STATE BANK OF MYSORE Vs. COMMISSIONER OF COMMERCIAL

JUDGEMENT

(1.) ORDER In these two writ petitions, petitioners are banking institutions. In writ petition No. 36339 of 2003, M/s. State Bank of Mysore, a subsidiary of State Bank of In dia is the writ petitioner and is an institution which is governed by the State Bank of India (Subsidiary Banks) Act, 1959 (for short 'subsidiary Act'). In writ petition No. 37366 of 2003, M/s. Vijaya Bank, a Nationalized Bank under the provisions of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980 (for short 'Acquisition Act, 1980') and is identified under the provisions of the Acquisition Act, 1980 as a 'corresponding new bank' as defined in terms of Section

(2.) (b) of the Acquisition Act, 1980. 2. Writ petitioners are before this Court in the context of the liability fastened on them under the provisions of the Karnataka Tax on Professions, Trades, Callings and Employment Act, 1976 (for short 'the Act').

(3.) THE petitioners it appears were silently and willingly paying the tax liability under the Act till about the year 2003 when certain amendment was brought about to the definition of 'person' in terms of Amending Act 7 of 2003 which saw an explanation being added to the definition of 'person' treating every branch of a firm, company, corporation or other corporate bodies, any society, club or association shall be deemed to be a person.