2019 (10) TMI 1283

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.... & Sales Tax<br>HON&#39;BLE MR. JUSTICE RAVI MALIMATH AND HON&#39;BLE MR. JUSTICE ASHOK S. KINAGI APPELLANT (BY SRI. D. R. RAVISHANKAR, ADVOCATE) RESPONDENTS (BY SRI. RAGHURAM B., ADVOCATE FOR R1 SRI. VIKRAM HUILGOL, HCGP FOR R2 AND R3) JUDGMENT RAVI MALIMATH J., Aggrieved by the order passed by the learned Single Judge dated 24.09.2018, wherein the appellant was directed to deposit cost of R....

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....first contention that the appellant was not heard in the matter, the same cannot be accepted in view of the fact that she was represented by the Government Advocate before the learned Single Judge. She was arrayed as respondent No.1 in her official capacity. It is needless to state that the writ petitions are filed against the State in the name of the office held by the concerned officer. There is....

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....le Judge while considering the plea has held at paragraphs 5 to 8, as follows: "5. The learned AGA for the Respondent-Revenue Mr.T.K.Vedamurthy was unable to make out any ground for non applicability of the said Notification to the facts and circumstances of the case. The satisfaction of condition of the Notification by the Assessee is also not disputed by the Revenue. 6. Undisputedly, the Ass....

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....d the writ petition deserves to be allowed. 8. Accordingly, the writ petition is allowed and the impugned order Annexure-A dated 28.10.2016 passed by the 1st respondent is hereby quashed and set aside. The 1st respondent - Assessing Authority Ms.K.C.Sujatha, Deputy Commissioner of Commercial Taxes (Audit) - 2.4, Bengaluru, is directed to deposit the costs quantified at Rs. 50,000/- from her pers....