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M/s. Maya Appliances Pvt. Ltd. Versus State of Karnataka

Constitutional validity of Rule - KVAT - Determination of tax liability - Maintainability of writ petition - Held that:- It is hardly required to be stated that when the writ powers are invoked under Article 226 of the Constitution of India, may be, for challenging the validity of the statutory rule, this Court in normal circumstance by way of self-imposed restriction would relegate the party to the statutory, alternative remedy. The appellant/original petitioner had the option of challenging th .....

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were passed. Not only that, but thereafter the appellant has preferred the statutory appeal before the Appellate Authority under the KVAT Act and those appeals are pending consideration. Under these circumstances, we find that the challenge to the validity of the rule if not entertained by the learned single Judge, it cannot be said that the discretion is perversely exercised or that the learned single Judge has committed an error on the face of the record in exercise of the discretion to enter .....

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R SRI. N. MANOHAR, ADVOCATE) RESPONDENTS: (BY SRI: T.K. VEDAMURTHY, ADDL. GOVT. ADVOCATE) O R D E R JAYANT PATEL J. The present appeal is directed against order dated 15/4/2015, passed by the learned single Judge of this Court in W.P.No.4363/2015, whereby the learned single Judge, for reasons recorded in the order, has dismissed the petition. 2. We have heard Mr. R.L.Ramani, learned Senior Counsel appearing with Mr. N.Manohar, learned couns .....

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ndia. Thereafter, the appellant/original petitioner preferred Writ Petition No.4363/2015 before the learned single Judge of this Court, challenging the validity of the Rule, but the learned single Judge found that the issue is already covered by the earlier decision in Writ Petition No.9464/2008 decided vide order dated 16/7/ 2008 and the decision of the Division Bench of this court da ted 19/3/2014 in STA.Nos.120/2012 and 1-10/2013 against which, the matter is pending before the Apex Court an d .....

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was not pressed. It was submitted that if the petition is not entertained, the appellant could be remediless and therefore, this court may interfere in exercise of the appellate power. 5. Before we consider the matter further, we need to record that in an intra court appeal, the judicial scrutiny to the order of the learned single Judge would be, limited to perverse exercise of discretion or jurisdictional error or error apparent on the face of the record. Eve .....

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tter before the Apex Court in Special L eave Petition (Civil) and the matter is pending before the Apex Court, but the relevant aspect is that no interim stay has been granted by the Apex Court. The matter can further be examined in two facets: one, pertaining to the liability which has already been confirmed by the Division Bench of this Court in STA.Nos.120/2012 and 1-10/2013 and the other, is in respect of taxation liability for the subsequent assessment years. It is not in dispute and it is .....

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2/2014 and same came to be dismissed by the learned single Judge vide order dated 15.4.15 against which the appellant herein has also preferred separate Writ Appeal Nos.1615-1626/2015, which have been disposed of today. 7. In these circumstances, we may also record that the aforesaid writ petitions as well as the present writ petition came to be decided by the learned Single Judge on the very date i.e., 15/04/2015 and the learned Sing le Judge in view of the aforesaid facts and circu .....

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of the Tribunal, the decision can be challenged before this Court in the revisional jurisdiction under the KVAT Act, but the said stage has not arrived as yet. 9. It is hardly required to be stated that when the writ powers are invoked under Article 226 of the Constitution of India, may be, for challenging the validity of the statutory rule, this Court in normal circumstance by way of self-imposed restriction would relegate the part y to the statutory, alternative remedy. The appell .....

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response to the notice and the assessment orders were passed. Not only that, but thereafter the appellant has preferred the statutory appeal before the Appellate Authority under the KVAT Act an d those appeals are pending consideration. Under these circumstances, we find that the challenge to the validity of the rule if not entertained by the learned single Judge, it cannot be said that the discretion is perversely exercised or that the learned single Judge has committed an error on the face of .....

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this Court in exercise of the statutory power of hearing the appeal has taken a particular decision, the same cannot be upset by the invoking the power under Article 226 of the Constitution of the very Court i.e., this Court. Hence , if the facts of the earlier assessments are considered and the decision of this Court in STA.Nos.120/2012 and 1-10/201 3 are kept in mind, even otherwise also, the writ petition under Article 226 of the Constitution for upsetting the order passed in the appellate ju .....

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