Karnataka High Court
The Commercial Tax Officer vs M/S Sri Padmavathi Energy Solutions ... on 11 November, 2024
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NC: 2024:KHC:45384-DB
WA No. 1592 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 11TH DAY OF NOVEMBER, 2024
PRESENT
THE HON'BLE MR JUSTICE V KAMESWAR RAO
AND
THE HON'BLE MR JUSTICE S RACHAIAH
WRIT APPEAL NO. 1592 OF 2024 (T-RES)
BETWEEN:
1. THE COMMERCIAL TAX OFFICER,
(ENFORCEMENT)-34,
VANIJYATHERIGE KARYALAYA -2,
KORAMANGALA,
BENGALURU - 560 047.
2. THE JOINT COMMISSIONER OF
COMMERCIAL TAXES,
BMTC BUILDING SHANTHINAGAR,
BENGALURU - 560 027.
...APPELLANTS
Digitally (BY SRI. ADITYA VIKRAM BHAT, AGA)
signed by K G
RENUKAMBA
Location: AND:
High Court of
Karnataka
M/S. SRI. PADMAVATHI ENERGY
SOLUTIONS INDIA PVT. LTD.,
SY. NO. 515/E, UDITYAL ROAD,
UDITYAL, MAHBUBNAGAR, TELANGANA - 509 202,
REP BY ITS GENERAL MANAGER.
...RESPONDENT
(BY SMT. SHIVANI SHETTY AND
SMT. AYUSSHI AGARWAL, ADVOCATES FOR C/R1)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA
HIGH COURT ACT PRAYING TO SET ASIDE THE IMPUGNED AD
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NC: 2024:KHC:45384-DB
WA No. 1592 of 2024
INTERIM ORDER DATED 04.10.2024 PASSED BY THE LEARNED
SINGLE JUDGE IN WP NO.27303/2024, ETC.
THIS APPEAL, COMING ON FOR ORDER, THIS DAY,
JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE V KAMESWAR RAO
AND
HON'BLE MR JUSTICE S RACHAIAH
ORAL JUDGMENT
(PER: HON'BLE MR JUSTICE V KAMESWAR RAO)
The challenge in this appeal is to an order dated
04.10.2024 passed by the learned Single Judge in
W.P.No.27303/2024, whereby the learned Single Judge has
granted an ad-interim relief in favour of the respondent by
directing the appellants herein to release the goods in favour of
the respondent herein, on the respondent depositing 25% of
the total demand made by the appellants herein.
2. The only submission of the learned counsel for the
appellants is that, the final order under Section 130 of the
Goods Act has been passed and the remedy for the respondent
is to file an appeal against the said order.
NC: 2024:KHC:45384-DB
3. In any case, it is the submission that, 25% would
not satisfy the requirement of the demand and as such, the
respondent need to furnish a Bank Guarantee in favour of the
Commercial Taxes Officer (Enforcement) -34, Bengaluru, for
the balance amount.
4. The learned counsel for the appellants also states
that, despite the direction of the learned Single Judge, the
respondent has not even deposited 25% of the amount, which
shall be Rs.5,37,689/-
5. The learned counsel appearing for the respondent is
agreeable to the said submission made by the learned counsel
for the appellant that, the respondent shall furnish Bank
Guarantee for the balance amount.
6. Noting the aforesaid submissions, the respondent
shall deposit the Demand Draft with the Officer of the
appellants for an amount of Rs.5,37,689/- during the course of
the day.
7. The respondent shall also furnish a Bank Guarantee
for an amount of Rs.16,13,061/- in the name of the
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Commercial Taxes Officer (Enforcement) -34, Bengaluru, within
one week from today.
8. The writ appeal is disposed of.
9. The deposit shall be subject to the final outcome of
the writ petition.
10. Pending I.A.No.1/2024 do not survive for
consideration and stands disposed of.
Sd/-
(V KAMESWAR RAO)
JUDGE
Sd/-
(S RACHAIAH)
JUDGE
SMC
