"2008-08-11T00:00:00","date_gmt":"2008-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-jay-cee-enterprises-pvt-ltd-vs-the-state-of-karnataka-on-11-august-2008"},"modified":"2014-09-09T13:43:20","modified_gmt":"2014-09-09T08:13:20","slug":"ms-jay-cee-enterprises-pvt-ltd-vs-the-state-of-karnataka-on-11-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-jay-cee-enterprises-pvt-ltd-vs-the-state-of-karnataka-on-11-august-2008","title":{"rendered":"M\/S Jay Cee Enterprises Pvt Ltd vs The State Of Karnataka on 11 August, 2008"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Jay Cee Enterprises Pvt Ltd vs The State Of Karnataka on 11 August, 2008<\/div>\n
Author: D.V.Shylendra Kumar<\/div>\n
\"-v- - -vunl vr I\\M!uVEI-NARA HIGH COURT OF KARNATAKA HIGH\n\nIN THE HIGH COURT OF KARNATAKA, EANGALQEEETjTfJ\"-\n\nDATED THIS THE 1I\"*rmx OF AUGUST 2o\u00a78C'f'n\n\nTHE HO\n\nBEFORE\n\nN'BLE MR. JUSTICE D;V.SHYLENDRACKU\ufb01AR f.\"\n\nWRIT PETITION No.97o2\/2db3_(T4EsT;'\n\nBETWEEN\n\n62~A, 9\n6TH MAI\n\nM\/S JAY CEE ENTERPRISES EVTELTO >f\"'\n\n8, FIRST ELQoE:\" 9 .I___ -,\nN, 4oTH;CRQss '1 5*\" \"._=*-W\u00bb\n\n5TH BLOCK, JAYANAGEE_\"g.f\nBANGALORE I = ' \"\u00bb\n\nREP. BY ASST, MANEEER.E;{;\"\n\n?ETITIONER\n\n';:EI sEIfs$AEHIbHARAN, ADV. FOR KAMATH &\n- ~ 'V '~V'a_~TKAMATH;\n\n,,:IE=THEnSTETE CF KARNATAKA\n\n, REE. BY SECRETARY\n_uEI\ufb01RNCE DEEARTMENT\nuj,vIDHAu SOUDHA\n\"IBANGALORE\n\n'V 2 'THE CCMERCIAL TAX OFFICER\n\n\"VYBELLARY ROAD CHECK POST(OUT)\n\nV\"BANGALORE ... RESPONOENTS\n\nTHIS WRIT PETITION IS FILED UNDER ARTICLE\n\n'\u00a7_226 AND 227 or THE CONSTITUTION 09 INDIA\n\nFRAYING TO DIRECT THE RESPONDENT NO.2<\/pre>\n
AUTHORITY TO RELEASE THE SUM OF RS. l,63,130\/W
\n(RUPEES ONE LAKE SIXTY THREE THOUANDS ONE
\nHUNDRED THIRTY ONLY) AND INTEREST THEREON AS<\/p>\n
. . ….r…A.V_…V v. nnnunu-uu-\\ r-marl LUURT OF KARNATAKA HIGH COURT OF KARNATAKA HIGH COURY OF KARNATAKA HIGH COL’:<\/p>\n
FER TE-E P’B.{)VISIQNS GE’ THE KARNRTAICE SALES TEX
\nACT 195′? AS DEPGSITEE 3? W333′ O? BANK GUARANTEE
\nWITH TEE CG!-IHERC-‘IAL TAX OFFICER AND AS DECIBED
\nB1’ ‘Iii-E K\u00a7RNA’I’AKA ADMINISTRATIVE TRIBU’HI\u00a7.LO”-..EO3_<\/p>\n
axnm. ma. 2.4.0? IN Ps.PEAL rm. sTAr2\u00a7;f3g’2e\u20ac}’;5p”A\u00abV_<\/p>\n
Fs.2<3'\u00a5.E3\u00a3EE F55 P\u00a7I'\ufb02'3EX"A.<\/p>\n
THIS 913:1' mrxrzox:  1'
\n?REL3.'}1I}\u20ac\u00a7%\ufb01E' maaszzqs mm mm; 3221413 ;:9U\u00a7:'1f__1=z=sssEI3 <\/p>\n
TEE FGLLGWING:\n<\/p>\n
6 1 n=\u00a7:\u00ab..g<\/p>\n
writ Petitienv-323′ a.r1″”‘a\ufb01\u00a7\u00a7-\u00a7:a”L:.s_ee zi\ufb01d\u00e9x: the<\/p>\n
yravigximns of the    {KST3<\/p>\n
Act, 195?  ; (cs?) Act,
\n3.3% an   it wpaarex was
\nauc=:e$a5’E’z’:1′    an order ckf
\n;mna_1t’yO’~_&ii::.’_ V.-‘b.efm:e the Karnataka<\/p>\n
apspallate x1*nj.13=a.:;aalAA’~.{\u00bb’I’\u00a3i%.3i’), Bangalem, in terms<\/p>\n
  gggdar |\u20ac’i’\u00e9.t%d’v2.4..330? passed in Appeal
\n.}\u20ac\u00a2 as per Annexure-A to the Writ<\/p>\n
 ..  “The present griavanca at the<\/p>\n
‘_’_p_\u00a7etf_\u00a7.’f;\u00a3.”sdner is that thmzgh as a consequence,<\/p>\n
VT  rasgmndant was refundad an amaunt of<\/p>\n
‘v.’% R YEr$”‘%%H339. v\u00bb..\u00a2~meL.~z-rm_ma.. um<\/p>\n
9<\/span>
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-L
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v-r- 1-urn’-III 5.;-I<\/p>\n
violation of this provision and therefore,<\/p>\n
petitioner is entitled to seek\u00bb a “Writ; of<\/p>\n
Mandamus to compel the orespondents ate rpag’<\/p>\n
interest for the period on the amount i\ufb01_terms’<\/p>\n
of Section 13-A of the3KSTlAct,_1lni~<\/p>\n
4. A perusal o\ufb01 \ufb01gs order oassed by the
\nTribunal does not inoicate that the Tribunal
\nhas passed an \u00a7re\u00a7\u00a3’d:\u00a7e\u00a2ti\u00a7\u00a7 the respondents
\nto    it is no doubt
\ntrue that the ap\ufb01eal is ellowed and the order
\no\u00a7\\t\ufb01eCP\u00a7ile\u00a7\u00a7ino”certain penalty has been<\/p>\n
set aside;- but lthe order of the Tribunal<\/p>\n
o%tself”_ooesW”not speak about any refund in
\n“lfaeour of the petitioner. In the absence of
\n itself indicating that a particular
\nTamoght is 1×3 be refundai as per the order,<\/p>\n
=_there is no occasion for calling in aid<\/p>\n
Section l3~A of the Act for seeking a Writ of<\/p>\n
Mandamus from this court.<\/p>\n
2<\/span>
\n:1:<\/span>
\n.3
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\n2<\/span>
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3<\/span><\/p>\n
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2<\/span><\/p>\n
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E
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2<\/span><\/p>\n
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— -u – u—u.v– – use: a ypsruus –<\/p>\n
5. If the petitioner is so er2’tift.lte–\u00a2I to<\/p>\n
any interest, it can be worked.”-.out’3:1-n:”‘—–.reny<\/p>\n
other manner in acc0rdan_ce._wit,-H lV\u00e9w.jbL.i”tV’_’r}O’t_V ta <\/p>\n
seek a Writ of Mandamuey  I<\/p>\n
order passed by the’\u00bbtTfr’i.,bun\u00e9”3tV.<\/p>\n
For this ;r:easo:i,..  teh:.e…Vp~–rayerv”Air1 the Writ
\nPetition is decli\ufb01edttwf<\/p>\n
P3?<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Jay Cee Enterprises Pvt Ltd vs The State Of Karnataka on 11 August, 2008 Author: D.V.Shylendra Kumar “-v- – -vunl vr I\\M!uVEI-NARA HIGH COURT OF KARNATAKA HIGH IN THE HIGH COURT OF KARNATAKA, EANGALQEEETjTfJ”- DATED THIS THE 1I”*rmx OF AUGUST 2o\u00a78C’f’n THE HO BEFORE N’BLE MR. JUSTICE D;V.SHYLENDRACKU\ufb01AR f.” WRIT PETITION […]<\/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-67142","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Jay Cee Enterprises Pvt Ltd vs The State Of Karnataka on 11 August, 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\/ms-jay-cee-enterprises-pvt-ltd-vs-the-state-of-karnataka-on-11-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Jay Cee Enterprises Pvt Ltd vs The State Of Karnataka on 11 August, 2008 - 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