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M/s. Heaven Inn (Bar Attached) Versus The State of Karnataka, Assistant Commissioner of Commercial Taxes

2016 (6) TMI 8 - KARNATAKA HIGH COURT

Constitutionality of Notification No. FD 21 CSL 2014(II) dated 28.02.2014 - levy of tax on sale of liquor including beer, fenny, liqueur and wine by a dealer who is not a person holding licence in Form - Held that:- by respectfully agreeing with the submission at bar by the learned Additional Government Advocate for the Revenue and having gone through the detailed judgment of the learned Single Judge dated 30.09.2015 (Sri. M.Madhava Gowda vs. Under Secretary to Government and others) and other c .....

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the present case has laid challenge to the Notification No.FD 21 CSL 2014(II) dated 28.02.2014 which is quoted below:- "In exercise of the powers conferred by sub-section (1) of Section 5 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby exempts with effect from the First day of March, 2014, the tax payable under the said Act on the sale of liquor including beer, fenny, liqueur and wine by a dealer who is not a person holding licence i .....

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titioner has made following prayers in the writ petition:- (a) To hold that the Notification bearing No.FD 21 CSL 2014 (II) dated 28.02.2014 (Annexure-"A") issued by 1st respondent is discriminatory in nature and as such quash the same as un-constitutional; (b) The petitioner most respectfully pray that this Hon'ble High Court may be pleased to issue a Writ of Certiorari or a direction in the nature of a Writ of Certiorari quashing the impugned order dated 05.02.2016 (Annexure-B) p .....

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peals have been preferred by the petitioner before the Division Bench of this Court. He further submitted that later on, in an identical writ petition filed in W.P.No.16317/2016 (T-Res) (M. Srinivas Kumar vs. The State of Karnataka)., another learned Single Judge of this Court passed the following order on 11.04.2016 placing the matter before the appropriate Division Bench which is seized of the appeals in W.A.No.4893/2016 and connected matters, after obtaining necessary orders from the Hon' .....

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ng necessary orders fro the Honourable Chief Justice." He therefore submitted that the same order may be passed by this Court in the present writ petition also. 4. Mr. T.K. Vedamurthy, learned Additional Government Advocate appearing for the Revenue, however, submitted that the present writ petitions have been unnecessarily filed and they deserve to be dismissed in the light of the judgment of the learned Single Judge dated 30.09.2015, against which an appeal is already said to be pending b .....

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serves to be dismissed. 5. I have heard the learned counsels. 6. This Court respectfully agrees with the submission at bar by the learned Additional Government Advocate for the Revenue and having gone through the detailed judgment of the learned Single Judge dated 30.09.2015 (Sri. M.Madhava Gowda vs. Under Secretary to Government and others) and other connected cases, dismissing similar writ petitions, this Court is of the opinion that the present writ petition also deserves to be dismissed for .....

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escribed for a similar licence holder who is running Bar and Restaurant business in rural area is ₹ 2.00 lakhs though both the class of licence holders run the same business. This exemption is extended to Bar and Restaurants operating in rural areas considering the fact of no value addition between the price at which liquor is purchased and sold to customers in rural areas. However, a Hotel, Boarding House and Lodge holding licence in Form CL-7 though located in rural area, liquor is serve .....

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