Petitioner challenged a tax notice alleging misuse of his PAN/TIN by another person sharing his name. The court held that impersonation issues are not addressable at this stage as no recovery proceedings were initiated.
The writ petition stands disposed of with no order as to costs.
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WP No. 24409 of 2021
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF FEBRUARY, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 24409 OF 2021 (T-RES)
BETWEEN:
H.GOVINDAPPA S/O LATE HANUMANTHAIAH AGED 49 YEARS,
OCC CIVIL CONTRACTOR CLASS-2, R/O GARIMBEELU VILLAGE, SRIRAMPURA HOBLI, HOSADURGA TALUK, CHITRADURGA DISTRICT-577 542.
…PETITIONER
(BY SRI. JAGADEESH D C.,ADVOCATE)
AND:
Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA
WP No. 24409 of 2021
CHITRADURGA DISTRICT-577 501.
…RESPONDENTS
(BY SRI.K. HEMA KUMAR., AGA FOR R1; VIDE ORDER DATED 19.01.2023 NOTICE TO 2 TO 8)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE DATED 14.06.2021 VIDE ANNEXURE-C ISSUED BY THE R1 AS THE SAME IS ILLEGAL AND UNSUSTAINABLE IN LAW; DIRECT THE
WP No. 24409 of 2021
R2 TO HOLD AN ENQUIRY INTO THE MISUSE OF TIN NO.29230640522 OF PETITIONER AND HIS PARTICULARS BY R8 AND SUBMITTING THE BILL AND DRAWN THE AMOUNT BY THE R2 TO 7 TO THE AXIS BANK ACCOUNT OF R8 FOR THE WORK NREGA AND ANY OTHER SCHEMES FOR THE YEAR 2012-13 AND SUBMIT THE REPORT AND TAKE ACTION AGAINST R8 IN ACCORDANCE WITH LAW.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R
The petitioner has impugned the notice dated 14.06.2021 [ Annexure-C ] and for directions to the second respondent to hold an enquiry into the misuse of its TIN No.29230640522. The petitioner’s case is that though he is a Class-II Civil Contractor he has not executed any civil work for the Zilla Panchayath, Taluk Panchayat or Grama Panchayat or for any others under the different Schemes as mentioned in the memorandum of the petition. It is possible that the eighth respondent, who shares his name and initials, could have misused the TIN Number and consequentially the impugned notice is
WP No. 24409 of 2021
issued informing the petitioner that there is due of Rs.14,36,479/- as tax, penalty and interest.
While Sri D.C. Jagadeesh, the learned counsel for the petitioner, argues in support of the petition relying upon the aforesaid circumstances, Sri Hema Kumar A, learned Additional Government Advocate, submits that the notice dated 14.06.2021 is indeed addressed to ‘H.Govindappa’ to avail the benefit of Kara Samadana Yojane 2021 because of the outstanding and to avoid recovery proceedings. If there can be any proceedings because the benefit under the aforesaid Scheme is not availed, that would be either for recovery under Section 42 of the Karnataka Value Added Tax Act, 2003 or garnishee proceedings under Section 45 thereof. If such proceedings are initiated, it may be open to the petitioner to put forward his case and as such there is no reason for interference at this stage.
WP No. 24409 of 2021
Indeed, there is considerable force in the submission by Sri K. Hema Kumar as questions of impersonation cannot be addressed at this stage when it is not even contended by the petitioner that any recovery proceeding, either under Sections 42 or 45 of the KVAT Act, is initiated against the petitioner and the impugned intimation is issued to avail the benefit of the Scheme. Therefore, with all just liberties to the petitioner, the petition stands disposed of.
Sd/JUDGE
NV
1 issue framed by the court
Whether the High Court should interfere with the notice issued to avail the benefit of the Kara Samadana Yojane 2021, given no recovery proceedings have been initiated.
3 provisions across 2 enactments
H.GOVINDAPPA S/O LATE HANUMANTHAIAH
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) CHITRADURGA
THE CHIEF EXECUTIVE OFFICER ZILLA PANCHAYATH CHITRADURGA
H.GOVINDAPPA S/O HONNURAPPA
B M SHYAM PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
