2016 (7) TMI 366

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.... in Writ Petition Nos.10618/2011 & 11656-662/2011, have presented these appeals. 2. Petitioner/respondent No.1 herein has filed writ petitions praying to declare that he is not liable to pay to the respondent No.5/appellant No.3 the purchase tax amount demanded vide notice dated 2.11.2010 as per Annexure-K and also for quashing of the Assessment order dated 30.10.2010 as per Annexure-L and the attachment order dated 10.1.201 1 issued by the respondent No.5/appellant No.3 under Section 14 of the Karnataka Sales Tax Act, to declare that he is not liable to pay purchase tax and to direct respondent Nos.1 and 2/appellant Nos.1 and 2 herein to issue direction to respondent No.3 therein for payment of Rs. 59,43,763/- to the respondent No.5/app....

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....eady paid. As the said amount of Rs. 59,43,967/- is paid to the respondent No.3 towards purchase tax, the demand notice issued by the respondent No.5/appellant No.3 is illegal and petitioner/respondent No.1 is not liable to pay and the liability is on the respondent No.3. But this fact has not been considered or appreciated and demand notice was issued demanding the petitioner/respondent No.1 to pay the said amount. Therefore, he prayed to allow the writ petitions. 4. The said petitions had come up for consideration before the learned Single Judge on 18th April 2011. The learned Single Judge, has allowed the said petitions by exonerating the petitioner/respondent No.1 from the clutches of respondent No.5/appellant No.3 towards tax ....

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....he same in compliance of the principles of natural justice an d the contentions urged in these appeals by all the parties may be left open. 7. In the light of the facts and circumstances of the cases as stated above and in view of the fair submission made by learned counsel appearing for the parties, without going into the merits and demerits, it would suffice for this Court if appropriate order is passed to meet the ends of justice and to safeguard the interest of appellant Nos. 1 to 3 and respondent No s. 1 and 3. 8. For the foregoing reasons, the writ appeals filed by the appellant Nos. 1 to 3 are allowed. The impugned order dated 18/04/2011 passed by the learned Single Judge in W.P.Nos.10618/2011 & 11656-662/2011, Assessment or....