Karnataka High Court
Sri. Rangaswamy. R vs The Commissioner Of Commercial Taxes ... on 30 May, 2024
-1-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 30TH DAY OF MAY, 2024
PRESENT
THE HON'BLE MRS. JUSTICE ANU SIVARAMAN
AND
THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
WRIT PETITION NO. 22861 OF 2023 (S-KSAT)
C/W
WRIT PETITION NO. 22615 OF 2023 (S-KSAT)
Digitally WRIT PETITION NO. 22633 OF 2023 (S-KSAT)
signed by C WRIT PETITION NO. 22650 OF 2023 (S-KSAT)
HONNUR
SAB WRIT PETITION NO. 22668 OF 2023 (S-KSAT)
Location: WRIT PETITION NO. 22735 OF 2023 (S-KSAT)
HIGH COURT WRIT PETITION NO. 22736 OF 2023(S-KSAT)
OF
KARNATAKA WRIT PETITION NO. 22737 OF 2023 (S-KSAT)
WRIT PETITION NO. 22758 OF 2023 (S-KSAT)
WRIT PETITION NO. 22760 OF 2023(S-KSAT)
WRIT PETITION NO. 22761 OF 2023(S-KSAT)
WRIT PETITION NO. 22860 OF 2023(S-KSAT)
WRIT PETITION NO. 22862 OF 2023(S-KSAT)
WRIT PETITION NO. 22863 OF 2023(S-KSAT)
WRIT PETITION NO. 22866 OF 2023(S-KSAT)
WRIT PETITION NO. 22875 OF 2023(S-KSAT)
WRIT PETITION NO. 22895 OF 2023(S-KSAT)
-2-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
IN WP NO.22861/2023:
BETWEEN:
SRI. DHANARAJU. M. K.
S/O LATE KAPANAPPA,
AGED ABOUT 53 YEARS,
WORKING AS FIRST DIVISION ASSISTANT,
OFFICE OF THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES
(INTERNAL AUDIT AND INSPECTION),
MYSORE - 570 004
(A.NO 5886/2022)
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K,ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
a)CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
-3-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
PASSED IN APPLICATION NO.5886/2022 (ANNEXURE-A) AND
ETC.
IN WP NO.22615/2023:
BETWEEN:
SMT. N. T. GAYATHRI,
W/O MAHESH,
AGED ABOUT 48 YEARS,
WORKING AS COMMERCIAL TAX OFFICER,
INTERNAL AUDIT AND INSPECTION - 1,
MYSORE - 570001,
A.NO.5880/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
a)CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
-4-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5880/2022 (ANNEXURE-A). AND
ETC.
IN WP NO.22633/2023
BETWEEN:
SRI. R. UMESH
S/O LATE A RAMALINGE GOWDA,
AGED ABOUT 49 YEARS,
WORKING AS COMMERCIAL TAX INSPECTOR
(ENFORCEMENT), OFFICE OF THE ADDITIONAL
COMMISSIONER OF COMMERCIAL TAXES,
SOUTH ZONE, KORAMANGALA,
BANGALORE - 560047, A NO 5881/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K,ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
-5-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
a)CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5881/2022 (ANNEXURE-A).
IN WP NO. 22650/2023:
BETWEEN:
SRI APPU POOJARI A. T,
S/O LATE THANIYA POOJARI,
AGED ABOUT 54 YEARS,
WORKING AS COMMISSIONER TAX OFFICER,
AUDIT 5.1, DIVISION 5, VTK - 2 KORAMANGALA,
BANGALORE - 560047, A NO.5876/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL
-6-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
FOR THE RECORDS FROM THE HON'BLE KSAT AT BENGALURU
IN RESPECT OF THE IMPUGNED ORDER DATED 05.10.2023
PASSED IN A.No-5876/2022 (ANNEXURE-A) AND ETC.
IN WP NO.22668/2023:
BETWEEN:
SRI RANGASWAMY R,
S/O LATE D RANGAPPA,
AGED ABOUT 49 YEARS,
WORKING AS COMMERCIAL TAX INSPECTOR,
OFFICE OF THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT),
CHALLAKERE ROAD, CHITRADURGA - 577501,
A NO.5937/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL
-7-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
FOR THE RECORDS FROM THE HON'BLE KSAT AT BANGALORE
IN RESPECT OF THE IMPUGNED ORDER DATED 05.10.2023
PASSED IN A.No-5937/2022 (ANNEXURE-A) AND ETC.
IN WP NO. 22735/2023:
BETWEEN:
SRI VIJAYAKUMARA. J,
S/O JAGANAPPA LAMANI,
AGED ABOUT 35 YEARS,
WORKING AS COMMERCIAL TAX INSPECTOR,
OFFICE OF THE ADDITIONAL COMMISSIONER OF
COMMERCIAL TAXES, (SERVICES ANALYSIS WING)
VTK-1, KAVIKALIDASA ROAD, GANDHINAGAR,
BANGALORE - 560009, A NO.5889/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
-8-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO a)
CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5889/2022 (ANNEXURE-A) AND
ETC.
IN WP NO. 22736/2023:
BETWEEN:
SRI YOGANANDA K,
S/O LATE KRISHNE GOWDA,
AGED ABOUT 40 YEARS,
WORKING AS COMMERCIAL TAX INSPECTOR,
OFFICE OF JOINT COMMISSIONER OF COMMERCIAL
TAXES (ENFORCEMENT),
NO.487, BIDARAM KRISHNAPPA RAO,
DEVARAJA MOHALLA, MYSORE-570001,
A.NO.5881/22.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE-560009.
-9-
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO a)
CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5887/2022 (ANNEXURE-A) AND
ETC.
IN WP NO. 22737/2023:
BETWEEN:
SMT. S. G. SAVITHA
D/O. DR.S.V. GOVINDAPPA,
AGED ABOUT 49 YEARS,
WORKING AS JOINT COMMISSIONER OF
COMMERCIAL TAXES (HRD), OFFICE OF THE
COMMISSIONER OF COMMERCIAL TAXES,
GANDHINAGAR, BANGALORE - 560009,
A NO.5883/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
- 10 -
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
THE STATE OF KARNATAKA,
REPRESENTED BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF FINANCE, VIDHANA SOUDHA,
BANGALORE - 560001.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO a)
CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5883/2022 (ANNEXURE-A) AND
ETC.
IN WP NO. 22758/2023:
BETWEEN:
SRI S JAYARAM,
S/O LATE R SANNAIAH,
AGED ABOUT 60 YEARS,
RETIRED AS COMMERCIAL TAX OFFICER (AUDIT),
KOLAR, RESIDING AT NO 227/2, 4TH MAIN,
BYRAPPA BLOCK, THYAGARAJANAGAR,
BANGALORE - 560028,
(SENIOR CITIZEN BENEFITS NOT CLAIMED)
A NO.5873/2022
- 11 -
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE -560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL
FOR THE RECORDS FROM THE HON'BLE KSAT AT BANGALORE
IN RESPECT OF THE IMPUGNED ORDER DATED 05.10.2023
PASSED IN A.No-5873/2022 (ANNEXURE-A) AND ETC.
IN WP NO. 22760/2023:
BETWEEN:
SRI. K. G. SREERANGAPPA
S/O LATE S. GUDDADARANGAPPA,
AGED ABOUT 53 YEARS,
WORKING AS ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES
(ECONOMIC INTELLIGENCE WING)-2
- 12 -
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
OFFICE OF THE COMMISSIONER OF COMMERCIAL
TAXES, KAVIKALIDASA ROAD, GANDHINAGAR,
BANGALORE - 560009. A.NO. 5884/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE STATE OF KARNATAKA,
REPRESENTED BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF FINANCE, VIDHANA SOUDHA,
BANGALORE - 560001.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL
FOR THE RECORDS FROM THE HON'BLE KSAT AT BANGALORE
IN RESPECT OF THE IMPUGNED ORDER DATED 05.10.2023
PASSED IN A.No-5884/2022 (ANNEXURE-A) AND ETC.
IN WP NO. 22761/2023:
BETWEEN:
SRI. S. SRIDHAR,
S/O LATE S SHIVANNA,
- 13 -
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
AGED ABOUT 52 YEARS,
WORKING AS COMMERCIAL TAX INSPECTOR,
OFFICE OF THE ADDITIONAL COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT),
SOUTH ZONE, KORAMANGALA,
BANGALORE 560047, A NO 5882/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO a)
CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5882/2022 (ANNEXURE-A) AND
ETC.
IN WP NO. 22860/2023:
BETWEEN:
- 14 -
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
SRI. R. JANARDHANA,
S/O LATE RAJAPPA,
AGED ABOUT 59 YEARS,
WORKING AS COMMERCIAL TAX OFFICER AUDIT 1,
NAVANAGARA, BAGALKOT - 587103.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO a)
CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5877/2022 (ANNEXURE-A) AND
ETC.
IN WP NO. 22862/2023:
BETWEEN:
- 15 -
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
SMT B R NALINA KUMARI,
W/O SHIVANNA,
AGED ABOUT 58 YEARS,
WORKING AS COMMERCIAL TAX OFFICER,
OFFICE OF LGSTO-210, MANDYA-571 401,
A.NO.5885/22.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE STATE OF KARNATAKA,
REPRESENTED BY ITS COMMISSIONER OF
COMMERCIAL TAXES, (KARNATAKA),
KALIDASAMARGA, GANDHI NAGAR,
BANGALORE - 560 009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
a)CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5885/2022 (ANNEXURE-A) AND
ETC.
- 16 -
NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
IN WP NO. 22863/2023:
BETWEEN:
SRI B. L. KESHAV MURTHY,
S/O LINGAIAH S,
AGED ABOUT 48 YEARS,
WORKING AS ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (LEGAL AFFAIRS-2),
OFFICE OF ADDITIONAL COMMISSIONER
OF LEGAL AFFAIRS,GANDHINAGAR,
BANGALORE - 560009, A NO.5794/22.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE STATE OF KARNATAKA,
REPRESENTED BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF FINANCE,
VIDHANA SOUDHA, BANGALORE - 560001.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
a)CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
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NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5794/2022 (ANNEXURE-A) AND
ETC.
IN WP NO.22866/2023:
BETWEEN:
SRI S DINESH,
S/O LATE T L SIDDALINGAPPA,
AGED ABOUT 53 YEARS,
WORKING AS COMMERCIAL TAX INSPECTOR,
OFFICE OF THE ADDITIONAL COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT),
SOUTH ZONE, KORAMANGALA,
BANGALORE - 560047, A NO.5878/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE - 560 009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
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WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
a)CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5878/2022 (ANNEXURE-A) AND
ETC.
IN WP NO. 22875/2023:
BETWEEN:
SRI. H. S. VASUDEVA,
S/O LATE K V SHREEDHARA,
AGED ABOUT 50 YEARS,
WORKING AS COMMERCIAL TAX INSPECTOR,
OFFICE OF ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT),
MADIKERI-571201, A.NO.5888/22.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA), KALIDASA MARG, GANDHI NAGAR,
BANGALORE-560009.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO a)
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NC: 2024:KHC:18320-DB
WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5888/2022 (ANNEXURE-A) AND
ETC.
IN WP NO.22895/2023:
BETWEEN:
SMT. V. UMADEVI,
W/O S RAMESH KUMAR,
AGED ABOUT 58 YEARS,
WORKING AS ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES (HEAD QUARTERS),
OFFICE OF THE JOINT COMMISSIONER OF
COMMERCIAL TAXES, DGSTO 6, KIADB BUIDLING,
PEENYA, BANGALORE - 560058,
A NO.5879/2022.
...PETITIONER
(BY SRI M S BHAGWATH, SR. COUNSEL A/W
SRI SATISH K, ADVOCATE)
AND:
THE STATE OF KARNATAKA,
REPRESENTED BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF FINANCE, VIDHANA SOUDHA,
BANGALORE - 560 001.
...RESPONDENT
(BY SRI REUBEN JACOB, AAG A/W
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WP No. 22861 of 2023
C/W WP No. 22615 of 2023
WP No. 22633 of 2023
WP No. 22650 of 2023
WP No. 22668 of 2023
WP No. 22735 of 2023
WP No. 22736 of 2023
WP No. 22737 of 2023
WP No. 22758 of 2023
WP No. 22760 of 2023
WP No. 22761 of 2023
WP No. 22860 of 2023
WP No. 22862 of 2023
WP No. 22863 of 2023
WP No. 22866 of 2023
WP No. 22875 of 2023
WP No. 22895 of 2023
SRI VIKAS ROJIPURA, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
a) CALL FOR THE RECORDS FROM THE HON'BLE KARNATAKA
STATE ADMINISTRATIVE TRIBUNAL AT BANGALORE, IN
RESPECT OF THE IMPUGNED ORDER DATED 05/10/2023
PASSED IN APPLICATION NO.5879/2022 (ANNEXURE-A) AND
ETC.
THESE PETITIONS COMING ON FOR PRELIMINARY
HEARING IN 'B' GROUP THIS DAY, ANU SIVARAMAN J.,
MADE THE FOLLOWING:
ORDER
These batch of writ petitions are filed against the order
dated 05.10.2023 passed by the Karnataka State
Administrative Tribunal (Hereinafter referred to as the 'Tribunal'
for short) on applications filed by the petitioners herein
challenging the orders of suspension dated 25.11.2022. The
Tribunal had dismissed the applications filed against the orders
suspending the petitioners from service.
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2. It is contended that the suspension orders came to be
passed on the basis of a news item telecast in a private news
channel i.e. Asianet Suvarna News on 25.11.2022 at 9.00 am
alleging that officers belonging to the Commercial Tax
Department, Madikeri and other areas were habitually
accepting illegal gratification. On the basis of the airing of the
said programme, it is stated that the petitioners were placed
under suspension by order dated 25.11.2022 itself in most of
these cases and on 28.11.2022 in four such cases.
3. It is submitted that the applications before the SAT
were filed and an exparte interim order of suspension was
sought. Exparte interim order was granted in some cases and
refused in others. Those petitioners who were aggrieved by the
non-granting of the exparte interim order approached this
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Court and this Court had granted stay of the impugned orders
of suspension. Thereafter, the matter was heard by the
Tribunal and the order dated 05.10.2023 had been rendered by
the Tribunal. Writ petitions were filed challenging the said
order and interim orders of stay of suspension was again
granted by this Court.
4. It is submitted by the learned Senior Counsel
appearing for the petitioners in these cases that thereafter FIRs
were registered by the Lokayukta police on the basis of the
sting operation on 03.08.2023. The said FIRs came to be
challenged before this Court under Article 226 of the
Constitution of India read with Section 482 Cr.P.C. and a
common judgment was rendered by this Court on 06.10.2023
which is also placed before this Court.
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5. It is contended that FIRs came to be quashed in
respect of officers of the Commercial Tax Department including
the writ petitioners herein on the basis of the non-compliance
of Section 17-A of the Prevention of Corruption Act, 1988.
6. It is submitted by the learned Senior counsel
appearing for the petitioners that in view of the long efflux of
time as well as quashing of the FIRs as against the writ
petitioners and as also the fact that they have been transferred
out of the post which they held at the time when they were
placed under suspension, there would be absolutely no purpose
in continuing the suspension which has never been given effect
to.
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7. It is contended that charge memos have been issued
to most of the petitioners to which replies have been submitted
by some and the disciplinary proceedings are initiated in some
of such cases. It is further contended that in view of the
quashing of the FIRs registered against the writ petitioners,
there would be no purpose in continuing the orders of
suspension as against them.
8. Learned Additional Advocate General appearing on
behalf of the respondent would, on the other hand, point out
that though the FIRs lodged against the writ petitioners stood
quashed for non-compliance of non-obtainment of prior
sanction as provided under Section 17-A of the Prevention of
Corruption Act, 1988, the judgment in the batch of writ
petitions specifically found that the sting operations were
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sustainable. It is further contended that the charge memos
have been served on the officers concerned and most of them
except two officers are no longer serving in the posts in which
they were serving at the time of the suspension.
9. It is further contended that the Tribunal had
considered all the contentions raised on merits and it had been
found that the suspension was sustainable in the facts and
circumstances of the case.
10. It is further submitted that since the disciplinary
proceedings have been initiated against the officers, quashing
of the orders of suspension will prejudice the respondents since
the proceedings have commenced against the officers
concerned.
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11. It is further contended that since the orders of
suspension had been kept in abeyance by orders of this Court,
the period of six months as provided in Rule 10(5) of the
Karnataka Civil Service (Classification, Control and Appeal)
Rules, 1957 cannot be reckoned and therefore, there would be
no question of automatic reinstatement in the instant cases. It
is further contended that therefore the Government should be
permitted to consider whether the extension of suspension is
warranted in each of these cases.
12. Having considered the contentions advanced on
either side, we notice that the orders of suspension had been
kept in abeyance pursuant to the interim order passed by this
Court in Writ Petition No.25388/2022 and connected matters by
its order dated 22.12.2022. Thereafter, the matter was heard
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by the Tribunal and the impugned order was passed on
05.10.2023. The same was challenged before this Court and
this Court had again issued interim order staying the
suspension as against the petitioners herein. It is also
admitted by the learned counsel appearing on either side that
the charge memos have been issued to all the petitioners in
these batch of writ petitions and that the disciplinary
proceedings have been initiated against them.
13. It is also contended that except two of the writ
petitioners, all the other petitioners have been moved out of
the posts which they were holding as on the date of
suspension.
14. In the above factual situation and in view of the fact
that more than eight months have elapsed from the date of the
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order of suspension and since suspension had not been given
effect to due to orders passed by this Court on two occasions,
we are of the opinion that at present all that requires to be
done is to permit the petitioners, who had not suffered the
consequence of the orders of suspension, to continue in service
subject, of course, to the continuation of the disciplinary
proceedings which have been initiated against them. In case
any of the writ petitioners are still working in the posts from
which they were suspended it will be open to the respondents
to consider whether they require to be moved out of the said
posts.
15. Having considered the contentions advanced on
either side and in view of the efflux of time, we direct that the
suspension orders which were under challenge before the
Tribunal shall not be given effect to. The petitioners shall be
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permitted to continue in service, subject to posting orders as
indicated above. It is made clear that we have expressed no
opinion on the merits of the disciplinary proceedings pending
against the petitioners herein.
Accordingly, writ petitions are disposed of.
Sd/-
JUDGE
Sd/-
JUDGE
BRN
