TMI Blog2018 (8) TMI 2065X X X X Extracts X X X X X X X X Extracts X X X X ..... 2065 - KARNATAKA HIGH COURT - TMI - Vires of first and second provisos to sub-section (1) of Section 40 of the Karnataka Value Added Tax Act, 2003 - enlarging the period of limitation substituted by Act No.17 of 2012 only with prospective effect from 01.04.2012 - HELD THAT:- The issue involved in the present writ petitions have already been considered and decided by this Court in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Patil, Adv.) For the Respondent : Sri. T.K. Vedamurthy-AGA ORDER The petitioner has filed these writ petitions for writ of certiorari or a declaration, declaring that the first and second provisos to sub-section (1) of Section 40 of the Karnataka Value Added Tax Act, 2003 enlarging the period of limitation substituted by Act No.17 of 2012 only with prospective effect from 01.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure-C. 2. Learned senior counsel for petitioners and learned AGA fairly submits that the issue involved in the present writ petitions have already been considered and decided by this Court in the case of M/s Ciftech Solutions Pvt. Ltd., Vs. State of Karnataka and others in W.P.No.51802/2014 and connected matters dated 12.08.2015. The said order passed by the Co-ordinate Bench has reached fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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