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Judgment
In the present matter, on account of a family dispute arising out of the Will executed by one Mr. Paul Soman, the controversy in regard to the Annual Renewal of the Registration under the provisions of the Karnataka Luxury Tax Act, 1979 arose in view of the fact that one of the sons, Respondent No.2, Mr. Gilroy Soman had filed a Partition Suit, namely, O.S.No.7361/2016 which has since been withdrawn and subsequently he filed two more Suits, viz. O.S.NO.1140/2017 (CCH-13) and O.S.No.584/2017 (CCH.64), which are pending before the Bangalore City Civil Court.
This Court had passed an interim order on 16-01-2017, which is quoted below for ready reference:
The learned Senior Counsel for the petitioners, Mr. B.M. Shyam Prasad, submits that the requirement of the matter is that after the death of the proprietor, Mr. Paul Soman on 07/09/2015, as per his Will, though the business under the name and style M/s. THE LIBRA, is to go to both the brothers, petitioner No.2 - Mr. Gilbert Soman and Respondent No.2 - Mr. Gilroy Soman, but, during the life time of the mother, Mrs. Accamma Soman, petitioner No.1, the Registration of the said business concern under the provisions of the Karnataka Luxuries Tax Act, 1979 may be allowed to be continued in the name of the petitioner No.1 - Mrs. Accamma Soman, in terms of the Will, since as per the requirements of the said Act, unless the Registration of the said business concern, which requires renewal every year and the present term of the Registration ended in September 2016 only, and if the Registration is not continued, there would be practical difficulty in filing the returns and getting the assessments completed under the provisions of the said Act.
He also submitted that the Respondent No.2- Mr. Gilroy Soman has already filed a Partition Suit in O.S.No.7361/2016, which is pending before the Bangalore City Civil Court (CCH-70) and in view of the family dispute between the parties, unless Registration under the said Karnataka Luxury Tax Act, 1979 is continued, the business interest of the said concern may be prejudicially affected.
The matter requires consideration.
Issue notice.
Mr. T.K. Veda Murthy, who is present in the Court accepts notice for Respondent No.1. He may take instructions and file Statement of Objections, within four weeks from today.
Heard for interim relief also.
In the facts and circumstances of the case, the Respondent No.1 - Assistant Commissioner, Luxury Tax-3, Yeshwanthpur, Bangalore, is directed to provisionally continue the Registration of the said firm, M/s. THE LIBRA, in the name of the petitioner No.1, Mrs. Accamma Soman, as its proprietor, subject to the final decision of these writ petitions.
This Court had directed the Respondent- Commercial Taxes Department to provisionally continue the Registration in the same name of the firm, M/s. Libra in the name of petitioner No.1 - Mrs. Accamma Soman, as its proprietor, who is the wife of the deceased Mr.Paul Soman, as per his Will.
The learned Additional Government Advocate, Mr.T.K. Vedamurthy has informed the Court that in compliance of the interim order by this Court on 16- 01-2017, the said Registration has been continued in the name of Mrs. Accamma Soman under the name and style of M/s. Libra, who is running a Boarding and Lodging House, subject to the final decision of the Civil Suits filed by the Respondent No.2, Mr.Gilroy Soman.
In view of the aforesaid, this Court does not consider it any appropriate to pass any further orders in the present writ petitions and the said position may continue and maintained subject to the decree to be passed in the aforesaid Civil Suits, viz. O.S.No.1140/2017 (CCH.13) and O.S.No.584/2017 (CCH 64).
With these observations, the present writ petitions are disposed of. No order as to costs.