1 1. IN THE HiGH COURT OF KARNATAKA CIRCUIT BENCH AT DHARWAD DATED THIS THE 28Td DAY OF’ JANUARY 2009 BEFORE THE HON’BLE MR.JUSTICE H.BILLAPPA WRIT PETiTiON No.28387/2004 Betweert Union of India, Owning South Western Railway, A Railway Zone under indian Railways, Hubli, Represented 1w its General Manager. ...PFirriONER (By Sri M.13.Kanavi, C.G.S.C. for Pen’). ‘AND F. The State ot’ Karnataka Represeni.ecl by its Secretary, Finance Department, Vidhana Soudha, Bangalore-560 001. 2. the Deputy Commissioner of Entry Taxes (Assessment-I) Navanagar, Hubli-25. ... RESPONDENTS (By Sri. KJ3.Adhyapak, AUdL t:LA. for respondents). A cLc Ccu3t c&Iec i 01 L A • :.• • •:‘:t: 4 a is wI. ci I L.