9911796707
TMI Blog2009 (10) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... peals and Sri Prasad, the learned counsel for the appellant also urges us to do so. These writ appeals are dismissed at the threshold without being admitted. - 3481,3482,3483,3484,3485, 3486,3487, 3488, 3489,3490,3491, 3492 of 2009 - - - Dated:- 7-10-2009 - SHYLENDRA KUMAR D.V. AND NARAYANA SWAMY L. , JJ. The judgment of the court was delivered by D.V. SHYLENDRA KUMAR J. These writ appeals are directed against the order dated August 10, 2009 passed in Writ Petition Nos. 19283 to 19294 of 2009 whereunder the learned single judge of this court dismissed all the writ petitions only on the premise that the writ petitioners had the alternative statutory remedy of appeals under section 62 of the Karnataka Value Added Tax Act, 2003 (fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terim order as prayed for in the orders passed in Writ Petition Nos. 19283-19294 of 2009 and like orders had been passed in all other similar writ petitions. It is thereafter the learned single judge has passed the impugned order dismissing all the writ petitions reserving liberty to the writ petitioners to avail of the statutory remedy of appeal. Aggrieved by the present order passed by the learned single judge dismissing the writ petitions not on the merits but on the premise that the petitioners had the remedy of statutory appeal, the present writ appeals. Appearing on behalf of the appellant, Sri R. V. Prasad, the learned counsel would vehemently urge that the learned single judge is very wrong in dismissing the writ petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter should be admitted and the matter kept pending awaiting further decision of the Supreme Court. In the first instance, we find none of the course of action as suggested by the learned counsel for the appellant is either feasible or necessary course to be taken by this court. In taxation matters when the statute has provided a hierarchy of appeals, revisions, etc., and specialized Departmental statutory authorities examine the cases and render decision both on the facts and on law, it is eminently desirable that such scheme as envisaged in the statute itself, i.e., in the present case the Karnataka Value Added Tax Act, 2003 should be allowed to operate. An interference in this course of scheme under the writ jurisdiction may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... press any apprehension about the correctness or otherwise of the judgment of the Supreme Court. It may be the prerogative of the Supreme Court itself but not of this court. It is for this reason, we are not inclined to accept the submission of Sri Prasad, learned counsel for the appellant to entertain these appeals and to keep these matters pending and to await further decision of the Supreme Court. If an earlier Division Bench of this court had already applied the law as had been declared by the Supreme Court in K. Raheja Development Corporation's case [2005] 141 STC 298 (SC), we can only follow that and dismiss the appeals and Sri Prasad, the learned counsel for the appellant also urges us to do so. However, this is also not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
