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2025 DAILYLAW 10358 (KAR)

AMRESH S/O SIDDRAMAPPA GONI v. THE GOVERNMENT OF KARNATAKA DEPT OF REVENUE AND ORS

WP/201396/2023 · 2025-02-04

R Nataraj

body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

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" # " # $ # % & ' % ' ())* ( ())+ ! " , - , - 7 - 01:3")!8;95=1A461=8H=492;8:1=A8C4;?I89 A5;;5@9 ! & !) 34965346=492B313083301A8C4;?5A3012134345617 898@05;15@61=8:719!<B63895A;86=46D8745B99B7D1? 6BC>179 5A @04:0 86 1K3163 C189B746< ! 8:71 ! <B6389 46 ?5#! 86= + <B6389 46 ?5 @89 8:EB471= A57 301 2B725915A1938>;490C1635A 6=B93748;784646< 69343B31>?301 3831 5D176C1630171A571301A8C4;?5A3012134345617@89 86H8AA1:31=A8C4;?I89=1A461=B6=171:3456"%:'%4'5A301:3 ")! 6:1 301? @171 2873 5A 86 8AA1:31= A8C4;? 301 719256=163 5 @89 >5B6= 35 @57F 5B3 8 7108>4;4383456 86= 719133;1C163 8@87= A57 18:0 8AA1:31= A8C4;? 46 317C9 5A 301 16343;1C163275D4=1=463011:56=:01=B;135301:3")! @04:04989A5;;5@9 - 8 - "!" ! 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A57 8 21745= 5A 653 ;199 3086 30711 ?1879 271:1=46< 301 =831 5A 6534A4:83456 5A 301 8AA1:31= 8718 86= @04:0 089 >116 46D5;B63874;? =492;8:1=A75C9B:08718 75D4=1= 3083 86? 9B:0 A8C4;?46B7>8687189@04:0 52396533538F130105B91 5AA171= 908;; <13 8 561 - 9 - 34C1 A4686:48; 89949386:1 A57 05B91 :56937B:3456 @04:0908;;653>1;1993086 561 ;8F0 A4A3? 305B986= 7B2119 75D4=1=AB7301730834A86? 8AA1:31= A8C4;? 46 7B78; 87189 95 271A179 301 1EB4D8;163 :593 5A 301 05B91 C8? >1 5AA171= 46 ;41B 5A 301 :56937B:31= 05B91 75D4=1= 8;95 3083 65 A8C4;? 8AA1:31= >? 8:EB4943456 908;; >1 <4D16 C571308656105B91B6=17 301275D4945695A3049:3 =9*1-1.3- 01 05B919 46 B7>86 87189 C8? 4A 61:19987? >1 275D4=1= 46 CB;34935741= >B4;=46< :5C2;1K19 " 86=A57;86= 6 301 :891 5A 4774<83456 275J1:3 89 A87 89 25994>;1 86=46;41B5A:5C216983456 35 >1 284= A57 ;86= 8:EB471= 18:0 8AA1:31= A8C4;? 5@646< 8<74:B;3B78; ;86= 46 301 8AA1:31= 8718 86= @0591 ;86= 089 >116 8:EB471= 57 ;593 57 @05 089 89 8 :5691EB16:1 5A 301 8:EB4943456 57 ;599 5A ;86= >116 71=B:1= 35 301 9383B95A8C87<468;A87C17 57 ;86=;199 908;; >1 8;;5331= 46 301 68C1 5A 18:021795646:;B=1=46301 71:57=9 5A 74<039 @430 71<87= 35 301 8AA1:31= A8C4;? 8 C464CBC 5A 561 - 10 - 8:71 5A ;86= 46 301 :5CC86= 8718 5A 301 275J1:3 A57 @04:0 301 ;86= 498:EB471= 75D4=1= 3083 46 1D17? 275J1:3 30591 2179569 ;5946< ;86= 86= >1;56<46< 35301:01=B;1=8931957 301 :01=B;1= 74>19 @4;; >1275D4=1=;86=1EB4D8;163 35;86=8:EB471=573@586= 856108;A8:719@04:01D17 49;5@17 AA17 A57 =1D1;521=;86= 6:891301;86=498:EB471= A57 B7>864983456 2B725919 3@163? 217 :163 5A 301 =1D1;521= ;86= @4;; >1 71917D1= 86= 5AA171= 35 ;86= 5@646< 275J1:3 8AA1:31= A8C4;419 46 2752573456 35 301 8718 5A 30147;86=8:EB471=86=838 274:1 1EB8; 35 301 :593 5A 8:EB4943456 86= 301 :593 5A =1D1;52C163 75D4=1= 3083 46 :891 301 ;86= 5@646< 275J1:3 8AA1:31= A8C4;? @49019 35 8D84; 5A 3049 5AA17 86 1EB4D8;163 8C5B63 @4;; >1 =1=B:31= A75C 301 ;86= 8:EB4943456 :5C216983456 28:F8<128?8>;13543 054:1 5A 866B43? 57 1C2;5?C163 01 82275274831 5D176C163 908;; 169B71 3083 301 8AA1:31= A8C4;419 871 275D4=1= @430 301 A5;;5@46<5234569 - 11 - 8' @0171 J5>9 871 :71831= 3075B<0 301 275J1:3 8A317 275D4=46< 9B438>;1 3784646< 86= 9F4;; =1D1;52C163 46 301 71EB471= A41;= C8F1 275D49456 A57 1C2;5?C163 8387831653;5@173086301 C464CBC @8<19 275D4=1= A574686?53017;8@A57301 34C1 >146< 46 A57:1 35 83 ;1893 561 C1C>17 217 8AA1:31= A8C4;? 46 301 275J1:35787786<1A578J5> 46 9B:0 53017 275J1:3 89 C8?>171EB471=N57 %>' 561 34C1 28?C163 5A A4D1 ;8F09 7B2119 217 8AA1:31=A8C4;?N57 %:' 866B43? 25;4:419 3083 908;;28?653;19930863@5 305B986=7B2119217C5630 217 A8C4;? A57 3@163? ?1879 @430 82275274831 46=1K8345635301569BC17 74:1 6=1K A57 <74:B;3B78; 8>5B7179 B>949316:1 <7863 A57 =492;8:1= A8C4;419 A57 8 21745= 5A 561 ?187 8:0 8AA1:31= A8C4;? @04:0 49 =492;8:1= A75C 301 ;86= 8:EB471= 908;; >1 <4D16 8 C5630;? 9B>949316:1 8;;5@86:1 1EB4D8;163 35 30711 305B986= 7B2119 217 C5630 A57 8 21745= 5A 561 ?187 A75C 301 =831 5A 8@87= 68==434563530498C5B63 301 :01=B;1= 89319 86= 301 :01=B;1= 74>19 =492;8:1= A75C :01=B;1= 87189 908;; 71:14D1 86 8C5B63 1EB4D8;163 35 A4A3? - 12 - 305B986=7B2119 6 :8919 5A =492;8:1C163 A75C 301 :01=B;1= 87189 89 A87 89 25994>;1 301 8AA1:31= A8C4;419 908;; >1 71;5:831= 46 8 94C4;87 1:5;5<4:8; O561 95 89 35 271917D1 301 1:565C4: 522573B643419 ;86<B8<1 :B;3B71 86= :5CCB643? ;4A1 5A301374>8;:5CCB643419 + 7869257383456 :593 A57 =492;8:1= A8C4;419 8:0 8AA1:31= A8C4;? @04:0 49=492;8:1=908;;<138561 34C1A4686:48;89949386:15A A4A3? 305B986= 7B2119 89 37869257383456 :593 A57 904A346< 5A 301 A8C4;? >B4;=46< C831748;9 >1;56<46<986=:833;1 # 833;1 901=2133? 90529:593 8:08AA1:31=A8C4;?08D46< :833;1 57 08D46< 8 2133? 9052 908;; <13 561 34C1 A4686:48;89949386:15A9B:0 8C5B63 89 301 82275274831 5D176C163 C8? >? 6534A4:83456921:4A?9B>J1:3 35 8 C464CBC 5A 3@163? A4D1 305B986= 7B2119 A57 :56937B:3456 5A :833;1 901= 57 2133? 9052 89 301 :891 C8?>1 61 34C1 <7863 3587349869C8;; 378=179 86= :173846530179 8:0 8AA1:31= A8C4;? 5A 86 8734986 9C8;; 378=17 57 91;A1C2;5?1=2179565786 8AA1:31= A8C4;? @04:0 5@61= 6568<74:B;3B78; ;86= 57 :5CC17:48; 46=B93748; 57 469343B34568; 937B:3B71 46 301 8AA1:31= 8718 86= @04:0 089 >116 46D5;B63874;?=492;8:1=A75C - 13 - 301 8AA1:31= 8718 =B1 35 ;86= 8:EB4943456 908;; <13 561 34C1 A4686:48; 89949386:1 5A 9B:0 8C5B63 89 301 82275274831 5D176C163 C8? >? 6534A4:83456921:4A?9B>J1:3 35 8 C464CBC 5A 3@163? A4D1305B986=7B2119 (49046<74<039 6 :8919 5A 4774<83456 57 0?=1;275J1:393018AA1:31= A8C4;419 C8? >1 8;;5@1= A49046< 74<039 46 301 71917D5479 46 9B:0 C86617 89 C8? >1 2719:74>1= >? 301 82275274831 5D176C163 !) 61 34C1 19133;1C163 ;;5@86:1 8:0 8AA1:31= A8C4;? 908;; >1 <4D16 8 561 34C1 P19133;1C163 ;;5@86:1P 5A A4A3? 305B986= 7B2119 56;? !! 38C2 =B3? 86= 71<493783456A11 !' 01 938C2 =B3? 86= 53017 A119 28?8>;1 A57 71<493783456 5A 301 ;86= 57 05B91 8;;5331= 35 301 8AA1:31= A8C4;419 908;; >1 >5761 >? 301 1EB4746< 5=? "' 01 ;86= A57 05B91 8;;5331= 35 301 8AA1:31= A8C4;419 908;; >1 A711 A75C 8;;16:BC>786:19 %' 01 ;86= 57 05B91 8;;5331=C8?>146301J5463 68C195A@4A186=0B9>86= 5A3018AA1:31=A8C4;? - 14 - !! 01 71895646< 5A 301 719256=163 5 3083 301 274C87?95B7:15A;4D1;4055=5A301A8C4;?5A3012134345617@89 6538AA1:31=@896538:743174835=16?30171;41A35@04:0301 2134345617@8916343;1=3589301A8C4;?5A3012134345617=4=653 :5C274915AC1718<74:B;3B78;;8>5B717986=@171653316863946 301 ;86= @04:0 @89 8:EB471= 0171A571 301 71J1:3456 5A 301 :;84C5A3012134345617A577108>4;438345686=719133;1C1638@87= @8930575B<0;?B6JB9386=87>43787?01719256=1635@89 >5B6=35@57F5B387108>4;438345628:F8<1892719:74>1=B6=17 1:56= :01=B;1 35 301 :3 ")! 16:1 301 2134345617 49 16343;1=359B::11=463049@74321343456 !" 5691EB163;?301A5;;5@46< ! 4' 01@7432134345649 44' 014C2B<61=57=17>18746<65 =831=")"")""28991=>?719256=163546 95 A87 89 43 =16419 301 >161A43 5A 7108>4;4383456 86= 719133;1C163 28:F8<1 35 301 2134345617 89 275D4=1= B6=17 1:56= :01=B;1 35 301 :3 ")!49EB8901= - 15 - 444' 5691EB163;? 301 57=17 >18746< 65 =831=+")""28991=>? 19256=163 5" 71AB946< 35 2899 8 7108>4;4383456 86= 719133;1C163 8@87= 49 EB8901= 4D' 5691EB163;? 301 82275D8; 5A 301 8@87= >18746<65 =831=+")"" %8661KB71A' >? 301 719256=163 5" 49 913 894=1353018>5D11K3163 D' 01 719256=163 5 49 =471:31= 35 A5730@430 @57F 5B3 7108>4;4383456 86= 719133;1C163 28:F8<1 35 301 A8C4;? 5A 301 2134345617 56 301 ;4619 921:4A41= 46 1:56= :01=B;1 35 301 :3 ")!@43046821745=5A30711C56309A75C301 =8315A71:14235A8:1734A41=:52?5A3049 7=17 D4' 349C8=1:;1873083301719256=1635908;; 653AB73017275:789346831301499B186==16?301 >161A433530121343456175686?53017<75B6= "4> (') '! 4935!;5