Research › Search › Judgment
High Court of Karnataka · body
2025 DAILYLAW 92922 (KAR)
M/S. SHAMARAY KALASAPPA SINGE CONTRACTOR v. THE ASSISTANT COMMERCIAL TAXES
WP/200712/2025 · 2025-11-17
M G S Kamal
body2025
[ 2025 DAILYLAW 92922 (KAR) · dailylaw.ai ]
[ 2025 DAILYLAW 92922 (KAR) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
- 1 -
!!
""#"$%&!
! '! &(#&#&
)#*
!
!"#"$
"$ %
"
& !"
'
(
!"#"
& ! & '
(
!"#"
%
Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA
- 2 -
)
'
*
'
'
!" !$+!
""**
!!"
&!
,-' ! +!+""
.!!+ &! , ) ! +!". !!"&!,
'
' )
',
'
&! ' )
, '
' /
/ 0 )
" /0 )
123234516 784 39 :;66<35= 45 281 746>9 :4526;:2 8;?35= 329 61=3926;2345 7328
@284632319 7328 61=3926;2345 4.#.( 39 -1A461 2839 4@62 911>35=A4BB4735=61B31A9/
- 3 -
!"#$% &'( )!* $+,-+%./ '('0%'& &11.
''%(2% '('&
3 %*2
24
5,% 2 )!* '('0%'0 &&.
26%22%'('0 3 %
'4
7
'
5,%2 )!* '('0%'& .62
2'% ('%'('&
3 %24
8
8
8
7 8 4
2
3 %*
8
98 7
4
:
;
1;651C:4@591BA46281D1232345169@-E32928;2 281 D123234516 8;9 -115 916?1C 7328 274 D;6;BB1B 9847 :;@91 5423:19 ;5C :4591F@1523;B ;CG@C3:;2345 46C169 A46 2819;E1D1634C5;E1B<.H8;29@:8399@;5:14A D;6;BB1B9847:;@915423:19;5C:4591F@1523;B;CG@C3:;2345
- 4 -
46C169;61@59@92;35;-B119@-E32928;2399@;5:14A 9847 :;@91 5423:19 A46 281 9;E1 D1634C 8;9 619@B21C 35 :45AB3:235= C1:39345 -135= 2;>15 8161A461 81 9@-E329 28;2 28191 9847 :;@91 5423:19 ;5C 281 :4591F@1523;B ;CG@C3:;2345 46C169 -1 F@;981C ;5C 24 C361:2 281 619D45C15242461!:4593C16281E;2216;A6198
$ 5619D4591B1;651C9@-E32928;22816139 54 D6483-32345 A46 399@;5:1 4A 9847 :;@91 5423:19 -< C3AA16152 4AA3:169 8;2 281 9847 :;@91 5423:19 D162;35 24 C3AA16152 ;5C C39235:2 :;@919 4A ;:2345 81 ?34B;2345 3A ;5< 8;9 24 -1 :4593C161C 35 281 B3=82 4A 281 ;?16E152 E;C1 35 281 9847 :;@91 5423:19 8161A461 281 9;E1 :;5542-1:B@--1C;5C;CG@C3:;21C24=1281618471?16 9@-E32928;2281D12323451639;2B3-162<24A3B161:23A3:;2345 4A281C1A1:29D43521C4@2352819847:;@915423:19;5C 9@:8B3-162<E;<-161916?1C24281D123234516
+ 5 619D4591 B1;651C :4@591B A46 281 D123234516 9@-E329 28;2 3A ; B3-162< 39 61916?1C A46 281 D123234516 24
- 5 -
911>61:23A3:;23454A28146C1699@-G1:2E;22164A2819847 :;@91 5423:19 281 D@6D491 4A A3B35= 281 D1232345 73BB -1 916?1C3945B<:45:16539;-4@228123E1B3E32783:88;9 -1159D15235D@69@35=2839D1232345
" 1;6C16@91C28161:46C9
* 5 281 B3=82 4A 9@-E3993459 E;C1 -< B1;651C ;971BB;9B1;651C:4@591BA46281D123234516911>35= 61:23A3:;2345 4A 281 46C169 9@-G1:2 E;2216 4A 281 9847 :;@915423:19 281 E;2216 3961E3221C 24619D45C1524 ;5C 619D1:23?1B< 24 D16E32 281 D123234516 24 A3B1 51:199;6< ;DDB3:;2345 911>35= 61:23A3:;2345 4A 281 46C169 9@-G1:2E;22164A281;A4619;3C9847:;@915423:19@:8 ;DDB3:;234598;BB-1A3B1C732835A3A2115C;<9A64E281C;21 4A61:13D24A281:1623A31C:4D<4A283946C16
AA3B1C281 9;E198;BB-1:4593C161C35;::46C;5:17328B;71B;<3A ;5< 98;BB -1 :45C451C 35 281 B3=82 4A D123234516 ;DD64;:835=28394@62;5CD@69@35=281E;2216816135
- 6 -
5 ?317 4A 281 ;-4?1 281 B1;651C :4@591B A46 281D123234516 9@-E329 28;2 A3692 D6;<16 74@BC 5429@6?3?1 A46 :4593C16;2345 ;9 281 D123234516 39 61916?1C 7328 281 B3-162<24911>61:23A3:;23454A28146C1699@-G1:2E;22164A 2819847:;@915423:115:18174@BC542D6199281A3692 D6;<16
# 81D1232345;::46C35=B<
BB =64@5C9:4521523459 ;61 >1D2 4D15 A46 281 D12323451624-1@6=1C
#+, )&#& * ("
'
3924/B4/" /