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Catering Inn Vs. Additional Deputy Commissioner of Commercial Taxes

Catering Inn vs Additional Deputy Commissioner of Commercial Taxes

Type Court Judgment Court Karnataka Decided Jan 22, 2004
~4 min read
https://sooperkanoon.com/case/382750

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Citation
Court
Karnataka High Court
Judge
Decided On
Case Number
Writ Petition No. 5224 of 2002
Subject
Sales Tax

Case Summary

AI-generated summary - not the official court judgment text.

- [N.K. Jain, C.J., ;V.G. Sabhahit and ;H.G. Ramesh, JJ.] ORDER 41 RULE 3A--ORDER 41--RULE 35--(Decree draw in Form No. 9 (Civil)--Applying these provisions whether an appeal or revision lies against an order dismissing the application for condonation of delay--Held--An order rejecting the memorandum of Appeal...

Key legal issue
Sales Tax
Acts & sections
Karnataka Sales Tax Act, 1957 - Sections 17, 17(1), 17(3) and 17(4)

Parties & Advocates

Appellant / Petitioner

Catering Inn

Advocate Atul K. Alur, Adv.

Respondent

Additional Deputy Commissioner of Commercial Taxes

Advocate B.L. Sanjeev, High Court Government Pleader

Legal References

Acts
Karnataka Sales Tax Act, 1957 - Sections 17, 17(1), 17(3) and 17(4)
Reported In
[2004]137STC374(Kar)

Excerpt

- [n.k. jain, c.j., ;v.g. sabhahit and ;h.g. ramesh, jj.] order 41 rule 3a--order 41--rule 35--(decree draw in form no. 9 (civil)--applying these provisions whether an appeal or revision lies against an order dismissing the application for condonation of delay--held--an order rejecting the memorandum of appeal following rejection of application for condonation of delay in filing the appeal under section 5 of the limitation act, would not be a decree passed in appeal and hence, second appeal would not lie under section 100 cpc and order would be revisable under section 115 cpc. when once it is held that order dismissing appeal as barred by time, is not a decree, the question of drawing a decree under order 41 rule 35 would arise and mere drawing of decree in the prescribed form would not make such a order a decree and any decree drawn perusal to such an order is immaterial and would not debar the aggrieved party to file revision. no decree need be drawn in such cases. no appeal lies against such an order even if a formal decree is drawn. also held that kanji moorarji's case does not require re-consideration. appeal disposed of......an application was filed by the petitioner and thereafter, an order has been passed in terms of annexure 'b'. thereafter, noticing certain mistakes in the matter, a notice under section 25a was issued to the petitioner. the petitioner with these facts is before me.3. the petitioner has also raised certain additional grounds in terms of the amendment. amendment is allowed. the petitioner is to amend the petition.4. respondent has entered appearance through state counsel.5. matter is heard for final disposal with the consent of the counsel.6. sri atul, learned counsel says that the word 'woman' would include 'women' also. he says that in those circumstances, notice in terms of annexure 'c' requires my interference.7. per contra, learned government pleader supports the order.8. after hearing, i have carefully perused the material on record. section 17(4) provides for a composition notwithstanding anything contained in sub-sections (1) to (3) of section 17 in the matter. the said composition is available not to all dealers but for a few dealers. the composition is available in respect of a dealer being a woman, catering food and drinks. admittedly, in the case on hand, it is not a woman but two women who are engaged in the said business. the authority, after noticing this error has chosen to issue a notice under section 25a of the act. the petitioner has challenged section 17(4)(ii) which includes women also. the said challenge is unsustainable in law and in the given circumstances. section 17(4) is a special provision and the government in terms of its policy has chosen to provide benefits to a few dealers. in such circumstances, it cannot be said that article 14 is violated. this finding of mine finds support from the judgment of the supreme court in the case of vijay lakshmi v. punjab university : air 2003 sc3331 . the supreme court in somewhat identical circumstances ruled that rules providing reservation/preference in favour of women for being appointed as.....

Full Judgment

ORDER

R. Gururajan, J.

1. The petitioner in this petition is challenging a notice issued under Section 25A of the Act dated January 22, 2002, annexure 'C'. The petitioner also is seeking for a writ of declaration declaring that the woman mentioned in Section 17(4)(ii) includes women also.

2. The petitioner, M/s. Catering Inn, is a partnership firm and is engaged in catering business. It is registered in terms of the Karnataka Sales Tax Act, 1957. The petitioner-firm consists of two women partners. The partners started the business by way of supply of ready food to the different persons in different localities. The Government of Karnataka with a view to provide benefits in terms of the Policy, provided certain facilities to women entrepreneurs. The Government amended Section 17(4)(ii) of the Act No. 5 of 2000 while providing composition to such women caterers. An application was filed by the petitioner and thereafter, an order has been passed in terms of annexure 'B'. Thereafter, noticing certain mistakes in the matter, a notice under Section 25A was issued to the petitioner. The petitioner with these facts is before me.

3. The petitioner has also raised certain additional grounds in terms of the amendment. Amendment is allowed. The petitioner is to amend the petition.

4. Respondent has entered appearance through State counsel.

5. Matter is heard for final disposal with the consent of the counsel.

6. Sri Atul, learned counsel says that the word 'woman' would include 'women' also. He says that in those circumstances, notice in terms of annexure 'C' requires my interference.

7. Per contra, learned Government Pleader supports the order.

8. After hearing, I have carefully perused the material on record. Section 17(4) provides for a composition notwithstanding anything contained in Sub-sections (1) to (3) of Section 17 in the matter. The said composition is available not to all dealers but for a few dealers. The composition is available in respect of a dealer being a woman, catering food and drinks. Admittedly, in the case on hand, it is not a woman but two women who are engaged in the said business. The authority, after noticing this error has chosen to issue a notice under Section 25A of the Act. The petitioner has challenged Section 17(4)(ii) which includes women also. The said challenge is unsustainable in law and in the given circumstances. Section 17(4) is a special provision and the Government in terms of its policy has chosen to provide benefits to a few dealers. In such circumstances, it cannot be said that Article 14 is violated. This finding of mine finds support from the judgment of the Supreme Court in the case of Vijay Lakshmi v. Punjab University : AIR 2003 SC3331 . The Supreme Court in somewhat identical circumstances ruled that Rules providing reservation/preference in favour of women for being appointed as principal of Woman's College is not in violation of Articles 14, 15 or 16 of the Constitution of India. In these circumstances, the validity argument is rejected.

9. Coming to the arguments with regard to a 'woman' including 'women', it is not possible for this Court to accept this argument of the petitioner. Admittedly, the Government in its wisdom has chosen to provide this benefit to a woman dealer. This being a policy decision of the Government, it is not possible for this Court to interfere and provide relief to the petitioner. The Supreme Court in : AIR 2003 SC3331 (Vijay Lakshmi v. Punjab University) has ruled that it is not for the court to sit in appeal against the policy decision taken by the State Government. In the given circumstances, I am not inclined to accept the argument that the word as shown as 'woman' is to include 'women', which in my opinion would be running against the policy of a special provision being available to a 'woman' dealer and not 'women' dealer. The argument of the petitioner in this regard is equally rejected. Insofar as the merits of the matter is concerned, I do not express any opinion at this stage since annexure 'C' is nothing but a notice to the petitioner. If no orders are passed as on today, liberty is reserved to the petitioner to file an appropriate reply to annexure 'C' within two weeks from the date of receipt of a copy of this order. If no orders are passed as on today, the respondents are to consider the proposed objections and pass orders in accordance with law within four weeks thereafter.

10. Ordered accordingly. No costs.

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