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2019 (12) TMI 222 - HC - VAT and Sales TaxLiability to deduct interest on delayed refund from fourth respondent (VAT officer), personally, from out of his salary - Direction issued by the Single Member Bench of the HC - section 50 of Karnataka VAT Act - HELD THAT:- There was no specific concession by the learned Additional Government Advocate that it was the fourth respondent in the writ petition who was liable to pay interest in terms of Section 50 of Karnataka Value Added Tax Act. In second paragraph, a direction was issued to the fourth respondent in the writ petition to refund the amount. Further direction was issued to the fourth respondent to refund the amount and to pay simple interest at the rate of 6% p.a., from out of his salary. No reasons have been assigned by the learned single Judge as to why fourth respondent in the writ petition was personally liable to pay interest from out of his salary. Therefore, it was necessary for the writ petitioner to implead the appellant in writ appeal No.1430/2019 in his individual capacity so that notice could have been issued to the said officer and he could have been heard by the learned single Judge on the liability to pay interest from his salary. It is directed that specific notice of writ petition ought to have been served to the fourth respondent in the writ petition in his personal capacity before directing him to pay interest from out of his salary Paragraph 2 of the impugned order dated 29th October, 2015 is hereby quashed and set aside; - the direction contained in Paragraph 3 of the impugned order is against the revenue authority which is binding on the State Government and the said direction is not against any specific officer. - appeal allowed.
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