The Assistant Commissioner vs Shadaxarayya Rajshekarayya Navali
2024 Latest Caselaw 11977 Kant

Karnataka High Court

The Assistant Commissioner vs Shadaxarayya Rajshekarayya Navali on 30 May, 2024

Author: S G Pandit

Bench: S G Pandit

                                                   -1-
                                                              NC: 2024:KHC-D:7223-DB
                                                            WA No. 6167 of 2010 C/W
                                          WA No.30498 of 2012, WA No. 30500 of 2012,
                                          WA No.30636 of 2012, WA No. 30637 of 2012,
                                          WA No.30638 of 2012, WA No. 30888 of 2012,
                                          WA No. 30889 of 2012, WA No. 31269 of 2013


                            IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
                                  DATED THIS THE 30TH DAY OF MAY, 2024
                                                PRESENT
                                   THE HON'BLE MR JUSTICE S G PANDIT
                                                   AND
                                  THE HON'BLE MR JUSTICE G BASAVARAJA
                                   WRIT APPEAL NO.6167 OF 2010 (T-RES)
                                                  C/W
                                   WRIT APPEAL NO.30498 OF 2012(T-RES)
                                   WRIT APPEAL NO.30500 OF 2012(T-RES)
                                   WRIT APPEAL NO.30636 OF 2012(T-RES)
                                   WRIT APPEAL NO.30637 OF 2012(T-RES)
                                   WRIT APPEAL NO.30638 OF 2012(T-RES)
                                   WRIT APPEAL NO.30888 OF 2012(T-RES)
                                   WRIT APPEAL NO.30889 OF 2012(T-RES)
                                   WRIT APPEAL NO.31269 OF 2013(T-RES)


                       IN WRIT APPEAL NO.6167 OF 2010
                       BETWEEN:

                       1.   THE STATE OF KARNATAKA
                            BY ITS FINANCE SECRETARY,
                            VIDHANA SOUDHA, BANGALORE - 01.
                       2.   THE LOCAL VAT OFFICER - 420
JAGADISH
TR                          COMMERCIAL TAX BUILDING, BAGALKOT.
Digitally signed by
JAGADISH T R
Location: HIGH COURT
                                                                         ...APPELLANTS
OF KARNATAKA
DHARWAD BENCH


                       (BY SRI. GANGADHAR J.M., AAG AND
                           SRI. MADANMOHAN M. KHANNUR, AGA)

                       AND:
                       M/S BILWA CONSTRUCTION
                       REP BY ITS PARTNER SANJAY
                       S/O. SHRI GOPAL MALPANI,
                       AGE. 39 YEARS, OCC. CONTRACTOR,
                       R/O. BAGALKOT.
                                                                      ...RESPONDENT
                       (BY SRI. N.P. VIVEKMEHTA, ADVOCATE FOR
                           SRI. ATUL K. ALUR, ADVOCATE)
                             -2-
                                       NC: 2024:KHC-D:7223-DB
                                     WA No. 6167 of 2010 C/W
                   WA No.30498 of 2012, WA No. 30500 of 2012,
                   WA No.30636 of 2012, WA No. 30637 of 2012,
                   WA No.30638 of 2012, WA No. 30888 of 2012,
                   WA No. 30889 of 2012, WA No. 31269 of 2013


     THIS WRIT APPEAL FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961, PRAYING TO, SET ASIDE THE ORDER
DATED:22/04/2009 PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.14001/2008(TAX) BY ALLOWING THIS WRIT APPEAL.

IN WRIT APPEAL NO.30498 OF 2012

BETWEEN:

1.   THE STATE OF KARNATAKA
     DEPARTMENT OF FINANCE,
     BY ITS SECRETARY,
     VIDHANA SOUDHA, AMBEDKAR VEEDHI,
     BANGALORE-01.

2.   COMMERCIAL TAX OFFICER,
     COMMERCIAL TAXES IN KARNATAKA,
     VANIJYA TERIGE KARYALAYA,
     GANDHINAGAR, BANGALORE-09.
                                                ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)

AND:

G.K. BHUTALI,
AGE: 42 YEARS, OCC: ENGINEER &
CLASS-I CONTRACTOR, VIKRAMPUR EXT.ATHANI,
TQ: ATHANI, DIST: BELGAUM.
                                               ...RESPONDENT
(RESPONDENT SERVED)

     THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961 PRAYING TO, SET ASIDE THE ORDER
DATED:12/09/2011 PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.60449/2010(TAX) BY ALLOWING THIS APPEAL & ETC.,

IN WRIT APPEAL NO.30500 OF 2012
BETWEEN:

1.   THE ASSISTANT COMMISSIONER
     OF COMMERCIAL TAXES, (ENFORCEMENT-II),
     TQ. GANGAVATHI, DIST: KOPPAL.
                               -3-
                                       NC: 2024:KHC-D:7223-DB
                                     WA No. 6167 of 2010 C/W
                   WA No.30498 of 2012, WA No. 30500 of 2012,
                   WA No.30636 of 2012, WA No. 30637 of 2012,
                   WA No.30638 of 2012, WA No. 30888 of 2012,
                   WA No. 30889 of 2012, WA No. 31269 of 2013


2.   COMMISSIONER OF COMMERCIAL TAXES,
     KARNATAKA VTK-I,
     GANDHINAGAR, BANGALORE-09.

3.   STATE OF KARNATAKA
     BY ITS SECRETARY,
     FINANCE DEPARTMENT,
     VIDHANA SOUDHA, BANGALORE.
                                                ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)

AND:

SHRI SHADAXARAYYA RAJSHEKARAYYA
NAVALI HIREMATH,
AGE: 50 YEARS, OCC: PWD CLASS-I CONTRACTOR,
R/O. NAVANAGAR, HUNAGUND,
DIST: BAGALKOT-587118.
                                               ...RESPONDENT
(BY SRI. J.S. SHETTY, ADVOCATE)
      THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961 PRAYING TO, SET ASIDE THE ORDER
DATED:15/10/2010 AND ORDER DATED 27.05.2010 PASSED BY THE
LEARNED SINGLE JUDGE IN W.P.NO.61713/2010(TAX) BY ALLOWING
THIS APPEAL & ETC.,


IN WRIT APPEAL NO.30636 OF 2012

BETWEEN:

1.   VAT SUB-OFFICER-382,
     ATHANI.

2.   LOCAL VAT OFFICER-440,
     BIJAPUR.

3.   THE COMMISSIONER OF COMMERCIAL TAXES,
     VANIJYA TERIGA KARYALAYA,
     GANDHINAGAR, BANGALORE.

4.   THE STATE OF KARNATAKA
     DEPARTMENT OF FINANCE,
     BY ITS SECRETARY,
                              -4-
                                        NC: 2024:KHC-D:7223-DB
                                      WA No. 6167 of 2010 C/W
                    WA No.30498 of 2012, WA No. 30500 of 2012,
                    WA No.30636 of 2012, WA No. 30637 of 2012,
                    WA No.30638 of 2012, WA No. 30888 of 2012,
                    WA No. 30889 of 2012, WA No. 31269 of 2013


     VIDHANA SOUDHA, AMBEDKAR VEEDHI,
     BANGALORE-560001.
                                                 ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)
AND:

1.   SHRI SHIVARUDRA R. GHULAPPANAVAR
     AGE: 38 YEARS,
     R/O. RAYAGOUDA CHULAPPAHAVAR
     ENGINEER AND CONTRACTOR,
     VIKRAMPUR, ATHANI,
     DISTRICT BELGAUM.

2.   SHRI REVANNA M. PATIL
     AGE: 40 YEARS,
     OCC: CONSUTING CIVIL ENGINEER AND
     CLASS I CONTRACTOR, MADHABAVI POST,
     TQ: ATHANI, DIST: BELGAUM.

3.   MRS SHAINAJABI W/O. IMAM BIRADAR
     AGE: 42 YEARS,
     M/S. BIRADAR CONSTRUCTIONS,
     GOVT. REGD. CONTRACTOR,
     DR. DESAI COMPLEX, NEAR HEAD POST OFFICE,
     ATHANI-591304, DIST: BELGAUM.

4.   SHRI IMAM S/O. GUDUSAHEB BIRADAR
     AGE: 50 YEARS,
     M/S. I.G. BIRADAR, CLASS-I CONTRACTOR,
     VIKRAMPUR, ATHANI, DIST: BELGAUM.

5.   SHRI VISHWANATH N. SHETTY,
     S/O. NARAYANA SHETTY,
     AGE: 42 YEARS, OCC: CLASS-I CONTRACTOR,
     KPWD (REGD), SHANTHINAGAR, ATHANI.

6.   SHRI NANASAB P. AWATADE
     S/O. NANASAHEB PANDURANGA AWATADE,
     AGE: 38 YEARS, OCC: CLASS-I PWD CONTRACTOR,
     VIKRAMPUR, ATHANI,
     DIST: BELGAUM.
                                             ...RESPONDENTS
(BY SRI. H.R. KAMBIYAVAR, ADVOCATE FOR R1,
NOTICE TO R2 TO R6 ARE SERVED)
                             -5-
                                       NC: 2024:KHC-D:7223-DB
                                     WA No. 6167 of 2010 C/W
                   WA No.30498 of 2012, WA No. 30500 of 2012,
                   WA No.30636 of 2012, WA No. 30637 of 2012,
                   WA No.30638 of 2012, WA No. 30888 of 2012,
                   WA No. 30889 of 2012, WA No. 31269 of 2013




     THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961, R/W. RULE 27 OF WRIT PROCEEDINGS, PRAYING
TO, SET ASIDE THE ORDER DATED:21/08/2009 PASSED BY THE
LEARNED SINGLE JUDGE IN W.P.NO.9405/2008 (TAX-KST) BY
ALLOWING THIS WRIT APPEAL.

IN WRIT APPEAL NO.30637 OF 2012

BETWEEN:

1.   THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES,
     AUDIT 2 NAVANAGAR, HUBLI.

2.   THE COMMISSIONER OF COMMERCIAL TAXES,
     VANIJYA TERIGA KARYALAYA,
     GANDHINAGAR, BANGALORE.

3.   THE STATE OF KARNATAKA,
     DEPARTMENT OF FINANCE,
     BY ITS SECRETARY,
     VIDHANA SOUDHA, AMBEDKAR VEEDHI,
     BANGALORE-560001.
                                                ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)
AND:

M/S MAHALINGA SHETTY & CO. LTD.,
R/BY ITS MANAGING DIRECTOR,
MR. RAJU MAHALINGA SHETTY,
AGE: 52 YEARS, ENGINEER & CONTRACTORS,
NO. 64, VISHWESHWARNAGAR,
HUBLI-580 032.
                                               ...RESPONDENT
(BY SRI. H.R. KAMBIYAVAR AND
    SRI. M.N. SHANKAREGOUDA, ADVOCATES)

     THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961, R/W. RULE 27 OF WP PROCEEDINGS, PRAYING
TO, SET ASIDE THE ORDER DATED:21/08/2009 PASSED BY THE
LEARNED SINGLE JUDGE IN W.P.NO.30472/2008 (TAX-KST) BY
ALLOWING THIS WRIT APPEAL.
                              -6-
                                       NC: 2024:KHC-D:7223-DB
                                     WA No. 6167 of 2010 C/W
                   WA No.30498 of 2012, WA No. 30500 of 2012,
                   WA No.30636 of 2012, WA No. 30637 of 2012,
                   WA No.30638 of 2012, WA No. 30888 of 2012,
                   WA No. 30889 of 2012, WA No. 31269 of 2013


IN WRIT APPEAL NO.30638 OF 2012
BETWEEN:

1.   THE ASST. COMMISSIONER OF COMMERCIAL TAXES,
     LOCAL VAT OFFICE 340, HAVERI.

2.   THE COMMISSIONER OF COMMERCIAL TAXES,
     VANIJYA TARIGE KARYALAYA,
     GANDHINAGAR, BANGALORE.

3.   THE STATE OF KARNATAKA
     DEPARTMENT OF FINANCE,
     BY ITS SECRETARY,
     VIDHANA SOUDHA, AMBEDKAR VEEDHI,
     BANGALORE-1.
                                                ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)

AND:
1.   SHRI S.C. MARADUR
     AGE: 41 YEARS, OCC: CIVIL ENGINEERS AND
     CONTRACTOR, RAJENDRA NAGAR,
     OPP: STATE BANK OF MYSORE, HAVERI-10.

2.   SHRI N.C. MARADUR,
     AGE: 40 YEARS, OCC: CIVIL ENGINEERS AND
     CONTRACTOR, RAJENDRA NAGAR,
     OPP: STATE BANK OF MYSORE, HAVERI-10.
                                               ...RESPONDENTS
(BY SRI. H.R. KAMBIYAVAR, ADVOCATE)

     THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961, R/W. RULE 27 OF WP PROCEEDINGS RULES,
PRAYING TO, SET ASIDE THE ORDER DATED:21/08/2009 PASSED BY
THE LEARNED SINGLE JUDGE IN W.P.NO.9402/2008 (TAX-KST) BY
ALLOWING THIS WRIT APPEAL.

IN WRIT APPEAL NO.30888 OF 2012
BETWEEN:

1.   ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
     LVO-510, KINNAL ROAD, KOPPAL.
                              -7-
                                        NC: 2024:KHC-D:7223-DB
                                      WA No. 6167 of 2010 C/W
                    WA No.30498 of 2012, WA No. 30500 of 2012,
                    WA No.30636 of 2012, WA No. 30637 of 2012,
                    WA No.30638 of 2012, WA No. 30888 of 2012,
                    WA No. 30889 of 2012, WA No. 31269 of 2013




2.   THE COMMISSIONER OF COMMERCIAL TAXES
     VANIJYA TERIGE KARYALAYA,
     GANDHI NAGAR, BANGALORE-09.

3.   THE STATE OF KARNATAKA
     DEPARTMENT OF FINANCE,
     R/BY ITS SECRETARY,
     VIDHANA SOUDHA, BNAGALORE-09.
                                                 ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)

AND:

1.   V.R. PATIL AND ASSOCIATES
     AGE: 41 YEARS, OCC: CONTRACTOR, 183,
     HOSALINGAPUR, TQ: KOPPAL.
     REP. BY SHARNAGOUD.

2.   VINAY S/O IRAYYA GOUDAR
     AGE: 31 YEARS, OCC: CONTRACTOR
     SIRASAPPAYANAMATH STREET,
     KATARKI ROAD, KOPPAL.

3.   YELLAPPA S/O SHIVAPPA KATARALLI,
     AGE: 51 YEARS, OCC: CONTRACTOR
     TEGGINKERI STREET, KOPPAL.

4.   DYAMANNA S/O GANGAPPA KARIGAR
     AGE: 39 YEARS, OCC: CONTRACTOR,
     AT POST HATTI, TQ AND DIST: KOPPAL.
                                               ...RESPONDENTS
(BY SRI. H.R. KAMBIYAVAR, ADVOCATE)

     THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961, PRAYING TO, SET ASIDE THE ORDER
DTD.30.09.2011 PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NOS.60497-500/2010 BY ALLOWING THIS APPEAL.

IN WRIT APPEAL NO.30889 OF 2012
BETWEEN:

1.   THE ASSISTANT COMMISSIONER OF
                              -8-
                                        NC: 2024:KHC-D:7223-DB
                                      WA No. 6167 of 2010 C/W
                    WA No.30498 of 2012, WA No. 30500 of 2012,
                    WA No.30636 of 2012, WA No. 30637 of 2012,
                    WA No.30638 of 2012, WA No. 30888 of 2012,
                    WA No. 30889 of 2012, WA No. 31269 of 2013


     COMMERCIAL TAXES,
     LVO-510, KINNAL ROAD, KOPPAL.

2.   THE ASSISTANT COMMISSIONER OF
     COMMERCIAL TAXES, LVO-490,
     BUDA COMPLEX, BELLARY.

3.   THE COMMISSIONER OF
     COMMERCIAL TAXES,
     VANIJYA TERIGE KARYALAYA,
     GANDHI NAGAR, BANGALORE -09.

4.   THE STATE OF KARNATAKA
     DEPARTMENT OF FINANCE,
     R/BY ITS SECRETARY,
     VIDHANA SOUDHA, BANGALORE -09.
                                                 ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)

AND:

1.   SRI. BASAVARAJ M.PURAD
     AGE: 47 YEARS, OCC: CONTRACTOR,
     NEAR BANNIKATTI AT POST, KOPPAL-583231.

2.   KASINATH REDDY
     AGE: 57 YEARS, OCC: CONTRACTOR,
     B.T. PATIL NAGAR, AT POST KOPPAL-583231.

3.   SURESH BHUMAREDDY
     AGE: 47 YEARS, OCC: CONTRACTOR,
     NEAR I.B. KINNAL ROAD,
     AT POST KOPPAL-583232.

4.   DEVAPPA H. ARAKERI
     AGE: 47 YEARS, OCC: CONTRACTOR,
     AT POST ARAKERI,
     TQ: YALABURGA, DIST: KOPPAL.

5.   P. SAMBASHIVARAO S/O P. LINGAYYA,
     AGE: 42 YEARS, OCC: CONTRACTOR,
     NEAR HANUMAN TEMPLE,
     MUNIRABAD DAM, DIST: KOPPAL.
                             -9-
                                       NC: 2024:KHC-D:7223-DB
                                     WA No. 6167 of 2010 C/W
                   WA No.30498 of 2012, WA No. 30500 of 2012,
                   WA No.30636 of 2012, WA No. 30637 of 2012,
                   WA No.30638 of 2012, WA No. 30888 of 2012,
                   WA No. 30889 of 2012, WA No. 31269 of 2013


6.   K. EDUKONDALU
     AGE: 47 YEARS, OCC: CONTRACTOR,
     NEAR HANUMAN TEMPLE,
     MUNIRABAD DAM, TQ: KOPPAL.

7.   P. VARAPRASAD RAO S/O P. LINGAYYA
     AGE: 40 YEARS, OCC: CONTRACTOR,
     NEAR HANUMAN TEMPLE, TQ & DIST: KOPPAL.
                                               ...RESPONDENTS

(BY SRI. H.R. KAMBIYAVAR, ADVOCATE)

     THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, 1961, PRAYING TO, SET ASIDE THE ORDER
DTD.30.09.2011 PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.60218-224/2010[T-RES] BY ALLOWING THIS APPEAL.

IN WRIT APPEAL NO.31269 OF 2013

BETWEEN:

1.   THE STATE OF KARNATAKA
     DEPARTMENT OF FINANCE
     BY ITS SECRETARY,
     VIDHANA SOUDHA, BANGALORE-01.
2.   THE COMMISSIONER OF
     COMMERCIAL TAXES IN KARNATAKA,
     VANIJYA TERIGE KARYALAYA-1,
     GANDHINAGAR, BANGALORE-9.
3.   THE ASSISTANT COMMISSIONER
     OF COMMERCIAL TAXES, VAT SUB OFFICE-511
     SAROJA COMPLEX, BUS STAND ROAD,
     GANGAVATHI-583227, DIST: KOPPAL.
                                                ...APPELLANTS
(BY SRI. GANGADHAR J.M., AAG AND
    SRI. MADANMOHAN M. KHANNUR, AGA)

AND:

SRI. RAVINDRANATH S/O PAMPAMAHESHWAR
AGED ABOUT 51 YEARS,
NO.169/A, VEERENDRA NILAYA
VIRUPAPUR ROAD, SAROJA NAGAR,
GANGAVATHI, DIST: KOPPAL-583227.
                                       - 10 -
                                                 NC: 2024:KHC-D:7223-DB
                                               WA No. 6167 of 2010 C/W
                             WA No.30498 of 2012, WA No. 30500 of 2012,
                             WA No.30636 of 2012, WA No. 30637 of 2012,
                             WA No.30638 of 2012, WA No. 30888 of 2012,
                             WA No. 30889 of 2012, WA No. 31269 of 2013


                                                            ...RESPONDENT
(BY SRI. K. ANANDKUMAR, ADVOCATE)

      THIS WRIT APPEAL IS FILED U/S.4 OF THE KARNATAKA HIGH
COURT ACT, PRAYING TO SET-ASIDE THE JUDGMENT DATED
23.07.2013 PASSED BY THE LEARNED SINGLE JUDGE IN
W.P.NO.63461/2009 & ETC.,

     THESE APPEALS COMING ON FOR FINAL HEARING, THIS DAY,
S G PANDIT, J., DELIVERED THE FOLLOWING:

                                  JUDGMENT

In all these appeals, order dated 22.04.2009 in WP

No.14001/2008, order dated 12.09.2011 in WP

No.60449/2010, order dated 15.10.2011 in WP

No.61713/2010, orders dated 21.08.2009 in WP

No.9405/2008, WP No.30472/2008 and WP No.9402/2008,

order dated 30.09.2011 in WP Nos.60497-500/2010 & WP

Nos.60218-224/2010 and the order dated 23.07.2013 in WP

No.63461/2009 are under challenge, wherein the

constitutional validity of Section 15(5)(e) of the Karnataka

Value Added Tax Act, 20031 was declared ultra vires the

Constitution of India, by following the judgment of learned

Single Judge dated 13.04.2009 passed in WP No.9757/2007

and connected writ petitions.

'KVAT Act', for short

- 11 -

NC: 2024:KHC-D:7223-DB WA No. 6167 of 2010 C/W WA No.30498 of 2012, WA No. 30500 of 2012, WA No.30636 of 2012, WA No. 30637 of 2012, WA No.30638 of 2012, WA No. 30888 of 2012, WA No. 30889 of 2012, WA No. 31269 of 2013

2. The State had preferred WA Nos.2605/2009 &

connected matters against the order dated 13.04.2009

passed in WP No.9757/2007 & connected writ petitions. A

co-ordinate Bench of this Court disposed off the said writ

appeals vide judgment dated 18.12.2023. The co-ordinate

Bench of this Court had formulated following questions of law

in the said writ appeals:

(i) Whether Section 15(5)(e) of the KVAT Act, inserted by the Finance Act, 2007 is ultra vires Constitution?

(ii) If the answer to the above question is in the negative, will it have retrospective effect i.e., from April 1, 2006?

3. The co-ordinate Bench of this Court answered

Point No.(i) in the affirmative and insofar as Point No.(ii), it

was held that as the point No.(i) is answered in the

affirmative, Point No.(ii) does not require any consideration.

Thus, we are of the considered view that the issue on hand

in the present appeals is squarely covered by the decision of

the co-ordinate Bench of this Court in WA No.2605/2009 &

connected matters, dated 18.12.2023. Accordingly, all these

- 12 -

NC: 2024:KHC-D:7223-DB WA No. 6167 of 2010 C/W WA No.30498 of 2012, WA No. 30500 of 2012, WA No.30636 of 2012, WA No. 30637 of 2012, WA No.30638 of 2012, WA No. 30888 of 2012, WA No. 30889 of 2012, WA No. 31269 of 2013

appeals are disposed off by following decision of the co-

ordinate Bench of this Court referred to supra.

Pending applications, if any, are disposed off as not

surviving for consideration.

Sd/-

JUDGE

Sd/-

JUDGE

JTR CT:VP