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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 05^TH DAY OF FEBRUARY, 2021

PRESENT

THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA

AND

THE HON'BLE MR. JUSTICE V.SRISHANANDA

WRIT APPEAL NO.309/2020

C/W

WRIT APPEAL NO. 386/2020

WRIT APPEAL NO. 4039/2019 (T-RES)

IN WRIT APPEAL NO.309/2020

BETWEEN:

M/S MFAR CONSTRUCTIONS PVT. LTD.,

NO.8 AND 8A, AVS COMPOUND,

80 FEET ROAD, 4TH CLOCK,

KORAMANGALA,

BENGALURU-560034

REPRESENTED BY ITS

CHIEF EXECUTIVE OFFICER,

SRI FAYAZ KAMALUDDIN,

S/O LATE K.P.KAMALUDDIN,

AGED ABOUT 50 YEARS.

&APPELLANT

(BY SRI.G.SHIVADASS, SR. ADV., FOR

SRI.H.Y.HARISH, ADV.)

AND:

1.

THE ADDITIONAL COMMISSIONER OF

COMMERCIAL TAXES ZONE-II

6TH FLOOR, VANIJYA THERIGE KARYALAYA-1

2

GANDHINAGAR,

BENGALURU-560 009

2.

DEPUTY COMMISSIONER OF

COMMERCIAL TAXES

AUDIT-4.5, DVO-4,

ROOM NO.204

2ND FLOOR, VTK-2,

KORAMANGALA,

BANGALORE-560 047

3.

STATE OF KARNATAKA

DEPARTMENT OF FINANCE,

BY ITS SECRETARY,

VIDHANA SOUDHA,

BENGALURU-560 001

& RESPONDENTS

(BY SRI.VIKRAM HUILGOL, AGA)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE

KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER

DATED 06.12.2019 PASSED BY THE LEARNED SINGLE JUDGE IN WRIT

PETITION NO.35989 TO 36000/2016, IN SO FAR AS APPELLANT IS

CONCERNED AND ETC.

IN WRIT APPEAL NO.386/2020

BETWEEN:

M/S ANS CONSTRUCTIONS LTD.,

A COMPANY REGISTERED UNDER

THE COMPANIES ACT HAVING

ITS OFFICE AT NO.201,

MATHA RESIDENCY ASHOK NAGAR,

KOTTARA,

MANGALORE-575006

REPRESENTED BY ITS

AUTHORIZED SIGNATORY,

SRI RAGHUNATH PRASAD,

S/O SRI RAGHUNATH,

AGED ABOUT 57 YEARS,

&APPELLANT

(BY SRI.G.SHIVADASS, SR. ADV., FOR

SRI.H.Y.HARISH, ADV.)

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AND:

1.

DEPUTY COMMISSIONER OF COMMERCIAL

TAXES, (AUDIT-2), DIVISION VAT OFFICE,

MAIDAN ROAD,

MANGALORE-575 001

2.

STATE OF KARNATAKA

DEPARTMENT OF FINANCE,

BY ITS SECRETARY,

VIDHANA SOUDHA,

BENGALURU-560 001

& RESPONDENTS

(BY SRI.VIKRAM HUILGOL, AGA)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE

KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER

DATED 06.12.2019 PASSED BY THE LEARNED SINGLE JUDGE IN WRIT

PETITION NO.32896-32919/2016, IN SO FAR AS APPELLANT IS

CONCERNED AND ETC.

IN WRIT APPEAL NO.4039/2019

BETWEEN:

M/S MANGALORE FORCE

URWA STORE ROAD

KOTTARA CHOWKI

MANGALORE-575 005

A PARTNERSHIP FIRM

REPRESENTED BY ITS PARTNER

SRI MUKESH M

S/O SRI SHEKHAR M

AGED ABOUT 47 YEARS

&APPELLANT

(BY SRI.G.SHIVADASS, SR. ADV., FOR

SRI.H.Y.HARISH, ADV.)

AND:

1.

THE ASSISTANT COMMISSIONER OF

COMMERCIAL TAXES -ENFORCEMENT-02

WEST ZONE

VANIJYA THERIGE BHAVANA

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MAIDAN ROAD

MANGALURU-575 001

2.

STATE OF KARNATAKA

DEPARTMENT OF FINANCE

BY ITS SECRETARY

VIDHANA SOUDHA

BENGALURU-560 001

& RESPONDENTS

(BY SRI.VIKRAM HUILGOL, AGA)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE

KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER

DATED 06.12.2019 PASSED BY THE LEARNED SINGLE JUDGE IN WRIT

PETITION NO.33372/2018 AND ETC.

THESE APPEALS HAVING BEEN HEARD AND RESERVED FOR

JUDGMENT, THIS DAY SATISH CHANDRA SHARMA J., DELIVERED

THE FOLLOWING:

JUDGEMENT

Regard being had to the similitude in the controversy

involved in all the three cases, they were heard analogously

together and a common judgment is being passed.

2.

The present appeals are arising out of the common

order dated 6.12.2009 passed in WP.Nos.35989 to 36000/2016

(M/s MFAR Constructions Pvt. Ltd. vs. Additional Commissioner of

Commercial Taxes and Others), passed in WP.Nos.32896-

32919/2016

(M/s

ANS

Constructions

Ltd.,

vs.

Deputy

Commissioner of Commercial Taxes (Audit) and passed in

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WP.No.33372/2018 (M/s. Mangalore Force vs. the Assistant

Commissioner of Commercial Taxes 3 Enforcement -02 & Anr.,).

3.

The facts of WA.No.309/2020 are narrated as under:

The facts of the case reveal that the appellant before this

Court is a private limited company registered under the

Companies Act and is engaged