2026 (6) TMI 761

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.... SANDESH For the Petitioner: (By Sri Mohammed Zabiulla Khan, Advocate). For the Respondent: (By Sri K Hemakumar, AGA). ORAL ORDER This petition is filed praying to set aside the final order dated 31.07.2025 passed in Crl. Misc. No. 70/2019 on the file of the Senior Civil Judge and JMFC, Kollegala. 2. Heard the learned counsel appearing for the respective parties. 3. The main grou....

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....and the same may be considered. 4. Per contra, the counsel appearing for the State would submit that the proceedings were initiated before the learned Magistrate by filing a C. Misc. No. 70/2019 by the respondent herein under Section 42(9)(c) of the Karnataka Value Added Tax Act, 2003 seeking for recovery of arrears of tax, interest and penalty due from M/s Gold Star Granites for the assessment....

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....ated before the learned Magistrate for recovery. The scope of the petition is also very limited i.e., only for recovery of arrears of tax and the powers are vested with the Magistrate is only for recovery of arrears of tax and not to assess the validity. Even an observation was made in paragraph 9 of the order by the Magistrate, the same is not permissible. Considering the submissions made by the ....