TMI Blog2018 (10) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... plary costs for passing such whimsical order and the writ petition deserves to be allowed. The writ petition is allowed and the impugned order Annexure-A dated 28.10.2016 passed by the 1st Respondent is hereby quashed and set aside. - WRIT PETITION Nos.60480/2016 & 62125-135/2016 (T-RES) - - - Dated:- 24-9-2018 - Dr. VINEET KOTHARI J. Mr. Raghuraman V, Adv. for Petitioner Mr. T.K. Vedamurthy, AGA for Respondents 1. The petitioner-assessee M/s. Kalyani Motors Pvt. Ltd., has filed this writ petition against the reassessment order Annexure-A dated 28.10.2016 passed by the 1st Respondent-Deputy Commissioner of Commercial Taxes (Audit) 2.4, Koramangala, Bengaluru of the Respondent-Department of Commercial Taxes, raising a D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21 of the Karnataka General Clauses Act, 1899 (Karnataka Act III of 1899), and in supersession of Notification No.FD 182 CSL 2008(V), dated 31st July, 2008 (See Sl.No.109), published in Karnataka Gazette, Extraordinary, dated 31st July, 2008, the Government of Karnataka hereby reduces with effect the First day of April, 2010, the tax payable by a dealer engaged in the purchase and sale of used motor vehicles, on the sale of all kinds of used motor vehicles including used motor cycles under sub-section (1) of Section 4 of the said Act to five per cent of the difference between the taxable turnover in respect of such sale and the amount paid towards purchase of such motor vehicles subject to the condition that :- (1) no deduction of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deserves to pay the exemplary costs for passing such whimsical order and the writ petition deserves to be allowed. 8. Accordingly, the writ petition is allowed and the impugned order Annexure-A dated 28.10.2016 passed by the 1st Respondent is hereby quashed and set aside. The 1st Respondent-Assessing Authority Ms. K.C. Sujatha, Deputy Commissioner of Commercial Taxes (Audit) 2.4, Bengaluru, is directed to deposit the costs quantified at ₹ 50,000/- from her personal resources with the Registrar General of this Court within a period of one month from today, failing which, the same may be deducted from her salary by the Commissioner, Commercial Tax Department and the same to be paid to the Registrar General of this Court. The amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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