1-Part III-PF-23-10-2014 Page-3953-3976

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COMMERCIAL TAXES DEPARTMENT

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA),

BANGALORE - CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE

Sub : KVAT Act, 2003

certain commodities' reg.

Ref : Application dated:03.06.2014 of M/s. Geegee Paints, Shimoga

(TIN:29140003330)

In the application cited above of M/s. Geegee Paints, Site No.46, 5th Stage, 2nd Cross, Veeranna Layout, Vinoban

Shimoga-577204 has sought clarification regarding the rate of tax applicable on certain commodities.

2. Section 59(4)) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniform

work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is

scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uni

of assessments and collection of revenue.

3. Hence, the following clarification is issued.

CLARIFICATION NO.CLR.CR.45/2014

It is hereby clarified that 'Oxides and colour oxides, Water proof compound, Water proof

Brush, Distemper, Wall Patty and Synthetic Iron oxides are liable to tax at 14.5% from 01.08.2012 as unscheduled goods under

4(1)(b)(iii) of the Karnataka Value Added Tax Act,2003.

P.R. 516

SC-100


OFFICE OF THE COMMISSIONER OF COMMERICAL TAXES, GANDHINAGAR, BANGALORE

No. CLR.CR.255/2012

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES,

Present : AJAY SETH, IAS,

Sub: KVAT Act, 2003

of Clarification on rate of tax on certain ‘Telecommunication Products’

¸ÀA¥ÀÄl 149 Volume 149

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(3953)

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CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE

ADDED TAX ACT, 2003

KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on

certain commodities' reg.

Application dated:03.06.2014 of M/s. Geegee Paints, Shimoga-577204

(TIN:29140003330)

In the application cited above of M/s. Geegee Paints, Site No.46, 5th Stage, 2nd Cross, Veeranna Layout, Vinoban

577204 has sought clarification regarding the rate of tax applicable on certain commodities.

Section 59(4)) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniform

ork of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is

scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uni

Hence, the following clarification is issued.

CLARIFICATION NO.CLR.CR.45/2014-15, DATED: 07-07-2014

It is hereby clarified that 'Oxides and colour oxides, Water proof compound, Water proof Liquid, Universal Stainer, Paint

Brush, Distemper, Wall Patty and Synthetic Iron oxides are liable to tax at 14.5% from 01.08.2012 as unscheduled goods under

4(1)(b)(iii) of the Karnataka Value Added Tax Act,2003.

AJAY SETH

Commissioner of Commercial Taxes,

(Karnataka), Bangalore



No. CLR.CR.255/2012-13 Dated 05.07.2014

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE

AJAY SETH, IAS, Commissioner of Commercial Taxes.(Karnataka) Bangalore.

KVAT Act, 2003- Section59(4)-issue

of Clarification on rate of tax on certain ‘Telecommunication Products’-reg.

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CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE

te of tax applicable on

In the application cited above of M/s. Geegee Paints, Site No.46, 5th Stage, 2nd Cross, Veeranna Layout, Vinobanagar,

Section 59(4)) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the

rate of tax payable under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the

ork of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the

scope of the aforesaid provision and it is necessary that the clarification be issued for the purpose of maintaining uniformity in the work

Liquid, Universal Stainer, Paint

Brush, Distemper, Wall Patty and Synthetic Iron oxides are liable to tax at 14.5% from 01.08.2012 as unscheduled goods under section

AJAY SETH




(KARNATAKA), BANGALORE

Commissioner of Commercial Taxes.(Karnataka) Bangalore.

reg.

, ±ÀPÀ ªÀµÀð 1936) , Shaka Varsha 1936)

¸ÀAaPÉ 42 Issue 42

3954 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, CPÉÆÖÃ§gï 23, 2014 sÁUÀ 3

Read: 1) Application dated 14.03.2013 of M/s, Advance Fibre Systems Private Limited,

Bangalore. TIN 29960271278

2) Clarification No. CLR.CR.255/12-13 dated 27.04.2013.

3) Order of the Hon’ble High Court of Karnataka dated 22.07.2013

in WP No. 29861/2013(T-TAR)

4) This Office Notice for hearing dated: 19.10.2013 & 20-12-2013.

5) Reply letter of the applicant dated: 24-10-2013 & 09-12-2013

M/s. Advanced Fibre Systems Private Limited, No.137/2, Service Road, Outer Ring Road, Banaswadi, Kalyan Nagar Post,

Bangalore-560043, a dealer registered under the KVAT Act,2003 with TIN 29960271278 had filed an application dated 14.03.2013 vide

reference cited at (1) above seeking clarification under Section 59(4) of the KVAT Act, 2003 (here in after referred to as 'Act') on certain

'Telecommunication products'.

2. Considering that the said goods were not specified in any of the Schedules to the Act, it was clarified that 'Fibre

Management Systems, Fibre Optic Jumper, Fibre Optic Closure and Splice Protection Sleeves' used in telecommunication system and

network were liable to tax at 14.5% from 01.08.2012 under Section 4(1 )(b)(iii) of the Act vide reference cited at (2) above.

3. Being aggrieved by the clarification dated 27.04.2013 the applicant had filed a writ petition vide WP NO.29861/2013 in the

High Court of Karnataka challenging the said clarification. The Hon'ble High Court of Karnataka in its order dated: 22-07-2013 set aside

the impugned clarification and remanded the case for reconsideration and to pass a speaking order giving reasons for clarifying the rate

of tax to be14.5%.

4. The applicant, instead of seeking an opportunity of being heard, he sought to withdraw the application dated 14.03.2013 in

which he had requested for a clarification on the rate of tax. In order to comply with the directions of the Hon'ble High Court a notice

dated 19.10.2013 was issued to the applicant giving an opportunity of being heard on 06.11.2013. When the applicant remained absent

on the said date of hearing one more opportunity of being heard was given to him on 27.12.2013 at 3.00 pm. The applicant appeared on

the said date submitted a brief write-up on the products, produced the samples of the same and explained their usage in the course of

hearing.

5. The applicant has sought clarification on the following produc s indicating the CET heading against each of them.

SL No. Product Details CET Heading

1. Fibre Management System 8517.62.90

2. Fibre Optic Jumper 8544.70.90

3. Fibre Optic Closure 8517.62.90

4. Fibre Optic Connectors 8536.70.00

5. Splice Protection Sleeve 9033.00.00

6. The matter is examined.

(1) Under SI.No.53 to Third Schedule, IT products including Telecommunication equipments as may be notified are liable to

tax at the rate of 5.5% under section 4(1)(a)(ii) of the Act with effect from 01.8.2012 (5% from 01.4.2010 to 31.7.2012).

The general principles of interpretation of commodities falling under the ambit of Entry 53 of Third Schedule is regulated by

the Explanations appended to the Notifications issued under Section 4(1)(a) of the Act read with Entry 53 of the Third Schedule and the

same are as under:

Explanation (1): The Rules for the interpretation of the Central Excise Tariff Act, 1982 read with The

Explanatory Notes as updated from time to time published by the Customs Co-

operation Council, Brussels apply for interpretation of this notification.

Explanation (2): Where any commodities are described against any Heading or Sub-heading in the

Notification is different in any manner from the corresponding description in the

Central Excise Tariff Act, 1985 then only those commodities which are described

in notification will be covered by the scope of this notification. Other commodities,

though covered by the corresponding description in the Central Excise Tariff will

not be covered by the scope of this notification.

Explanation (3): Subject to Explanation-2, for the purpose of any entry contained in this notification,

where the description against any heading or, as the case may be, sub- heading,

matches fully with the corresponding description in Central Excise Tariff, then all

the commodities covered for the purposes of the said Tariff under that heading or

sub-heading will be covered by the scope of this notification.

sÁUÀ 3 PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, UÀÄgÀÄªÁgÀ, CPÉÆÖÃ§gï 23, 2014 3955

Explanation (4): Where the description against any heading or sub- heading is shown as "other",

then the interpretation as provided in Explanation (2) shall apply.

The rate of tax applicable to the commodities sought by the Applicant is determined after analyzing the said commodities with

reference to the commodity description available in the notifications issued under the KVAT Act relied on by the applicant and the

description of goods under the corresponding Central Excise Tariff Heading.

1. Product - Fibre Management System and Fibre Optic Closure

(CET 8517.62.90) (CET 8517.62.90):

It is stated by the applicant that "Fibre Management System" and "Fibre Optic Closure" are Telecom Apparatus used for

splicing, termination and management of optical fibres in the telecommunication network and perform the primary function of

transmission of voice, image and data.

(I) VAT Classification:

As per Notification No.FD 116 CSL 2006 (17) dated 29.4.2006, the commodity description is as under:

SL No. Heading and sub-heading Description

1 8517 _ Electrical apparatus for line telephones of line telegraphy,

including line telephonic sets with cordless handsets and

telecommunicationapparatus for carrier - current line

system or digital line systems, videophones.

(II) CET Classification:

Heading and sub-heading Description

8517 _ Telephone sets, including telephones for cellular

networks or for other wireless network; other apparatus

for the transmission or reception of voice, image or other

data, including apparatus for communication in a wired or

wireless network (such as a local or wide area network),

other than transmission or reception apparatus of

heading 8443, 8525 or 8528.

8517.62.90 _ Others

It is found that "Fibre Management System" and "Fibre Optic Closure" are telecommunication apparatus for digital line system.

Therefore, these commodities are liable to tax at the rate of 5.5% under entry 53 of the Third Schedule read with SI. No.1 of the table to

the Notification NO.FD 116 CSL 2006 (17) dated 29.4.2006.

2) Product - Fibre Optic Jumper or Fibre Cable Assemblies or Fibre Optic Patch cords (CET heading 8544.70.90)

It is stated by the applicant that Fibre Optic Jumpers or Fibre Optic Cables fitted with connectors used for transmitting telecom

signals, voice, video and data. These fibre cables are used for inter-connecting various telecom equipments and apparatus in the

telecom network.

I) VAT Classification:

As per notification NO.FD 116 CSL 2006 (9) dated 31.3.2006, the commodity description is as under:


19. 8544 _ Optical Fibre Cables, Networking cables such as Flat

Cables, CAT -3 cables, CAT-6 cables, unshielded

twisted pair (UTP) cables.


8544 _ Insulated (included enameled or anodized) wire, cable

(including coaxial cable) and other insulated electrical

conductors, whether or not fitted with connectors;

Optical Fibre Cables, made up of individually sheathed

fibre, whether or not assembled with electric conductors

or fitted with connectors.

8544.70 _ Optical Fibre Cables

8544.70.90 _ Others


The commodity description in the KVAT notification dated 31.3.2006 is confined to cables only and does not include "cables

fitted with connectors" which is called by the applicant as "Fibre Optic Jumper/ Fibre Cable Assemblies/ Fibre Optic Patch Cords".

Therefore, these commodities are liable to tax at 14.5% under Section 4(1)(b)(iii) of the K.V.A.T. Act, 2003 with effect from 01-08-2012

as unscheduled goods.

(3) Product - Fibre Optic Connectors - (CET Heading 8536.70.00)

I) VAT Classification:

As per SI. No. 9 of the table to the Notification No. FD 116 CSL 2006 (16) dated 06.4.2006, the commodity description is

as under:


9. 8536 _ Switches, connectors, relays, fuses and sochets for upto 5 amps.


8536 _ Electrical apparatus for switching or pro-tecting Electrical

circuits, or for making connections to or in electrical circuits (for

example: switches, Relays, fuses, Surge suppressors, Plugs,

sochets, Lamp-holders and other connectors, junction Boxes)

for a voltage not exceeding 1000 volts; Connectors for Optical

Fibres, Optical Fibre Bundles or cables.

8536.70 _ Connectors for Optical Fibres, Optical Fibre Bundles or Cables.

Connectors for Optical Fibre are listed in CET Heading, whereas the commodity description under the notification issued under

the KVAT Act is "Connectors for upto 5 amps". Therefore, the optic fibre connectors for up to 5 amps. are liable to tax at 5.5% under

entry 53 of the Third Schedule read with SI. No. 9 of the table to the Notification No. FD 116 CSL 2006 (16) dated 06.4.2006.

(4) Product - Splice Protection Sleeves (CET Heading 9033.00.00)

This is not a notified IT product including telecommunication equipment, in any of the notifications issued under Section 4(1)

(a) read with entry 53 of Third Schedule. Therefore, the said commodity is liable to tax as unscheduled goods attracting tax at 14.5%

under Section 4(1)(b)(iii) of the K.V.A.T. Act, 2003, with effect from 01-08-2012.

P.R. 517

SC-100

AJAY SETH




PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE -

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

Sub : KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on ‘scooter with two Wheeler

attachment' reg.

Ref : Application dated:29-05.2014 of M/s. Sri Mahaveer Motors,Bangalore-560029 (TIN:29450219227)

In the application cited above of M/s, Sri Mahaveer Motors, No.8/2, M.V. Tower, Bannerghatta Road, (Near Ashram Bus Stop &

Sagar Hospital), Bangalore-560029 has sought clarification regarding the rate of tax applicable on 'Scooter with two wheeler

attachment'.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the


work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the





It is clarified that 'Scooter with two wheeler attachment' is liable to tax at 14.5% from 01.08.2012 as unscheduled goods under

section 4(1)(b)(iii) of the Karnataka Value Added Tax Act, 2003.

P.R. 518

SC-100

AJAY SETH





PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), BANGALORE -

CLARIFICATION UNDER SECTION 59 (4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

Sub : KVAT Act, 2003 - Clarification under Section 59(4) regarding the rate of tax applicable on ‘Bio-Gas plants’-reg.

Ref : Application dated:19-05.2014 of M/s. MAILHEM Engineers Pvt.Ltd., Bangalore. (TIN:29160611703)

In the application cited above of M/s. MAILHEM Engineers Pvt. Ltd., NO.60/3, "SUNTUNE", 4th Floor, 3rd Phase, Nanjappa

Layout, Vidyaranyapura, Bangalore-560097 has sought clarification regarding the rate of tax applicable on 'Bio-Gas plants'.

2. Section 59(4) of the Karnataka Value Added Tax Act, 2003 empowers the Commissioner of Commercial Taxes to clarify the


work of assessments and collection of revenue. It is examined and found that the clarification requested by the petitioner is within the





It is hereby clarified as under:

1. Supply, erection, installation and commissioning of Bio-Gas

plants i.e. Renewable energy devices

4% Composition tax In terms of Notification No. FD 116

CSL 2006(13) dated :31.03.2006.

2. Supply, erection, installation and commissioning of Bio-Gas

plants i.e. Renewable energy devices

5% from 01.04.2011 to 31.07.2012 .

5.5% from 01.8.2012 onwards as per Sl. No.20 of Sixth

Schedule under Section 4(1)(C) of the Karnataka Value

Added Tax Act,2003.

P.R. 578

SC-100

AJAY SETH



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PR-671

SC -50

J£ï.¦.gÁeï ¸ÀPÁðgÀzÀ, C¢üÃ£À PÁAiÀÄðzÀ²ð,

PÀAzÁAiÀÄ E¯ÁSÉ ( sÀÆªÀiÁ¥À£À)


OFFICE OF THE DISTRICT AND SESSIONS COURT RAMANAGARA

NOTIFICATION

ADM/13/2014 Ramanagara, dated: 04.09.2014

Sri. Gopinath, Chief Adminstrative Officer, District and Sessions Court, Ramanagara is permitted to surrender 15 days earned

leave from 02.09.2014 to 16.09.2014 (BDI) for the year 2014.

The officer shall be paid pay and allowances admissible for the period of leave surrendered at the rate of 1/30th of the monthly

pay and allowances for each day of leave surrendered as per the provisions contained in Rule 118 (2) of K.C.S.Rs.

PR. 674

N.C. SRINIVASA

Prl. District and Sessions Judge,

Ramanagara.

PROCEEDINGS OF THE PRL. DISTRICT & SESSIONS JUDGE BELLARY

Sub :- Sancation of 10 days E.L from 21.07.2014 to 30.07.2014 (bdi) to Sri. D.ParashivaSetty,

Chief Administrative Officer, Prl. District and Sessions Court, Bellary.

Ref:- 1) Application of the Chief Administrative Officer, dated: 21.07.2014

2) This office order number 22/2014, 21.07.2014 and order passed thereon.

Prl.DJ/BLY/GAB-II/OFFICE ORDER No. 4602 /2014, dated: 22.07.2014

10 days Earned Leave has been sanctioned to Sri D.Parashiva Setty, Chief Administrative Officer of Prl. District and

Sessions Court, Bellary, from 21.07.2014 to 30.07.2014(bdi) on health grounds.

Further, it is submitted that Sri J.Govindarajulu, Sheristedar of this Court, has been placed in additional charge during the

above said period.

The said officer will be re-posted to the same post after expiry of the above leave.

PR. 675

C.V.MARGOOR


Bellary.

PROCEEDINGS OF THE PRL. DISTRICT & SESSIONS JUDGE BELLARY

Sub :- Extended of 9 days E.L from 31.7.2014 to 08.08.2014 (bdi) and to avail suffix General

Holiday on 09.08.2014 and 10.08.2014 to Sri. D.Parashiva Setty, Chief Administrative

Officer, Prl. District and Sessions Court, Bellary.

Ref:- 1) Application of the Chief Administrative Officer, dated: 26.07.2014

2) Further office order number 25/2014, 30.07.2014 and order passed thereon.

Prl.DJ/BLY/GAB-II/OFFICE ORDER No. 661 /2014, dated: 31.07.2014

9 days Earned Leave has been Extended to Sri D.Parashiva Setty, Chief Administrative Officer of Prl. District and Sessions

Court, Bellary, from 31.07.2014 to 08.08.2014(bdi) and to avail suffix General Holidays on 09.08.2014 and 10.08.2014 on health

grounds.

Further, it is submitted that Sri J.Govindarajulu, Sheristedar of this Court, has been placed in additional charge during the

above said period.

The said officer will be re-posted to the same post after expiry of the above leave.

PR. 676

C.V.MARGOOR


Bellary.

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3. J£ï.dUÀ¢Ã±ï 02.04.1959 23.05.2012 23.05.2012 -

4. J.ºÉZï.±ÀAPÀgï 02.08.1955 23.05.2012 23.05.2012 -

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6. ©.gÁªÀÄªÀÄÆwð 04.09.1953 23.05.2012 23.05.2012 ¤ªÀÈvÀÛ

7. ©.¹.PÀ®è¥Àà 29.05.1958 23.05.2012 23.05.2012 -

8. n.PÉ.gÁdtÚ 08.08.1957 17.05.2013 17.05.2013 -

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11. ²ªÀPÀÄªÀiÁgï 26.06.1954 30.09.2013 30.09.2013 -

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14. ©.JA. ¥Àæ¸Ázï 19.06.1971 30.09.2013 30.09.2013 -

PR-589

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SL

No Name Section Date of Birth

Date of

Appointment

Date of

Appointment /

Promotion as

Asst. Director

Remarks

1 R.S.Inamdhar (DR) Chemical 06.06.1940 19.12.1968 19.12.1968 Retd

2 B.Ragavendra Rao Biology 24.06.1943 14.12.1964 12.06.1975 Promoted

3 T.S.Kenchappa Physics 06.02.1952 28.12.1974 09.11.1983 Promoted

4 C.Ashwathappa Questioned

Document

03.08.1946 03.10.1974 21.09.1989 Retd

5 T.R.Kumari Biology 24.05.1952 09.08.1972 23.03.1991 Promoted

6 S.G.Prabhakar Fire Arm 21.09.1951 09.08.1972 23.03.1991 Retd

7 K.N.Basavaraju Toxicology 01.04.1949 29.11.1975 23.09.1991 Transferred on

deputation to

Excise

Department

8 L.Prakash Biology 15.05.1949 25.09.1974 02.12.1999 Promoted

9 P.R.Jayaramu Chemical 24.03.1952 27.07.1978 02.12.1999 Promoted

10 C.M.Mahadevaiah Toxicology 13.10.1953 02.09.1978 02.12.1999 VRS

11 Dhanarajachar Physics 05.11.1954 14.09.1978 02.12.1999 Promoted

12 B.Nanjundappa Biology 13.02.1951 04.10.1978 02.12.1999 Promoted

13 D.Siddaramaiah Biology 03.05.1953 05.09.1981 02.12.1999 Promoted

14 K.T.Venkatesh Toxicology 26.04.1949 29.06.1978 01.09.2003 Retd

15 R.Rangegowda Toxicology 02.03.1951 30.08.1978 29.07.2005 Promoted

16 Lakshminarayana Questioned

Document

20.06.1953 30.09.1974 06.01.2006 Promoted

17 S.K.Krishnaraju Biology 01.06.1963 07.10.1985 16.06.2007 -

18 Dr.Malini (DR) Forensic

Psychology

12.05.1964 05.07.2007 05.07.2007 -

19 V.G.Nayak Toxicology 21.08.1959 11.11.1985 17.07.2008 -

20 B.S.Kadaramandalagi Toxicology 01.06.1961 14.10.1985 17.07.2008 -

21 S.N.Gaonkar Biology 15.05.1956 09.10.1985 17.07.2008 -

22 B.Puttabasavaiah Physics 14.10.1954 07.10.1985 17.07.2008 -

23 S.A.Imam Questioned

Document

06.04.1954 04.09.1981 13.01.2012 -

24 P.Mallesh Chemical 12.05.1952 07.10.1985 13.01.2012 -

25 N.R.Nayak Toxicology 01.03.1957 08.10.1985 13.01.2012 -

zÉÃªÉAzÀæ¥Àà PÀnÖªÀÄ¤ ¸ÀPÁðgÀzÀ C¢üÃ£À PÁAiÀÄðzÀ²ð,

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¢£ÁAPÀ: 31.12.2012 gÀ°èzÀÝAvÉ ÀºÁAiÀÄPÀ ¤zÉÃð±ÀPÀgÀÄ ªÀÈAzÀzÀ ªÀUÀðªÁgÀÄ CAwªÀÄ eÉÃµÀ×vÁ ¥ÀnÖ

SL

No Name Date of Birth

Date of

Appointment

Date of Appointment /

Promotion as Asst.

Director

Remarks

Biology Section

1 B.Ragavendra Rao 24.06.1943 14.12.1964 12.06.1975 Promoted

2 T.R.Kumari 24.05.1952 09.08.1972 23.03.1991 Promoted

3 L.Prakash 15.05.1949 25.09.1974 02.12.1999 Promoted

4 B.Nanjundappa (SC) 13.02.1951 04.10.1978 02.12.1999 Promoted

5 D.Siddaramaiah 03.05.1953 05.09.1981 02.12.1999 Promoted

6 S.K.Krishnaraju 01.06.1963 07.10.1985 16.06.2007 -

7 S.N.Gaonkar 15.05.1956 09.10.1985 17.07.2008 -

Chemical Section

8 R.S.Inamdhar (DR) 06.06.1940 19.12.1968 19.12.1968 Retd

9 P.R.Jayaramu 24.03.1952 27.07.1978 02.12.1999 Promoted

10 P.Mallesh 12.05.1952 07.10.1985 13.01.2012 -

Firi Arm Section

11 S.G.Prabhakar 21.09.1951 09.08.1972 23.03.1991 Retd

Forensic Psychology Section

12 Dr.Malini (DR) 12.05.1964 05.07.2007 05.07.2007 -

Physics Section

13 T.S.Kenchappa 06.02.1952 28.12.1974 09.11.1983 Promoted

14 Dhanarajachar 05.11.1954 14.09.1978 02.12.1999 Promoted

15 B.Puttabasavaiah 14.10.1954 07.10.1985 17.07.2008 -

Questioned Document

16 C.Ashwathappa 03.08.1946 03.10.1974 21.09.1989 Retd

17 Lakshminarayana 20.06.1953 30.09.1974 06.01.2006 Promoted

18 S.A.Imam 06.04.1954 04.09.1981 13.01.2012 -

Toxicology Section

19 K.N.Basavaaraju 01.04.1949 29.11.1975 23.09.1991 Transferred on

deputation to Excise

Department

20 C.M.Mahadevaiah 13.10.1953 02.09.1978 02.12.1999 VRS

21 K.T.Venkatesh 26.04.1949 29.06.1978 01.09.2003 Retd

22 R.Rangegowda 02.03.1951 30.08.1978 29.07.2005 Promoted

23 V.G.Nayak 21.08.1959 11.11.1985 17.07.2008 -

24 B.S.Kadaramandalagi 01.06.1961 14.10.1985 17.07.2008 -

25 N.R.Nayak 01.03.1957 08.10.1985 13.01.2012 -

PR-590

zÉÃªÉAzÀæ¥Àà PÀnÖªÀÄ¤ ¸ÀPÁðgÀzÀ C¢üÃ£À PÁAiÀÄðzÀ²ð,

M¼ÁqÁ½vÀ E¯ÁSÉ (¥ÉÆ°Ã¸ï ¸ÉÃªÉUÀ¼ÀÄ-J)


OFFICE OF THE CITY CIVIL COURT, BANGALORE

NOTIFICATION

No.ADM-I (E) 2304/2014 Bangalore dated: 02-09-2014

Sri K. Nagaraju, Asst. Registrar, City Civil Court, Bangalore is granted 6 days of earned leave for the period from

21.7.2014 to 26.7.2014 with permission to avail general holiday on 27.7.2014, on personal ground.

Sri H.G. Honnagangadharaiah, Asst. Registrar, City Civil Court, Bangalore is placed in additional charge of Sri K. Nagaraju,

Asst. Registrar, City Civil Court, Bangalore, during the above leave period.

Sri K. Nagaraju, Asst. Registrar, City Civil Court, Bangalore would have continued in the same post, but for proceedings on

leave.

PR. 677

BY ORDER OF THE PRL CITY CIVIL & SESSIONS JUDGE,

BANGALORE

Registrar City Civil Court Bangalore

OFFICE OF THE CITY CIVIL COURT, BANGALORE

NOTIFICATION

No.ADM-I (E) 2302/2014 Bangalore dated: 02-09-2014

Sri K. Nagaraju, Asst. Registrar, City Civil Court, Bangalore is granted 7days of earned leave for the period from

29.6.2014 to 5.7.2014 with permission to avail general holiday on 6.7.2014, on personal ground.

Sri H.G. Honnagangadharaiah, Asst. Registrar, City Civil Court, Bangalore is placed in additional charge of Sri K. Nagaraju,

Asst. Registrar, City Civil Court, Bangalore, during the above leave period.

Sri K. Nagaraju, Asst. Registrar, City Civil Court, Bangalore would have continued in the same post, but for proceedings on

leave.

PR. 678

BY ORDER OF THE PRL CITY CIVIL & SESSIONS JUDGE,

BANGALORE

Registrar City Civil Court Bangalore

IN THE COURT OF 1st

M.M.TRAFFIC, MAYOHALL, BANGALORE CITY

It is here by notified to the public that the Pulakeshinagara Traffic Police Station, Bangalore City have Seized the following

vehicles as unclaimed and such vehicle are lying in the police station as unclaimed so far. Hence the owners of the vehicles and may

put their claim one month from the date of this publication.

By order of the Court

SL.

NO.

P F

NO

CMIS

NO.

TYPE OF

VEHICLES

REG.NO. OF

THE VEHICLES ENGINE NO. CHASIS NO.

1 1/14 30/14 Scooty ES KA 03-EA 6727 KA 00DM408913 KA00DF413967

2 1/14 30/14 Kinetic Honda KA 25 H 5595 421809NIEJE NIFJE432505

3 1/14 30/14 Suzuki Max 100 KA 17Q 4924 9111M140269 9111FO85001

4 1/14 30/14 Suzuki EMX KA 03 W 6088 7808 M1 52999 7808F 105668

5 1/14 30/14 Bajaj chetak KA 05EC 6391 CDE BM 75149 CDCEFM73580

6 1/14 30/14 TVS Scooty KA 05W 3485 A97HM131422 KA 97 HF 129860

7 1/14 30/14 Kinetic Honda KA 03S 903 691516NIENA EFNA 69726

8 1/14 30/14 Kinetic Honda KA 03EC 3951 161117NIETB NIFTBM6466

9 1/14 30/14 Unicorn KA 03EN 6233 KC09E9002725 ME4KC092K58002

10 1/14 30/14 BAJAJ CHETAK KA 06R 3226 ODEBG33838 063BGJ61028

11 1/14 30/14 KINETIC HONDA KA 02H 1055 NIEGH211691 NIFGH212792

12 1/14 30/14 HONDA ACTIVA KA 05EP 1789 JF08E0237174 NE135F086F882201

13 1/14 30/14 MARVEL KA 02W 2452 025614EPM _

14 1/14 30/14 SPLENDOUR KA 03E 2761 4A18EO5872 04B20F00553

15 1/14 30/14 SUZUKI KA 01K 2623 30M95D17208 30F95DI4700

16 1/14 30/14 YAMAHA RX OR 101122 DLD23874 IL123574


SL.

NO.

P F

NO

CMIS

NO.

TYPE OF

VEHICLES

REG.NO. OF

THE VEHICLES ENGINE NO. CHASIS NO.

17 1/14 30/14 KINETIC HONDA KA 03R 6411 039369NIEMJ _

18 1/14 30/14 TVS STAR CITY TN 29 AC 5353 AF1P1036988 MD 625NF197NP57466

19 1/14 30/14 SUZUKI ACCESS KA 04HC 6477 ME4KJC4460A8172093 JC 44E0603984

20 1/14 30/14 BAJAJ CHETAK KA 02Y 2603 CDMBFC177348 06FBFC47734

21 1/14 30/14 BAJAJ CT 100 KA 02EY 9579 BUMMDTA23270 MD2DDDZZZBUUA16480

22 1/14 30/14 BAJAJ CHETAK KA 03EC 8053 ODEVHP51377 06FBHV79219

23 1/14 30/14 BAJAJ CHETAK KA 04Q 6776 35E96B45899 35C96B95506

24 1/14 30/14 KINETIC HONDA KA 19E 3287 _ _

25 1/14 30/14 CHETAK KA 40 E 4642 35MBM83349 06FBCM8023

26 1/14 30/14 SCOOTY KA 09Q 8018 K97CM103914 K97CF102503

27 1/14 30/14 CHETAK KA 03S 6056 S0598208 C4SC600275

28 1/14 30/14 ACTIVA HONDA KA 01EA 9016 JF0846185 ME4JF087J58161777

29 1/14 30/14 ACTIVA HONDA KA 02EN 922 CM150HM ME4KF074A48122579

30 1/14 30/14 CHETAK KA 03V 44 35HRO107462 06FBDE10201

31 1/14 30/14 KINETIC HONDA KA 03V 5726 147575NEKJ _

32 1/14 30/14 CHETAK KA 05V 82 0D670078 C4JD668871

33 1/14 30/14 CHETAK KA 05H 8941 MO6CM164185 FO6CM171278

34 1/14 30/14 KINETIC HONDA KA 05EB 6944 _ _

35 1/14 30/14 HERO HONDA KA 04EV 8875 07F15M11992 087F16C14165

36 1/14 30/14 YAMAHA KA 03V 4081 1L528822 99JL5268822

37 1/14 30/14 SCOOTY KA 02J 6566 MIE8DM078391 _

38 1/14 30/14 AUTORICKSHAW KA 05C 2164 24M95K50330 24M95K50458

Place:- Bangalore city.

Date:- 05-08-2014.

PR. 620

SC - 5

Metropolitan Magistrate Traffic Court 1, M.G. Road

Mayohall, Bangalore: 560001

IN THE COURT OF 1st

M.M.TRAFFIC, MAYOHALL, BANGALORE CITY

It is here by notified to the public that the Pulakeshinagara Traffic Police Station, Bangalore City have Seized the following

vehicles as unclaimed and such vehicle are lying in the police station as unclaimed so far. Hence the owners of the vehicles and may

put their claim one month from the date of this publication.

By the order of the Court

SL.

NO. P F NO

C-MIS

NO.

VEHICLES

REG NO.

TYPE OF

VEHICLES ENGINE NO. CHASIS NO.

1 18/2009 34/2009 CAN 5081 IND-SUZUKI 3412M001306 BE11A106560

2 18/2009 34/2009 KA 01E 691 TVS- SUZUKI 1912M254089 1911F246501

3 18/2009 34/2009 CKE 2629 KINETIC

HONDA

038581NED 3074

4 18/2009 34/2009 CTV 353 YAMAHA IDDD25879 1L1125848

5 18/2009 34/2009 TN 37 OK 124 SCOOTY K95CMO-17311 K95CFO17103

6 18/2009 34/2009 KA 01 U 6587 BAJAJ BOXER KMMBKM30488 DFFBKM20349

7 18/2009 34/2009 CAY 4832 KINETIC

HONDA

044542NID NIFDO45185

8 18/2009 34/2009 CAZ 6855 TVS XL C905M22524 O905H228996

9 18/2009 34/2009 KA 03 ER 2219 SCOOTY PEP OBIH52027866 MD626AG1852H39166


SL.

NO. P F NO

C-MIS

NO.

VEHICLES

REG NO.

TYPE OF

VEHICLES ENGINE NO. CHASIS NO.

10 18/2009 34/2009 KA 03 U 4800 BAJAJ

SCOOTER

35MBDB19970 O6AFBDB27130

11 18/2009 34/2009 KA 03 E 2855 KINETIC

HONDA

735134YENE NIFHNET40944

12 18/2009 34/2009 GJ 12 E 1746 BOXER 31M95H36517 31AF95H33704

13 18/2009 34/2009 KA 03 L 9544 TVS SCOOTY K95BMO14839 _

14 18/2009 34/2009 KA 03 V 4013 CHETAK 35MBDO5521 06FBDJ12726

Place:- Bangalore city.

Date:- 07-08-2014.

PR. 621

SC. 05

Metropolitan Magistrate Traffic

Court 1, M.G. Road

Mayohall, Bangalore: 560001 OFFICE OF THE X ADDL. CHIEF METROPOLITAN MAGISTRATE MAYOHALL, BANGALORE,

NOTIFICATION DATED : 30.05.2014

It is here by notified to the General public that the following unclaimed vehicles are in the custody of M.D.PURA P.S.,

Bangalore, which are seized under the various crime cases.

SL.

NO. CASE NUMBER PF NO.

VEHICLES

MAKES & REGN NO.

01 C.Misc.115/2009 25/2009 Auto Rikshaw KA02 6965

02 C.Misc.245/2009 80/2009 Auto Rikshaw KA04 3567

Any person having right to claim to above vehicles shall approach the M.D.PURA P.S., Bangalore, with necessary document

within one month from today, failing which the above said vehicles will be confiscated to Government.

Any claims recerived after the due date wil not be entertained.

PR. 463

X Addl. Chief Metropolitan Magistrate

Bangalore City

COMMERCIAL TAX DEPARTMENT

PROCEEDINGS OF THE COMMISSIONER OF COMMERCIAL TAXES CLARIFICATION UNDER

SECTION 59(4) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003

SUB : KVAT Act, 2003-Issue of clarification on rate of tax applicable to ‘HDPE Vermi Compost Bed’-reg.

Ref : 1. Application dated 14.8.2012 of M/s Ikon Associates, Flat No.202, 2nd Floor,

Shreeji Apartments, 5th Cross, Gandhinagar, Bangalore-09 (TIN-29210580393) seeking

clarification.

2. Clarification No. CLR/CR-98/2012-13 dated 09.11.2012.

3. Order of the Hon'ble High Court of Karnataka dated 06.02.2013 in WPN.5491/2013(T-RES).

In the application dated 14.08.2012 M/s Ikon Associates, Flat No.202, 2nd Floor, Shreeji Apartments, 5th Cross,

Gandhinagar, Bangalore - 560009 had sought clarification under Section 59(4) of the KVAT Act, 2003, on the rate of tax applicable to

'HDPE Vermi Compost Bed'.

2. Considering that the said goods is not specified in any of the Schedule to the Act, it was clarified that 'HDPE Vermi Compost

Bed' is liable to tax at the rate of 14.5% from 01.08.2012 under Section 4(1)(b)(iii) of the Act vide clarification order No.CLR/CR-

98/2012-13 dated 09.11.2012.

3. Being aggrieved by the clarification dated 09.11.2012, the applicant preferred a writ petition bearing W.P.No.5491/2013 in the

High Court of Karnataka challenging the above clarification. The Hon'ble High Court of Karnataka in its order dated 06.02.2013 set

aside the clarification and remanded the case to the respondent for reconsideration in accordance with law and to pass a speaking

order. The relevant portions of the judgment are extracted hereunder:

“3. On perusal of the impugned order at Annexure-A, do not specify the reasons on which the Commissioner

stated that 14.5% tax is leviable on the goods in question. The impugned order is not a speaking order.

The petitioner is entitled to know the reasons for the levy of tax at a particular rate. Since the impugned

order do not contain any reasons the same is liable to be set aside. Accordingly, the following order:-


ORDER

a. The petition is hereby allowed.

b. The impugned order - Annexure-A dated 09.11.2012 is hereby set aside.

c. The matter is remanded to the respondent for reconsideration in accordance with law and to pass a

speaking order.’’

4. In keeping with the directions of the Hon'ble High Court, the assessee was served with a notice giving an opportunity of

hearing on 07.6.2013 at 11.30 AM. The applicant instead of appearing for the hearing, filed a letter on the said date stating that he is not

in need of any clarification and the application filed by him on 14.8.2012 seeking clarification on the rate of tax on 'HDPE Vermi

Compost Bed' may be treated as withdrawn.

5. Considering the request of the applicant, the said application dated 14.8.2012 was disposed of as withdrawn, by proceedings

dated 02.07.2013.

6. Section 59(4) of the KVAT Act, 2003 reads as under:

"59(4) - Without prejudice to the generality of the foregoing power, the Commissioner may, on his own

motion or on an application by a registered dealer liable to tax under the Act, if he considers it necessary

or expedient so to do, for the purpose of maintaining uniformity in the work of assessment and collection

of revenue, clarify the rate of tax payable under this Act, in respect of goods liable to tax under the Act,

and all officers and persons employed in the execution of this Act shall observed the follow such

clarification."

On re-examination of the matter, I was of the considered view that it is incumbent upon me to clarify the rate of tax by passing

a speaking order in keeping with the directions of the Hon'ble Court and also for the purpose of maintaining uniformity in the work of

assessment and collection of revenue. Accordingly, notice dated 22.5.2014 under Section 59(4) was issued proposing to clarify the rate

of tax on 'HDPE Vermi Compost Bed' at 14.5% with effect from 01.8.2012 under Section 4(1)(b)(iii) ofthe Act.

7. In response to the said notice, Sri K.J.Kamath, Advocate and authorized representative of the applicant filed detailed

objections by letter dated 07.7.2014. He appeared before me on 19.7.2014 and gave a copy of Technical opinion dated 27.12.2013

given by Central Institute of Plastic Technology, Ministry of Chemicals, Government of India. The contentions put forth by the authorized

representative are summarized as follows:-

a) M/s Ikon Associates are not dealing in finished goods in the manner presumed in the notice and in fact it is a HDPE

Plastic tarpaulins in plain sheets of different sizes.

b) Since the entire goods was sold to the Government sponsored projects, they had taken meticulous care in knowing

the correct rate of tax to be charged by them as they were required to reveal the taxation part separately in their

tender. They have gone through the clarification issued by the Commissioner of Commercial Taxes vide Circular

No.17/05-06 which not only clarified the rate of tax but also ratified the earlier instructions issued by the Commissioner

in Circular dated 28.1.2005 holding HDPE Woven Fabrics' are classified under sub heading 5406.29 and Tarpaulins

are classifiable under heading 59.03 of the Central Excise Tariff Act, 1985 and both these goods being described in

the First Schedule to the Additional Duties of Excise(Goods of Special Importance) Act, 1957 are exempt.

c) Entry 4 of the First Schedule has been substituted by Karnataka Act 17 of 2007 with effect from 01.4.2007

prospectively. The effect of the substitution is that all the Textiles and Fabrics in length whether mill made, made on

powerloom or handloom and whether manufactured in India or in any foreign country, are generally exempt from tax,

except a textile and fabric specified in Entry 78 and 30 of the Third Schedule to the KVAT Act 2003. The Entry 30 of

the Third Schedule which is inserted by Karnataka Act 17 of 2012 prospective effect from 01.4.2012 reads as follows:-

"30. HDPE and other Plastic Woven Fabrics."

d) Although all the products dealt by them are exempt from tax, they have mistakenly collected the tax as per Notification

No.FD 63 CSL 2009 with effect from 01.4.2009 and another Notification-Ill No. FD 82 CSL 10 dated 31.3.2010 by

charging 5% and 5.5% respectively and remitted the tax accordingly. In the event of the aforesaid exemption is

applied, the collected taxes may be directed to be refunded back to the Government of Karnataka as the same were

charged in the Tax Invoices raised by our client.

e) With a view to enable to appreciate the material facts a sample piece of the product dealt by them is enclosed.

8. All the contentions raised in the statement of objections are considered and the findings are as below:-

1. Under the Bureau of Indian Standards Act, 1986, (vide Indian Standard IS 15907: 2010) 'Vermicompost'

is defined as a well decomposed, stable, fine granular byproduct from composting process mediated

through the activities of earthworm. The process of producing 'Vermicompost' is called 'Vermiculture'.

The earthworm gives excreta fast, after eating any kind of decayed decomposed organic material.

A typical 'HDPE Woven Vermibed' as per the specifications of Bureau of Indian Standards (BSI)

shall have the following features:

I. The vermibed shall be constructed by heat sealing laminated pieces of woven fabrics of desired dimensions.

The panels shall be flat (overlap) joined.

II. The top edges of the vermibed shall be hemmed by heat sealing along with a Jute / Sisal rope of 6 mm diameter

placed inside the hem as reinforcement. The width of the hem shall be minimum 40 mm.

III. Three net windows of size 260 mm X 150 mm each shall be provided on both sides of the bed along the length


for ventilation. These windows shall be made of polythene nets and shall be heat sealed at equidistance along

the periphery of the bed.

IV. An outlet of 40 mm X 100 mm at the bottom of one corner shall be provided for draining out the liquid produced

during the process of composting. This outlet shall be covered by polyethylene nets and shall be heat sealed.

V. 14 support pockets shall be provided along the periphery of the bed and running across the full height of the

bed. A piece of laminated woven fabric is heat-sealed at the intersection of the front / back and bottom panels

whereas the other three sides of the fabric for pockets are heat-sealed with base fabrics thus giving the shape

of a pocket. The upper end of the pocket thus formed shall be heat-sealed while forming the hemming at the top

edge of the bed whereas at the bottom end, a whole or suitable diameter shall be created for inserting wooden

pegs having a diameter of 40 mm. The pockets shall have a finished width of 120 mm. The wooden pegs shall

be strong enough to provide an erected structure and perform the desired function.

VI. If two or more pieces of fabrics are used for the manufacture of bed, the woven fabrics shall be bonded together

by a suitable heat-sealing process keeping an overlap of atleast 2.5 cms.

VII. The preferred dimension of the bed shall be 3600 mm (L) X 1200 mm (W) X 600 mm (H). Each bed shall be

legibly marked with the following information at one corner on one side with tag or by printing on it with ink.

a. Name and address of the manufacturer

b. Dimension and mass (glm)

c. Year of manufacture

9. From the above, it is evident that HDPE Vermicompost bed is not a HDPE Woven Fabric simplicitor. It is not a running sheet

of fabric as contended by the applicant. In fact, it is a rectangular box type product manufactured using laminated HDPE fabric, a Jute or

Sisal rope beeding, support pockets for inserting pegs. This product is erected above the ground level with the support of pegs to

perform the desired function of vermiculture.

10. Under the Sales Tax Law, the intention is to tax sale of different commercial commodities. As soon as a separate commercial

commodity emerged or come into existence they become separately taxable goods. Laminated HDPE Fabrics is one of the ingredients

for manufacture of HDPE Woven Fabric Vermibed and this product cannot be equated with HDPE Fabric/HDPE Plastic Tarpaulins in

plain sheets of different sizes.

11. The word 'manufacture' has not been defined under the KVAT Act, 2003 and therefore we have to look into the meaning

known in commercial parlance. In Black's Law Dictionary, 5th Edition, the word 'manufacture' has been defined as, the process or

operation of making goods or any material produced by hand, by machinery or by any other agency; anything made from raw materials

by hand, by machinery or by art; the production of articles for use from raw or prepared materials by giving such materials new forms,

qualities, properties or combinations, whether by hand, labour or machine. Thus, by process of manufacture something is produced and

brought out into existence which is different from that, out of which it is made, in the sense that the thing produced is by itself a distinct

commercial commodity. The material from which the thing or product is manufactured loses its identity.

12. The Constitution Bench of the Supreme Court of India in the case of 'Ujagar Prints Vs. Union of India reported in (1989)

74 STC 401; (1989) 3 SCC 488 while dealing with the issue of 'manufacture' and commodities emerging therefrom has observed

as under:-

The prevalent and generally accepted to ascertain that there is manufacture is whether the change or the series of changes brought

about by the application of processes take the commodity to the point where, commercially, it can no longer be regarded as the original

commodity but is, instead recognized as a distinct and new article that has emerged as a result of the processes. The principles are

clear. But the difficulties arise in their application in individual cases. There might be border-line cases where either conclusion with

equal justification may be reached.

13. In the present case, I have no hesitation to hold that 'HDPE Vermicompost bed' which is obtained by converting laminated

HDPE Fabrics in length into a box / bed by subjecting to heat-sealing process, hemming of the top edges of the bed by heat-sealing

along with Jute / Sisal ropes and the box being provided with support pockets for inserting pegs along the periphery of the bed and

running across the full height of the bed to be able to be erected as a structure to perform the function of vermiculture is commercially

different from HDPE Fabrics/HDPE Plastic Tarpaulins in plain sheets of different sizes.

14. In the clarification / technical opinion given by the Central Institute of Technology, it is merely stated that LDPE / HDPE

polysheet (plastic sheet) or tarpaulins made from HDPE Woven Fabrics, HDPE polysheets for vermibed are all in the same category of

plastic tarpaulins. This opinion, in no way assists the applicant to establish that 'HDPE Woven Fabric/Polysheets' and 'HDPE Vermi

Compost bed' are one and the same.

15. In the light of the above discussions, the following clarification is issued over-ruling the objections raised by the applicant.

CLARIFICATION NO.CLR/CR-98/2012-13 DATED 18.08.2014

It is clarified that HDPE Vermi Compost Bed is liable to tax at 12.5% from 01.4.2005 to 31.03.2010, at 13.5% from 01.4.2010 to

31.3.2011, at 14% from 01.4.2011 to 31.7.2012 and at 14.5% from 01.8.2012 onwards.

PR. 657

SC. 100

AJAY SETH


(Karnataka), Bangalore .


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PR. 659

SC. 100

PÀ£ÁðlPÀ gÁdå¥Á®gÀ DzÉÃ±Á£ÀÄ¸ÁgÀ ªÀÄvÀÄÛ CªÀgÀ ºÉ Àj£À°è J.¦. gÁªÀÄPÀÈµÀÚ

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5TH

ADDITIONAL CHIEF METROPOLITAN MAGISTRATE, BANGALORE CITY

«µÀAiÀÄ: PÁªÀiÁQë¥Á¼Àå ¥ÉÆ°Ã¸ï oÁuÉAiÀÄ°è ªÀ±À¥Àr¹PÉÆArgÀÄªÀ ªÁºÀ£ÀUÀ¼À ªÀiÁ°ÃPÀgÀÄUÀ¼À ¥ÀvÉÛUÁV.

PÀæ. ÀA. ªÉÆ. ÀA. & PÀ®A. ¦ü.J¥sï £ÀA. ªÁºÀ£ÀzÀ ¸ÀASÉå & «ªÀgÀ ZÁ¹¸ï £ÀA§gï EAf£ï £ÀA§gï

1 270/09 PÀ®A. 379 L¦¹ 144/09 §eÁeï ¥À Áìgï PÉJ-04-EªÉÊ-459

MDZDHJC22RCB172295 JCJBRO26979

2 308/10 PÀ®A.379 L¦¹ 212/13 ºÉÆAqÁ DQÖÃªÁ £ÀA. PÉJ-02-E«-714

ME4JF082C68193466 JF08E8372321

3 758/13 PÀ®A.379 L¦¹ 199/13 »ÃgÉÆÃºÉÆAqÁ Éà÷èAqÀgï PÉJ-24-ºÉZï-3310

03J65C0018 03J65M00080

4 758/13 PÀ®A.379 L¦¹ 205/13 »ÃgÉÆÃºÉÆAqÁ Éà÷èAqÀgï PÉJ-04-EJ¸ï-8720

06M16F52707 06L1SE04923

5 758/13 PÀ®A.379 L¦¹ 205/13 ¸ÁÖgï ¹n PÉJ-04-EJPïì-7561

MD625NF1181E11317 EF1E81091798

6 585/12 PÀ®A. 379 L¦¹ 88/14 ¸ÀÄdÄQ ÀªÀÄÄgÉÊ PÉJ-02-ªÉÊ-2094

7906F338172 7906M387228

7 514/10 PÀ®A. 379 L¦¹ 89/14 »ÃgÉÆÃ ºÉÆAqÁ ¹r-100 PÉJ-06-Er-5120

MBLJA05EE99K0063 JA05IA99K00226

8 700/10 PÀ®A. 379 L¦¹ 90/14 §eÁeï ¹n-100 PÉJ-02-ºÉZï-4083

DUFBLD62096 DUMBLB05353

PR. 439

5TH

ADDITIONAL CHIEF METROPOLITAN MAGISTRATE,

BANGALORE CITY

IN THE COURT OF THE METROPOLITAN MAGISTRATE TRAFFIC COURT-II, BANGALORE

AMRUTHAHALLI POLICE STATION

ORDER

«µÀAiÀÄ: CªÀÄÈvÀ ºÀ½î ¥ÉÆ°Ã¸ï oÁuÉAiÀÄ°è ªÀ±À¥Àr¹PÉÆArgÀÄªÀ ªÁºÀ£ÀUÀ¼À ªÀiÁ°ÃPÀgÀÄUÀ¼À ¥ÀvÉÛUÁV.

Sl No. PF No Vehicle Name and Number

1 64/2010

Hero Honda Passon Plus NO. TN 05 T 7848

CH NO-06MD9C14155

ENG NO-06MD8M29052

2 i) 65/2010

Hero Honda Passon NO.AP-03A 1026

CH NO-01F21C22976

ENG NO-01F21M20183

ii) 65/2010

Black Colour Kawasaki Boxer

CH NO-DFFBHK31844

ENGNO- DFMBHK70668

iii) 65/2010

Silver Colour Bajaj Pulssar NO. TN 23 AY 4638

CH NO- DHVBLM74193

ENG NO-DHGBLM73090

iv) 65/2010

Bajaj Plantinam NO. AP-03 AD 9522

CHNO-MD2DDDZZZPWK 07666

ENG NO-DUMPK 54076

v) 65/2010

Green Colour TVS Heavy Duty NO.AP- 03 K-7053

CH NO-MD621BD1641 A35884,

ENG NO-OD1A41079685

vi) 65/2010

Black Colour TVS XL NO.AP 03 P 2012

CH NO- MD621AD1881P7146

ENG NO-OD1P81729751

vii) 65/2010

Green Colour TVS XLSuper

CH NO-MD621AD1X71E88582

ENG NO-ODF71D67310

3 i) 66/2010

Black Colour Hero Honda Passon Plus NO. TN 23 K 6927

CH NO-06A9C05797

ENG NO-06A08M05725


ii) 66/2010 Hero Honda Splendr Plus NO-TN 23 K 8381

ENG NO-06D15E22797

iii) 66/2010

Black Colour Hero Honda Super Splendour NO-TN 23 AT 0237

CH NO-07DACF1609

ENG NO-07DACF01241

iv) 66/2010

Black Colour Kawasaki Boxer NO-AP 03 U 8226

CH NO-DFEBHK63348

ENG NO-DFMBHK44890

v) 66/2010

Blue Colour Bajaj CT-100 NO-AP 03 A 4626

CH NO-DUFBMF21239

ENG NO-DUMBMF58948

vi) 66/2010

Red Colour TVS Star City NO- KA 03 C 6414

CH NO-MD625KF5661N07456

ENG NO-AF5N61734407

vii) 66/2010

Black Colour TVS Super XL NO-TN-29 P 4910,

CH NO-MD621ADI341P50550

ENG NO-0D1P41287331

viii) 66/2010

Black Colour Vehicle TVS XL SUPER

CH NO-P1203F563815

ENG NO-P1203M553883

ix) 66/2010

Black Colour Hero Honda CD Deluxe

CH NO-OOL20C18200

ENG NO-OOL8M18299

And submit your report without fail as soon as possible

Bangalore dated: 31st July 2014.

PR. 623

SC. 5

K. M. RAJENDRA KUMAR

MMTC-II BANGALORE

IN THE COURT OF 5 th

ADDITIONAL CHIEF METROPOLITAN MAGISTRATE COURT, BANGALORE CITY

Date:28.07.2014

it is hereby notified for the information of the public that the under mentioned two wheelers, three wheelers & four wheelers

which is in the custody of kamakshipalya police station Bangalore city has unclaimed shall be confiscated to the government and

Disposed to law, if not claimed by the owner with proof of ownership with in one month from the date of the publication of this

notification.

PÀæ. ÀA. J£ï¹Dgï £ÀA. & ¦.J¥sï £ÀA.

ªÁºÀ£À £ÀA. ªÁºÀ£ÀzÀ ºÉ ÀgÀÄ ZÁ¹¸ï £ÀA§gï EAf£ï £ÀA§gï

1 215/14 & 148/14 KA04 HP 7091 (£ÀPÀ° £ÀA§gï)

ACCESS 125 MB8CF4CAFB8286113 F 486 - 647816

2 215/14 & 148/14 KA 54 E 255 §eÁeï ¹n-100 MO 2000 U22 NWD 33768 DUMBA-D89994

3 215/14 & 148/14 KA-02-EN-7108 »ÃgÉÆÃ ºÉÆAqÁ ¸Éà÷èAqÀgï 04720F0 3415 04F 18E 03380

4 210/14 & 143/14 KA 02 EX 4497 TVS VICTOR MD 625A F1962 C74693 OFK 61508764

5 211/14 & 144/14 NO NILL RX 100 IL -448172M94 1 L 1 448172

6 211/14 & 144/14 KA 03 ES 8549 AiÀÄÆ¤PÁ£ïð ME 4KCO 94E 58072660 KCO 9E0072717

7 212/14 & 145/14 KA 02 E 3990 §eÁeï ¥À Áìgï 31016737 31034859

8 212/14 & 145/14 KA 02 EC 8250 §eÁeï PÁ°§gï DDFBGM 85125 DDMBGM 5358

9 213/14 & 146/14 KA 05 ED 1100 ¸ÀÄdÄQ ¸ÀªÀÄÄgÉÊ 7006F 658667 7006 M 709578

10 213/14 & 146/14 KA 03 X 8836 TVS ºÉ«qÀÆån P100 1F 20 7984 NO NILL

11 214/14 & 147/14 KA 02 EY 9081 §eÁeï r¸ÀÌªÀgï MD 2DSDS22PCA61104 DSGBPA 49973

12 214/14 & 147/14 KA02 EX 635 §eÁeï ¥À Áìgï MD 2DHDH22NCJSS 867 DHGBNJ 94091

13 292/14 & 150/14 KA-02-B-5634 A/R 24FBJE31771 AEMBJE36670

14 292/14 & 150/14 KA-04-A-1876 A/R 24FBFA01900 24MBFA19073


PÀæ. ÀA. J£ï¹Dgï £ÀA. & ¦.J¥sï £ÀA.

ªÁºÀ£À £ÀA. ªÁºÀ£ÀzÀ ºÉ ÀgÀÄ ZÁ¹¸ï £ÀA§gï EAf£ï £ÀA§gï

15 292/14 & 150/14 KA-05-B-2979 A/R 24FBHJ86885 AEMBHJ67464

16 292/14 & 150/14 CKS-2412 Maruti-800 ¸ÀÄlÄÖºÉÆÃVgÀÄvÀÛzÉ ¸ÀÄlÄÖºÉÆÃVgÀÄvÀÛzÉ

PR. 624

SC. 5

5 th

ADDITIONAL CHIEF METROPOLITAN

MAGISTRATE COURT, BANGALORE CITY

IN THE COURT OF THE METROPOLITAN MAGISTRATE TRAFFIC COURT –II, BANGALORE

«µÀAiÀÄ: ¸ÀA¦UÉºÀ½î ¥ÉÆ°Ã¸ï oÁuÉAiÀÄ ªÁå¦ÛAiÀÄ°è ªÀ±À¥Àr¹PÉÆArgÀÄªÀ ªÁºÀ£ÀUÀ¼À ªÀiÁ°ÃPÀgÀÄUÀ¼À ¥ÀvÉÛUÁV.

SL. NO. PF NO VEHICLE NAME AND NUMBER

1 07/11

Hero Honda Splender No-No Number

Eeg No-01B 18 E 11556

Ch No-01 B 20F 11441

2 07/11

T. V. S. XL Hevy Duty No- No Number

Eng No-ODIN 71255691

Ch No-MD 621BD1872N88144

K.M. RAJENDRA KUMAR

METROPOLITAN MAGISTRATE TRAFFIC COURT –II, BANGALORE




1 65/10

Yamaha RX 135 No-KA-04-FB-3221

Eng No-145277286

Ch No-9961L5277286

2 65/10

Suzuki Samuri No-CTS-3387

Eng No-7903M309033

Cha No-7903F260640 K.M. RAJENDRA KUMAR





1 34/2011

Bajaj Platina Motor Cycle No-KA-01-T-4286

Cha No-MD2000ZZZRWE17848

Eng No-DUMBRE28033

2 34/2011

Honda Activa Motor Cycle No-KA-01-EL-3555

Cha No-ME4JF083C88256331

Eng No-JF08E5287652 K.M. RAJENDRA KUMAR





1 48/09 Kinetic Honda No-CKD-8571 K.M. RAJENDRA KUMAR




«µÀAiÀÄ: ¸ÀA¦UÉºÀ½î ¥ÉÆ°Ã¸ï oÁuÉAiÀÄ ªÁå¦ÛAiÀÄ°è ªÀ±À¥Àr¹PÉÆArgÀÄªÀ ªÁºÀ£ÀUÀ¼À ªÀiÁ°ÃPÀgÀÄUÀ¼À ¥ÀvÉÛUÁV. SL. NO. PF NO VEHICLE NAME AND NUMBER

1 02/10

Bajaj pulser Bike No-KA-04-EF-2311

Eng No-DHGB2M76595

Ch No-DHVBIM77723

2 04/10

TVS Apachi Bike No-KA-02-HD-1069

Eng No-0E4H82109766

Cha No-MD634KE448240862

3 05/10

Honda Active No –KA-04-EH-6424

Eng No-3F08L8277132

Cha No-MF411082A68098296

4 05/10

Hero Honda Bike No-KA-05-EZ-3251

Eng No-06F15M42513

Cha No-06F16C16567 K.M. RAJENDRA KUMAR





1 10/2008

Auto Rickshaw No-KA-04-A2210

Cha No-24F9236782

Eng No-24M95H3789

K.M. RAJENDRA KUMAR



«µÀAiÀÄ: ¸ÀA¦UÉºÀ½î ¥ÉÆ°Ã¸ï oÁuÉAiÀÄ ªÁå¦ÛAiÀÄ°è ªÀ±À¥Àr¹PÉÆArgÀÄªÀ ªÁºÀ£ÀUÀ¼À ªÀiÁ°ÃPÀgÀÄUÀ¼À ¥ÀvÉÛUÁV. SL. NO. PF NO VEHICLE NAME AND NUMBER

1 36/10

Maruthi Omni Van No-KA-05-MF-5225

Eng No-2681058

Ch No-ST912N623031

2 38/10

Maruthi Car No-KA-03-N-544

Eng No-3552416

Cha No-SB308IN710585

3 40/10

Maruthi Omini No-KA-36-M-1611

Eng No-2220093

Cha No-ST91IN500406 K.M. RAJENDRA KUMAR





1 58/10

Qualise Car No-AP-26-R-1031

Eng No-No-No Number

Cha No-LF50F1098

2 58/10

Tata Indica Car No-AP-04-S-4055

Eng No-JTZPD 7737

Cha No-60013IJIZBD8580



3 59/10

Tata Sapari Car No-UP-73-F-3847

Eng No-ANA00050

Cha No-MAT403081

4 60/10

Tawera Car No-AP-28-AS-7906

Eng No-3FF37644439776

Cha No MA6AB6G766 HH40670

5 61/10

Santro Car No-KA-09-N-7161

Eng No-G4HG6M752587

Cha No-MALAB51HR17795764

6 62/10

Maruthi Van Car No-KA-02-MD-4380

Eng No-4083948

Cha No-MA3EVB11501093051139

7 62/10

Tata Indica Car No-KA-03-C-7210

Eng No-475I03MJZPJ7306

Cha No-600149BSZP23244

8 62/10

Ikon Forde Car No-KA-03-MG-5553

Eng No-NIL

Cha No-MAJAXXMRTA3C49737

K.M. RAJENDRA KUMAR





1 24/2009

Lancer Car No-KA-03-P-9842

Eng No-3 MNDY001733

Cha No-MA700CK8AXE103639

2 27/09

Accent Car No-KA-05-MC-6251

Eng No-D3EA55G7387

Cha No-MALCG51ZRSM008820

3 28/09

Silver Hondai Car No-KA-04-MH-3171

Eng No-30EA2035163

Cha No-MALCH41W23M60637

K.M. RAJENDRA KUMAR

METROPOLITAN MAGISTRATE

TRAFFIC COURT –II, BANGALORE




1 59/13

Bajaj pulser Bike No-TN-25-H-7052

Eng No-DHGBNA56744

Cha No-MD2DHDHZZNCA19383

2 59/13

Bajaj pulser Bike No-KA-05-HL-9652

Eng No-DHGBTC75343

Cha No-MD2DHDHZZJCC85817



3 59/13

Bajaj Diskver Bike No-KA-11-R-3012

Eng No-DXEBNK53133

Cha No-MD2DSDXZZNAK52863

K.M. RAJENDRA KUMAR





1 116/13

Bajaj pulser Bike No-PY-01-BK-8407

Eng No-DKGBUC36168

Cha No-HD2DHDKZZUCC24309

K.M. RAJENDRA KUMAR






1 121/13

Hero Honda Splender Bike No-TN-29-MJ-9964

Eng No-HA10EAAHE00150

Cha No-MBLHA10EEAHE0021

K.M. RAJENDRA KUMAR






1 141/13

Auto Risksha No-KA-25-A-6198

Eng No-AEMBHG54791

Cha No-24FBHG75891

PR. 669

SC.5

K.M. RAJENDRA KUMAR



IN THE COURT OF 3RD

ADDITIONAL CHIEF METROPOLITAN MAGISTRATE, BANGALURE CITY.

It is hereby notified for the information of the public that the unclaimed vehicles mentioned under are in the custody of the

Banashankri Police Bangalore City as unclaimed shall be confiscated to the Government and disposed of according to law of not

claimed by the owner with proof of ownership within one Month from the date of the publication of notification

ANNEXURE-1

S.L TYPE OF VEHICLE VEHICLE NO ENGINE NO CHASSIS NO

LPT

NUMBER

PF No

1 HERO HONDA KA-17-L-6697 00K18M13880 00K2062504 699/14 91/2014

2 KENETIC HONDA KA-02-K-161 37863INPEJI 388 720/14 94/2014

3 HONDA DIO KA-03-HK-284 JF11E0051072 ME4JF115F40842087 721/14 95/2014

4 YAMAHA KA-03-ED-6938 ILI327005 ILI327005 731/14 97/2014

5 KENETIC HONDA KA-04-V-693 869985NIE-QF NIFOF87482 732/14 98/2014


S.L TYPE OF VEHICLE VEHICLE NO ENGINE NO CHASSIS NO

LPT

NUMBER

PF No

6 SIZUKI KA-13-E-9762 7508M587165 7508F543488 737/14 100/2014

7 KENETIC HONDA KA-05-ED-2421 - MJFSD60 738/14 101/2014

8 HERO HONDA KA-05-EC-4156 J1896 00B19C1891 740/14 103/2014

9 BAJAJ KAVASAKI KA-08-H-5444 DFMBHE79389 DFFBHE62786 741/14 104/2014

10 CHETAK DL-4-ST-7027 340456 338965 746/14 107/2014

11 BAJAJ CHETAK KA-05-X-5189 35MBDM60766 06FBDM59922 747/14 108/2014

12 LAMARETA MYO-7700 - - 751/14 109/2014

13 CHETAK CKQ-4823 - - 752/14 110/2014

14 CHETAK MEB-7190 - - 753/14 111/2014

15 LML VESPA CAP-740 - - 754/14 112/2014

16 KENETIC HONDA KA-06-H-4203 755/14 113/2014

17 TVS CHAMP CKW-2333 756/14 114/2014

18 TVS CKQ-4586 - - 757/14 115/2014

19 HERO HONDA

SPLENDAR

- 01B20F25379 01B8E25950 758/14 116/2014

20 TVS XL KA-05-EW-5847 0DIC51368785 MD621BD1852C05951 768/14 118/2014

21 YAMAHA KA-36-K-1430 5TS083397 30K5TS083397 769/14 119/2014

22 TVS XL- KA-41-H-4065 ODIL61837942 MD621BD1362L24098 770/14 120/2014

23 BAJAJ PULSAR KA-25-U-3709 DHDBKC00158 DHVBKC00170 771/14 121/2014

PR. 712

SC.5 3

RD ADDITIONAL CHIEF METROPOLITAN

MAGISTRATE, BANGALURE CITY.

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PR. 741

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No. MIN. QLN/CR/ 2014-15, Dated: 16-10-2014.

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M¼À¥ÀlÄÖ C¢ü¸ÀÆZÀ£É ªÀiÁqÀ ÁVzÉ.

PR. 742

CzsÀåPÀëgÀÄ ªÀÄvÀÄÛ f¯Áè¢üPÁjUÀ¼ÀÄ f¯Áè PÀ®Äè¥ÀÄr ªÀiÁqÀÄªÀ WÀlPÀUÀ¼À ÉÊ É£ïì ¤ÃrPÉ ªÀÄvÀÄÛ ¤AiÀÄAvÀæt ¥Áæ¢üPÁgÀ ¨ÉAUÀ¼ÀÆgÀÄ £ÀUÀgÀ f Éè.

¥ÀæPÁ±ÀPÀgÀÄ:- ¸ÀAPÀ®£Á¢üPÁjUÀ¼ÀÄ, PÀ£ÁðlPÀ gÁdå¥ÀvÀæ, ¸ÀPÁðj PÉÃAzÀæ ªÀÄÄzÀæuÁ®AiÀÄ, ÉAUÀ¼ÀÆgÀÄ-59

R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2014-16

Licensed to post without prepayment WPP No. 297

1-Part III-PF-23-10-2014 Page-3953-3976

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