K V NAGARAJ V. THE UNION OF INDIA

WP/61155/2014

AI Insights

The case involves two writ petitions filed by K. V. Nagaraj and K. N. Nandini against various respondents including the Union of India and Lakshmi Vilas Bank Ltd. The petitions challenge the orders of attachment, prohibition, and possession related to the petitioners' firm, M/S. Swastic Steel. The main legal contention revolves around the demand letters and possession orders issued by the tax and revenue authorities. The High Court's decision to transfer the case to the Dharwad Bench highlights jurisdictional considerations in handling such financial and administrative disputes.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 743163 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 19-03-2018
• Assessment Year: misc
• Laws Referred To: Articles 226 and 227 of the Constitution of India
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: K V ARAVIND; H C KAVITHA; VENKATARAMANA
• Assessee Lawyers: GEORGE ANTHONY CRUZ
• Keywords: Demand Letter; Income Tax; Jurisdiction; Writ petition; Dharwad Bench; Transfer of Files; Possession Order

Judgement Text

"IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MARCH 2018 BEFORE THE HON’BLE MR.JUSTICE RAGHVENDRA S. CHAUHAN WRIT PETITION NO. 61155 OF 2014 (GM-RES) C/W WRIT PETITION NO. 60746 OF 2014 BETWEEN: K. V. NAGARAJ S/O LATE K. GOPAL SETTY, AGED ABOUT 40 YEARS, AUTHORISED SIGNATORY, M/S. SWASTIC STEEL, R/AT 1ST CROSS, \"GEETHA GOPAL MANSION\" M. J. NAGAR, HOSPET 583201, BELLARY-583 103. NOW AT: JUDICIAL CUSTODY, CENTRAL JAIL, PARAPPAN AGRAHARA, BANGALORE. ... PETITIONER IN W.P.61155/2014 K. N. NANDINI W/O. K. V. NAGARAJ, AGED ABOUT 38 YEARS, PROPRIETRIX/DIRECTOR, M/S. SWASTIC STEEL (HOSPET) PVT. LTD., 1ST CROSS, “GEETHA GOPAL MANSION”, M. J. NAGAR, HOSPET-583 201, BELLARY-583 103. ... PETITIONER IN W.P.60746/2014 (BY SRI GEORGE ANTHONY CRUZ, ADV.) - 2 - AND: 1. THE UNION OF INDIA BY ITS DEPUTY COMMISSIONER, INCOME TAX, CENTRAL CIRCLE-2(1), GOVERNMENT OF INDIA, 4TH FLOOR, C. R. ANNEXE, QUEEN’S ROAD, BENGALURU-560 001. 2. THE TAX RECOVERY OFFICER ATTACHED TO THE DEPUTY COMMISSIONER OF INCOME TAX, GOVERNMENT OF INDIA, CENTRAL RANGE-II, BENGALURU-560 001. 3. THE DEPUTY COMMISSIONER, & DISTRICT MAGISTRATE, GOVERNMENT OF KARNATAKA, BELLARY DISTRICT-583 101. 4. THE THASILDHAR & TALUKA MAGISTRATE HOSPET TALUK, BELLARY DISTRICT-583 101. 5. THE GENERAL MANAGER LAKSHMI VILAS BANK LTD., HEAD OFFICE: SALEM ROAD, KATHAPPARAY POST, KARURU-639 009, TAMIL NADU. 6. THE GENERAL MANAGER REGIONAL OFFICE, LAKSHMI VILAS BANK LTD., NO.93, 2ND FLOOR, T.K.N. MANSION, KENGAL HANUMANTHAIAH ROAD, (DOUBLE ROAD), OPP: K.S.R.T.C. HEAD OFFICE, BENGALURU-560 027. 7. THE SENIOR MANAGER LAKSHMI VILAS BANK LTD., 1ST FLOOR, SHARADA COMPLEX, SHANUBHOGUE CIRCLE, - 3 - PATEL NAGAR, HOSPET-583 201, BELLARY DISTRICT. ... COMMON RESPONDENTS (BY SRI K. V. ARAVIND, ADV. FOR R-1 & R-2; SRI SMT. H. C. KAVITHA, HCGP FOR R-3 & R-4; SRI VENKATRAMANA M. K. ADV. FOR C/R-5 TO R-7) WRIT PETITION NO.61155/2014 IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RELEVANT RECORDS PENDING ON THE FILE OF THE R-1 AND 2 PERTAINING TO THE ORDER OF ATTACHMENT AND ORDER OF PROHIBITION AND ORDER AGAINST THE PETITIONER FIRM AND ALSO THE RELEVANT RECORDS PENDING ON THE FILE OF R-3 PERTAINING TO POSSESSION ORDERS AS WELL AS THE DEMAND LETTER PENDING ON THE FILE OF R-7 AND QUASH THE IMPUGNED POSSESSION ORDER PASSED BY R-3 BY ITS ORDER DATED 28.08.2014 VIDE ANNEXURE-F AND ALSO THE LETTER OF DEMAND BY R-7 BY IS DEMAND DATED 18.12.2014 VIDE ANNEXURE-G AND ETC. WRIT PETITION NO.60746/2014 IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RELEVANT RECORDS PENDING ON THE FILE OF THE R-1 AND 2 PERTAINING TO THE ORDER OF ATTACHMENT AND ORDER OF PROHIBITION AND ORDER AGAINST THE PETITIONER FIRM AND ALSO THE RELEVANT RECORDS PENDING ON THE FILE OF R-3 PERTAINING TO POSSESSION ORDERS AS WELL AS THE DEMAND LETTER PENDING ON THE FILE OF R-7 AND QUASH THE IMPUGNED POSSESSION ORDER PASSED BY R-3 BY ITS ORDER DATED 28.08.2014 VIDE ANNEXURE-H AND ALSO THE LETTER OF DEMAND BY R-7 BY IS DEMAND DATED 18.12.2014 VIDE ANNEXURE-J AND ETC. THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: - 4 - O R D E R These writ petitions pertains to the jurisdiction of the Dharwad Bench. Therefore, the Registry is directed to transfer these files to the Dharwad Bench. For statistical purpose, these petitions stands disposed of, at the Principal Bench, Bengaluru. SD/- JUDGE RD "