IN THE HIGH COURT OF KARNATAKA AT BANGLORE DATED T115 THE 2ND DAY OF JUNE 1998 BEFORE THE HONBLE MR.JUSTICE V.K,SINGHAL WRIT PETITION NOS .12 411 TO 425 OF1 998 BETWEEN: 1, M/s Swagath Wines, Wholesale Liquor Dealers, Tobacco Colony, Gouribidanur, Kolar District. rep.by its Partner Sri N.C.Sraivasamurthy. 2. N/s Lakshmi Enterprises, N.R. Extension, Chintarnani, I(olar District. rep.by its partner Narasimha Reddy. 3. N/s Ranganatha Wines, Wholesale LLquor Dealers, Ne’s Extension, Kolar. rep.by its Proprietor Sri Gopal, -2— akreshwari Enterprises, Cmrajpet, Chickball apur, IColar District. rep.by its proprietor Sri C.K.Madhu. 5. M/s Sri Lakshmi Venkateshwara Enterprises, Wholesale Liquor Dealers, Mulabagilu, IColar District, rep.by its Partner Sri Venkatarama Gowda. 6 M/s Kanthi Wines, Bangalore-Bangarpet Road, Kolar. rep.by its partner Sri. Raghukumar, 7. M/s ree Vinaya3ca Enterprises, Wholesale Liquor Dealers, Chelur Road, Chintamani, Kolar District. rep,by its Proprietor Sri M.Narayanappa. —3— 8, M/s R.M,Agencjes, Wholes4e Liquor Dealer, !C,G,F,Road, Deshaalli, Bangalore Taluk, rep,by its Proprietor Srj R,Mattj, 9. O,M,Ashoka Babu, Wolesale Liquor Dealer, 4. R, Extension, Chjntamanj, Kolar District, 10, M/s Venkatesh Heballi, WholesaLe Wine Dealer, Kolar—Turnkur Road, Doddaballapur, Kolar District, rep,by Ls Partner Sri Ash, •.,Petitjoners, (By Sri E,R,tndra)cumar, Adv,) AND: 1, The Dpputy Corn nissioner Coimnercjal Taxes, Assessments, Bangalore Division, , .4 —4— Connercial Taxes Buildings, Seshadripuram, Banga.lore. 2. The State of Karnataka 0 by its Secretary, Department of finance, Government of Karnataka, Vidhanasoudha, Bangalore—1. . . .Respondents. (The respondents are common in above (By mt. S.Sujatha, HCGP) BETWEEN: 11, P.Ravindra Reddy, Wholesale Liquor Dealer, Ganganagar, Bangalore. 12. M/s Goutham Traders, 4th Main, Opp. HMT Layout, Ganganagar, Bangalore. Rep.by its Prpprietri Smt, V.Radhamma. •.petitioners. (By Sri E.R.Indra Kumar, Mv.) —5— 1, The Deputy Commissioner of Commercj Taxes, Assessments_tti Commerciaj Taxes BUildings Qandhinagar 2. The State of Karnataja, by its Secretary Deparnent of Finance, Goverent of I(arnatka Vjdha Soudha, Bangal ore • 1 . . Respondents (The respondents are Common in above W,Ps) (By Smt. S.Sujatha, HCGP) EN: 13. N/s J.S.S.Enterpj 35 Wflolesaje Liquor Dealers, Subramanyagara Main Road, Raj aj i Wagar, Baigajo rep.by its Proprjetrjx Smt. Puteathy,a •. .Petjtjofler (B$ Sri . R. Indra Kwnar , Adv.) . .6 —6— AND: 1. The Deputy Commisioner c>f Connercia1 Taxes, Assessments—tv, COrivercial Taxes Buildings, Gandhinagar, Bangalore—9. 2 • State of Karnataka, by its Secretary, Department of Finance, Government of Karnataka, Vjdhana Soudha, Bangalore—1. .• .Respondents. (By Smt.S.Sujatha, HCGP) BLJ_J. 14. Sree S.L.N,Wines, Wholesale Liquor Dealers, Bangalore-Bangarpet Road, Kol ar. rep.by its Proprietrix Smt. N,Uma. •.4etitioner. (By Sri E.Y.Indra Kumar, Adv.) —7- AND: 1. The Assistant Commissioner of Commercial Taxes, KOlar. 2 • State of Karnatka, By its Secretary, Department of Finance, Government of Karnataka, Vjdhaaa Soudha, Bangalore—1. .. .Respondents. (By Smt. S,Sujatha, I4CGP) BETWEEN: 15. V.N.Nagaraj, Wholesale Liquor Dealer, 5th Cross, II Stage, 3. P.Nagar, Bangalore. . . Petitioner. (By Sri E.R.tndra Kumar, Mv.) AND: 1. The Assistant Commissioner of Commercial Taxes, 33rd Circle, —8— Commercial Taxes Buildings, Gandhinagar, Baagalore. 2. State of Karnataka, By its Secretary, Department of Finance, Government of Karnatak, Vjdhana Soudha, Bangalore—1. . . Respondents. (By Smt. S.Sujatha, HCGP) writ Petitions are filed under Article 226 of the Constitution of India with an affidavit praying t declare and strike down the Explanation as inserted with retrospective effect to the proviso to section 5(1—A) of the KST Act, 1957, by the Karntaka Act No.1 of 1996 as violative of Articles 14 and 265 of the Constitution of India tc., Writ Petitions are coming on for Further Orders this day, the Court made the following: ORDER It is pointed out that the validity of proviso to Section s(I(A) is pending before the Division Bench —9— Bench for consideration in the case of “M/S AMARAVATHI WINES Vs DEPUTY COMMISSIONER OF COMMERCIAL TAXES (W.A. Ns. 1951 & 52/1997, date of Disposal 1.9.97) Wherein the demand has also been stayed for the period up to 5.3.96. This petition is disposed of with the direction that whatever decision will be rendered by the Division Bench of this Court inAmaravathi Wines’ Case would be applicable to the Petitioner and the question of recovery proceedings as directed by the Division Bench would also continue in this case. Sd/-JUDGE. HIC rar, : *