THE STATE OF KARNATAKA REPRESENTED BY SECRETARY FINANCE DEPARTMENT Vs. M/S. MAHAVEER WILLOW REPRESENTED BY THE PARTNER

JUDGEMENT

(1.) Heard learned counsel for the parties. These revision petitions are placed before us for admission. By consent, they are heard for final disposal at this stage. Learned Counsel appearing for the respondent, at the outset, invites our attention to a recent judgment of the Supreme Court in Larsen & Toubro Limited and another v. State of Karnataka and another,2013 77 KarLJ 177 and submits that the principle question raised in these petitions is squarely covered by the said judgment.

(2.) Having confronted with this, learned HCGP appearing for the petitioner does not dispute the submission advanced by learned counsel for the respondent. According to him, out of seven, only two questions i.e., question Nos. 1 and 3 only need to be considered in these revision petitions. In other words, he submits that the other questions though raised need not be considered and answered. His statement is recorded and accepted.

(3.) The submission of learned HCGP for the petitioner has not been disputed by learned counsel for the respondent. Therefore, the questions that fall for our consideration, read thus: