SAMARTH ENTERPRISES Vs. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD

JUDGEMENT

(1.) This is a second round of litigation. Earlier the petitioner was before this Court in W.P. No. 102964/2017, calling in question a demand notice dtd. 16/21/12.2016. This Court by order dtd. 22/11/2018 allowed the writ petition, quashing the demand notice and directed the respondent-KIADB to reconsider fixation of final price in the light of the judgment of the Hon'ble Supreme Court in the case of M/s Prakash Dal Mills. The respondent-KIADB took up the matter before the Hon'ble Division Bench in W.A. No. 100434/2019. The Hon'ble Division Bench, by order dtd. 19/12/2019 disposed of the appeal with a direction to the KIADB to fix the final price and thereupon call the respondent to pay the same towards final price. Consequent thereto, the impugned communication dtd. 24/6/2020 at Annexure-P has been made by the respondent-KIADB.

(2.) Learned counsel for the petitioner submits that there has been no change in the demand made by the respondent-KIADB. As per the earlier demand made, the respondent-KIADB has once again reiterated that the final price shall be Rs.6,07,447.00. However, learned counsel for the petitioner would also draw attention of this Court to the reasoning contained in the impugned communication that the decision of the authorities are based on a circular dtd. 6/2/2009 issued by the Chief Executive Officer and Executive Member of the KIADB. Learned counsel submits that even according to the said circular the case of the petitioner would fall under Category-D in the operative portion of the circular and not under Category-C.

(3.) Per contra, learned counsel for the respondent-KIADB would contend that the case of the petitioner falls under Category-C of the Circular.