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High CourtsSingle Bench(2014) 06 KAR CK 0118

Sampige Bar and Restaurant vs Department of Commercial Taxes

Karnataka High Court · Decided on 9 June 2014 · Citation: (2014) 79 KarLJ 565

HON’BLE JUDGES
B.V. Nagarathna, J
CASE NUMBER
Writ Petition Nos. 38161 of 2013 (T-KST) and 16678 and 16679 of 2014 (T-KST)

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Judgment

5 paragraphs · 354 words

B.V. Nagarathna, J.—The Revenue Recovery Certificate issued u/s 13(3)(aaa) of the Karnataka Sales Tax Act, 1957, dated 24-5-2013 (Annexure-H) is assailed in these writ petitions. The petitioner is running a Bar and Restaurant in the name of M/s. Sampige Bar and Restaurant and she is the proprietor of the said entity. Admittedly, M/s. Sampige Bar and Restaurant is a successor to M/s. Balaji Bar and Restaurant and CL-9 licence issued by the Deputy Commissioner, Bangalore in the name of the latter has been transferred in the name of the petitioner. It is the case of the petitioner that any dues prior to 2002, when the transfer of the CL-9 licence took place in favour of the petitioner from M/s. Balaji Bar and Restaurant, is not liable to be made good by the petitioner. In this regard, the contention is that for the years 1998-1999 to 2000-2001 dues have to be recovered from M/s. Balaji Bar and Restaurant and not from the petitioner. Therefore, it is contended that the notice issued to the petitioner is illegal and not in accordance with law.

2.

I have heard the learned Counsel for the petitioner and learned AGA who appears for the respondents on advance notice and perused the material on record.

3.

If the petitioner admits that M/s. Sampige Bar and Restaurant is a successor to M/s. Balaji Bar and Restaurant and also CL-9 licence issued to the latter has been transferred in the name of the petitioner, then in that event prima facie, all liabilities of M/s. Balaji Bar and Restaurant also stands transferred to the name of the petitioner.

4.

At this stage, it is also noted that the petitioner has made certain payments pursuant to the impugned notice issued to the petitioner as has been submitted by the learned AGA. In that view of the matter, no interference can be made at this stage to the impugned Revenue Recovery Certificate. The petitioner is at liberty to work out his remedy with M/s. Balaji Bar and Restaurant as well as with the authorities, if so advised.

With the aforesaid observations, the writ petitions stand dismissed.