2008 Supreme(Kar) 496

2008 (4) KLO 358 AC 320
IN THE HIGH COURT OF KARNATAKA
D.V. Shylendra Kumar, J.
Writ Petition No. 11473 of 2007 (T-KST)
M/s. Prakrith Builders Pvt. Ltd. - Petitioner
Vs.
The State of Karnataka and Others - Respondents
Decided on 11-8-2008

Result: Writ Petitions dismissed.

Headnote:KARNATAKA SALES TAX ACT, 1957 - Appeal: [D.V. Shylendra Kumar, J] Requirement as to deposit 50% of the amount as determined by the authority - Held, Right to file is only a creature of statute and no one can claim it a vested right or an independent right or as a fundamental right. Statute prescribing a rule that the person preferring appeal shall deposit 50% of the amount as determined by the authority in the order as passed by the authority whose order is under challenge is not violative of Article 14 of the Constitution.