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Sri M.S. Jagadeesh Kumar S/o Late T.K. Swamy Versus The Deputy Commissioner of Commercial Taxes (Audit)

2015 (8) TMI 1302 - KARNATAKA HIGH COURT

Liability of son (agent) working on behalf of his mother having power of attorney - Recovery of tax dues - Held that:- The covenants in the power of attorney, Annexure-R1 to the statement of objections, makes it amply clear that petitioner is liable and responsible for the business transaction s including payment of tax, receiving notices of proceeding under the enactments, etc., for and on behalf of his mother Putta Thayamma, the proprietrix of M/s JSS Enterprises. Thus M/s JSS Enterprises havi .....

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with the notice. - In the circumstances, the grievance of the petitioner, apparently, is over the Bank having deducted the said sum of ₹ 2,23,288/- from out of the current account of the petitioner as proprietor of Preethi Wines, made over the payment to the Assessing Authority. That grievance is not the subject matter of this petition and therefore, petitioner is not entitled to the relief sought for. - Decided against the petitioner. - WRIT PETITION NO. 27292 OF 2015 (T-RES) - Dated .....

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iquor M/s JSS Enterprises, a defaulter of tax under the Karnataka Sales Tax Act, 1957, for short KST Act and Rules framed thereunder, for the years 1992-93 upto 1998-99, regard being had to the covenants in the General Power of Attorney executed by Smt.Putta Thayamma for carrying on business, the Assessing Authority sought to recover ₹ 2,23,288 being the balance of arrears of tax in exercise of jurisdiction under Section 14 of the K ST Act by issuing notice dated 20.2.2015 calling upo n th .....

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declare the directions contained in the notice dated 20.2.2015 Annexure-G as illegal and to direct refund of ₹ 2,23,288/- with interest at 18% p.a. from 3.3.2015 until paid. 2. Petition is opposed by filing statement of objections of the respondent-Revenue. It is stated at paragraph 4 that petitioner is a General Power of Attorney holder of his mother Smt.Putta Thayamma, also the proprietrix of M/s JSS Enterprises to carry on its business. At paragraph 5, it is stated that peti .....

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12.2013 another letter Annexure-R3, enclosing demand drafts for availing the Karana Samadhana benefirs for and on behalf of M/s JSS Entrerprises. In paragraph 6, it is stated that notices of reassessment for the years 1992-93 upto 1997-98 were received by the petitioner on 9.6.2014 on behalf of his mother, Putta Thayanamma and being the GPA holder of his mother, proprietrix of M/s J.S.S. Enterprises, the Assessing Authority invoked Section 14 of the KST Act and recovered ₹ 2,23, .....

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