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Constitution Of India.(See: Commissioner Of Income Tax v. Chhabil Dass Agarwal[4

High Court 17 Nov 2021 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Constitution Of India.(See: Commissioner Of Income Tax v. Chhabil Dass Agarwal[4
Date of order
17 Nov 2021
Assessment year(s)
Outcome
Dismissed

Case summary

In Constitution Of India.(See: Commissioner Of Income Tax v. Chhabil Dass Agarwal[4, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of dismissal of this petition, all pending inter-locutary applications do not survive and they are accordingly disposed of.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

W.P No.63355/2016 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17 DAY OF NOVEMBER, 2021 BEFORE THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR -WRIT PETITION No.63355 OF 2016 (CSRES) BETWEEN : 1. SRI. K.P. DUGGAPPA GOWDA S/O SRI. PUTTE GOWDA S/O SRI. PUTTE GOWDA AGED ABOUT 52 YEARS DIRECTOR SHIMOGA DCC BANK UMBLEBYLU POST-577 201 SHIMOGA DISTRICT DIRECTOR SHIMOGA DCC BANK UMBLEBYLU POST-577 201 SHIMOGA DISTRICT 2. SRI. J.P. YOGEESH S/O SRI. G.S. PUTTAIAH GOWDA AGED ABOUT 50 YEARS DIRECTOR SHIMOGA DCC BANK HUNASEKATTE POST BHADRAVATHI TALUK-577 301 SHIMOGA DIST. S/O SRI. G.S. PUTTAIAH GOWDA AGED ABOUT 50 YEARS DIRECTOR SHIMOGA DCC BANK HUNASEKATTE POST BHADRAVATHI TALUK-577 301 SHIMOGA DIST. 3. SRI. M.M. PARAMESH S/O MARI GOWDA AGED ABOUT 48 YEARS DIRECTOR SHIMOGA DCC BANK GAVATURU VILLAGE RIPPONPET POST HOSANAGAR TALUK-577 418 SHIMOGA DIST. S/O MARI GOWDA AGED ABOUT 48 YEARS DIRECTOR SHIMOGA DCC BANK GAVATURU VILLAGE RIPPONPET POST HOSANAGAR TALUK-577 418 SHIMOGA DIST. 4. SRI. BASAVANI VIJAYDEV S/O H.T. NAGAPPA GOWDA AGED ABOUT 58 YEARS DIRECTOR S/O H.T. NAGAPPA GOWDA AGED ABOUT 58 YEARS DIRECTOR W.P No.63355/2016 SHIMOGA DCC BANK HOLEKOPPA BASAVANI POST TIRTHAHALLI TALUK-577 432 SHIMOGA DIST. 5. R.M. MANJUNATHA GOWDA S/O RAMAPPA GOWDA DIRECTOR SHIMOGA DCC BANK KARAKUCHHI VILLAGE SIRIGERE POST TIRTHAHALLI TALUK-577 432 SHIMOGA DISTRICT 6. AGADI ASHOK S/O KRISHNAMURTHY DIRECTOR SHIMOGA DCC BANK SHIRALAKOPPA SHIKARIPURA TALUK-577 427 SHIVAMOGGA DISTRICT 7. M.B. CHANNAVEERAPPA S/O M.C. BASAVANYAPPA DIRECTOR SHIMOGA DCC BANK HONNALI ROAD SHIKARIPURA TALUK-577 427 SHIVAMOGGA DISTRICT ... PETITIONERS (BY SHRI. JAYAKUMAR S. PATIL, SENIOR ADVOCATE FOR SHRI. PRUTHVI WODEYAR, ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF CO-OPERATION M.S.BUILDING BANGALORE-560 001 BY ITS SECRETARY W.P No.63355/2016 2. THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES BANGALORE REGION PAMPA MAHAKAVI ROAD CHAMRAJPETE BANGALORE-560 018 3. SHIMOGA DCC BANK COURT ROAD SHIVAMOGGA -577 201 COURT ROAD SHIVAMOGGA -577 201 REPRESENTED BY ITS M.D 4. G.S. NAGARAJ S/O GANAPATHI AGED 56 YEARS OCCUPATION:BUSINESS RESIDING AT RAVINDRANAGAR SHIMOGA .... RESPONDENTS (BY SHRI. PRABHULING K. NAVADAGI, AG A/W SHRI. R. SUBRAMANYA, AAG A/W SHRI. M. VINOD KUMAR, AGA FOR R1 & R2; SHIR. SUHAS B. SAPPANNAVAR, FOR IMPLEADING APPLICANT ON IA-2/17; R3-SERVED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TOQUASH THE ORDER DTD.08.12.2016 PASSED BY R-2 VIDE ANNEXURE-G. THIS WRIT PETITION, HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 01.10.2021, COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY, THE COURT PRONOUNCED THE FOLLOWING:- W.P No.63355/2016 ORDER Petitioners have challenged the order No. JRB/Dispute/29-C/12/2014-15 dated December 8, 2016 (Annexure-G) passed by the JRCS[1], Bengaluru, disqualifying them from holding any Office or being a Director of Shimoga DCC Bank[2] for a period of five years. 2. The respondent - State have taken a specific stand that the impugned order is appealable under Section 106 of the KCS Act[3]. 3. Petitioners have been disqualified by the JRCS upon consideration of various charges levelled against them. The impugned order is appealable. It is settled that when an alternative and efficacious remedy is available, it is not desirable to exercise extraordinary jurisdiction under Article 226 of the 1 The Joint Registrar of Co-operative Societies, Bangalore Region - respondent No.2 Region - respondent No.2 2Respondent No.3 3 Karnataka Co-operative Societies Act, 1959 W.P No.63355/2016 Constitution of India.(See: Commissioner of Income Tax Vs. Chhabil Dass Agarwal[4]) 4. In view of the above, this writ petition stands dismissed. It is made clear that dismissal of this writ petition does not come in the way of petitioners seeking redressal of their grievances in the appeal. 1 The Joint Registrar of Co-operative Societies, Bangalore Region - respondent No.2 Region - respondent No.2 2Respondent No.3 3 Karnataka Co-operative Societies Act, 1959 W.P No.63355/2016 Constitution of India.(See: Commissioner of Income Tax Vs. Chhabil Dass Agarwal[4]) 4. In view of the above, this writ petition stands dismissed. It is made clear that dismissal of this writ petition does not come in the way of petitioners seeking redressal of their grievances in the appeal. 5. In view of dismissal of this petition, all pending inter-locutary applications do not survive and they are accordingly disposed of. No costs. Sd/- JUDGE SPS 4(2014)1 SCC 603
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