M/S SHENOY AND CO. REPRESENTED BY ITS PARTNER BELE SRINIVASA RAO STREET, BBNGALORE AND OTHERS versus THE COMMERCIAL TAX OFFICER, CIRCLE II BANGALORE AND OTHERS

M/S SHENOY AND CO. REPRESENTED BY ITS PARTNER BELE SRINIVASA RAO STREET, BBNGALORE AND OTHERS versus THE COMMERCIAL TAX OFFICER, CIRCLE II BANGALORE AND OTHERS

The Supreme Court judgment setting aside the common High Court decision and upholding the validity of the 1979 Act under Article 141 is binding on all original writ petitioners, not just the party to the appeal (Hansa Corporation). The mandamus issued by High Court is rendered ineffective for all petitioners, and...

Source-derived case information.

Parties
Appellant: M/S Shenoy and Co. represented by its partner Bele Srinivasa Rao, Bangalore and others; Respondent: The Commercial Tax Officer, Circle II, Bangalore and others; Writ Petitioner (main Respondent Before Supreme Court in Precedent Case): M/s Hansa Corporation, Bangalore
Jurisdiction
India
Procedural Posture
Civil Appeal and Writ Petition Under Article 32 / Appeals Against Division Bench Judgment of Karnataka High Court and Original Writ Petitions Before Supreme Court
Outcome
dismissed with costs
Legal Topics
Binding Nature of Supreme Court Judgments, Article 141 of the Constitution, Writ of Mandamus, Entry Tax, Constitutional Validity of Statutes
Constitutional Law Tax Law Binding Nature of Supreme Court Judgments Article 141 of the Constitution Writ of Mandamus Entry Tax Constitutional Validity of Statutes

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Legal principles 4 Authorities cited 11 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

M/S Shenoy and Co. represented by its partner Bele Srinivasa Rao, Bangalore and others

Appellant

The Commercial Tax Officer, Circle II, Bangalore and others

Respondent

M/s Hansa Corporation, Bangalore

Writ Petitioner (main Respondent Before Supreme Court in Precedent Case)

Procedural Posture

Civil Appeal and Writ Petition Under Article 32 / Appeals Against Division Bench Judgment of Karnataka High Court and Original Writ Petitions Before Supreme Court

  1. 1 Whether the Supreme Court judgment setting aside the High Court's mandamus in one appeal is binding on all original writ petitioners, even if the State did not appeal against their individual cases.
  2. 2 Whether writs of mandamus issued by High Court survive after Supreme Court upholds the constitutional validity of the impugned Act.
  3. 3 Effect of Article 141 on groups of litigants when there is only one appeal against a common High Court judgment.

Ratio Decidendi

The Supreme Court judgment setting aside the common High Court decision and upholding the validity of the 1979 Act under Article 141 is binding on all original writ petitioners, not just the party to the appeal (Hansa Corporation). The mandamus issued by High Court is rendered ineffective for all petitioners, and subsequent State action is valid, regardless of absence of individual appeals against all petitioners.

Court Disposition

dismissed with costs

Orders

  • Appeals and writ petitions dismissed with costs; cost quantified at Rs.2,000 in each case