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S.V. Patwardhan Vs. State of Karnataka - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKarnataka High Court
Decided On
Case NumberWrit Petition No. 7799 of 1982
Judge
Reported in[1984]57STC10(Kar)
ActsKarnataka Sales Tax Act, 1957 - Sections 8A, 8A(1), 8A(3A) and 25A
AppellantS.V. Patwardhan
RespondentState of Karnataka
Appellant AdvocateB.V. Kategeri, Adv.
Respondent AdvocateM.R. Vanaja, High Court Government Pleader
Excerpt:
- constitution of india articles 226 & 227; [n.k. patil, j] resolution passed by the gram panchayath for issue of hakku patras legality of issue of hakku patras questioned in writ petition non-consideration of petitioners representation to the revenue department to take appropriate action - held, the petitioner has not challenged the correctness of issue of hakku patras in favour of respondents 4 to 20. it is open for the petitioner to redress its grievance through proper channel under the provisions of panchayat raj act. petitioner cannot directly make representations to the revenue authorities in the light of the resolution passed by the gram panchayath. writ petition is mis-conceived. .....the assessment to sales tax earlier made and to bring to tax the purchase turnover in old gold and silver articles on the ground that after the introduction of section 8a(3-a) into the act, by the karnataka sales tax amendment act, 1981 (karnataka amendment act no. 7 of 1981), the earlier notification dated 10th september, 1970, issued under section 8a of the act exemption the purchase turnover in old gold and silver articles subject to certain conditions stipulate therein, stood retrospectively cancelled with effect from 1st july, 1972, on which day the rate of tax on gold and silver articles was increased from 3 per cent to 3 1/2 per cent by the provisions of the karnataka sales tax amendment act 5 of 1972. 2. it is not necessary to go into the contention raised by the petitioner that.....
Judgment:
ORDER

Venkatachaliah, J.

1. The matters arises under the Karnataka Sales Tax Act, 1957. In this petition, the petitioner challenges the notice dated 18th January, 1982, issued by the Assistant Commercial Tax Officer, 1st Circle, Bijapur seeking to rectify the assessment to sales tax earlier made and to bring to tax the purchase turnover in old gold and silver articles on the ground that after the introduction of section 8A(3-A) into the Act, by the Karnataka Sales Tax Amendment Act, 1981 (Karnataka Amendment Act No. 7 of 1981), the earlier notification dated 10th September, 1970, issued under section 8A of the Act exemption the purchase turnover in old gold and silver articles subject to certain conditions stipulate therein, stood retrospectively cancelled with effect from 1st July, 1972, on which day the rate of tax on gold and silver articles was increased from 3 per cent to 3 1/2 per cent by the provisions of the Karnataka Sales Tax Amendment Act 5 of 1972.

2. It is not necessary to go into the contention raised by the petitioner that section 8A(3-A) is violative of article 19(1)(g) and article 300-A of the Constitution of India, as the matter admits of being disposed of on a short question. Section 8A(3-A) is attracted to and retrospectively cancels a notification issued under section 8A(1)(a) of the Act. It is conceded by the respondents that the earlier notification dated 10th September, 1970, exempting the purchase turnover of old gold and silver articles in the hands of manufactures subject to certain conditions is not a notification under section 8A(1)(a) and that accordingly is not cancelled by virtue of section 8A(3-A). The submission of learned High Court Government Pleader on behalf of the respondents is placed on record.

3. Accordingly, this writ petition is allowed in part and notice dated 18th January, 1982, issued under section 25A of the Act initiating proceedings for rectification is quashed.

However parties are left to bear their own costs.

4. Smt. Vanaja, learned High Court Government Pleader, is permitted to file her memo of appearance within three weeks from today.


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