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Judgment
Dr. K. Bhakthavatsala, J.—Learned Counsel for the appellant after addressing the arguments at length submits that writ appeal may be allowed and the impugned order dated 26-3-2014 insofar as imposing cost of Rs. 5,000/- may be set aside with liberty to prefer an appeal under Section 62 of the Karnataka Value Added Tax Act, 2003. Learned Government Pleader has no objection.
It is pertinent to mention that learned Single Judge dismissed the writ petition on the ground that the appellant had the statutory remedy of appeal under Section 62 of the Karnataka Value Added Tax Act. In our view, imposing cost of Rs. 5,000/- is without any good ground. Hence, we pass the following order:
Writ appeal is allowed insofar as imposing cost of Rs. 5,000/-. Thus, the impugned order dated 26-3-2014 made in Writ Petition No. 104141 of 2014 insofar as imposing cost is set aside with liberty to the appellant to seek remedy available under Section 62 of the Karnataka Value Added Tax Act, subject to delay.