2016 (7) TMI 282

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....gainst the order passed by the learned Single Judge for dismissal of the petitions, which was directed against the interim order passed by the Tribunal as well as against the order passed under Section 45 of the Karnataka Value Added Tax, 2003 (hereinafter referred to as the 'KVAT Act' for the sake of brevity). 3. We have heard Smt.Vani H., learned Counsel appearing for the appellant, Smt. Shwetha Krishnappa, learned GP appearing for respondent Nos.1 and 2 and Mr.Madhukar Deshpande, learned Counsel appearing for respondent Nos.3 to 5. Respondent No.6 though served through E-mail has not appeared. 4. As such, we would have awaited the copy of the order passed by the learned Single Judge. However, the learned Counsel appearing for the a....

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....nt were there, to transfer the amount lying in the bank account and further continuously transfer the amount as and when the deposit was so available. 8. It is the case of the appellant that on account of the order under Section 45 of the KVAT Act, respondent Nos.3 to 6 have completely freezed the bank account apart from the transfer of the amounts of the balance whatever were lying in the bank accounts of the appellant. 9. Whereas the learned GP appearing for respondent Nos.1 and 2 submitted that all the bankers have not completely obeyed the order inasmuch as some banks are yet to transfer the amount as per the order passed under Section 45 of the KVAT Act. 10. The appellant at that stage approached before the learned Single Judg....

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....he matters. 13. Considering the overall facts and circumstances, we find that the following direction shall meet the ends of justice: 1. The amount already transferred to the first respondent by the respective banker in view of the order passed under Section 45 of the KVAT Act, shall remain with the first respondent. It would be open to the first respondent to insist upon compliance of the order from the respective banker for transfer of the amount as on the date when the order i.e., 06.05.2016 under Section 45 of the KVAT Act was passed. 2. The appellant shall be entitled to operate the bank account in accordance with law with the respective bank and the order passed under Section 45 of the KVAT Act, by the first respondent shall ....