Karnataka High Court Weekly Round-Up: January 16 To January 22, 2023

M/s Wipro India Ltd. Versus Assistant Commissioner Of Central Tax. 2023 LiveLaw (Kar) 13

Rashmi Education Trust Vidyaniketan School & Others v. State of Karnataka & Others. 2023 LiveLaw (Kar)14

Ravi @ Kamran Ravi And State of Karnataka. 2023 LiveLaw (Kar) 15

Abdul Majeed And State of Karnataka. 2023 LiveLaw (Kar) 16

Pavan And State of Karnataka. 2023 LiveLaw (Kar) 17

State of Karnataka And Shaikh Rouf. 2023 LiveLaw (Kar) 18

S Neelakantappa And State of Karnataka & ANR. 2023 LiveLaw (Kar) 19

Honnegowda & ANR And State of Karnataka. 2023 LiveLaw (Kar) 20

Judgement/Orders

Circular Regarding Mismatch Of ITC Is Applicable For 2019-20 In Case Of Identical Errors: Karnataka High Court

Case Title: M/s Wipro India Ltd. Versus Assistant Commissioner Of Central Tax

Case No: Writ Petition No.16175 Of 2022

Citation: 2023 LiveLaw (Kar) 13

The Karnataka High Court has held that the circular regarding the mismatch of input tax credit (ITC) is applicable for 2019–20 in the case of identical errors.

"Though the Circular refers only to the years 2017–18 and 2018–19, since there are identical errors committed by the petitioner not only in respect of the assessment years 2017–18 and 2018–19 but also in relation to the assessment year 2019–20 also, I am of the view that by adopting a justice-oriented approach, the petitioner would be entitled to the benefit of the Circular for the year 2019–20 also," the single bench of Justice S.R. Kumar said.

Karnataka High Court Strikes Down State Govt's Power To Regulate Fees For Unaided Private Schools

Case Title: Rashmi Education Trust Vidyaniketan School & Others v. State of Karnataka & Others

Case No: WRIT PETITION NO.6313 OF 2017 (EDN) C/W WRIT PETITION NOS. 33161 OF 2017, 47074 OF 2018, 47077 OF 2018, 5072 OF 2019, 6185 OF 2019, 9149 OF 2019, 11657 OF 2019, 14703 OF 2019, 6396 OF 2020, 15241 OF 2021, 15268 OF 2021 AND 16418 OF 2021

Citation: 2023 LiveLaw (Kar)14

The Karnataka High Court has held that state government cannot interfere and control the fee structure of private unaided educational institutions. It thus declared as ultra vires Section 48 of the Karnataka Education Act 1983 which prohibits private unaided schools from collecting fee in any manner except as prescribed by the State government

A single judge bench of Justice E S Indiresh referred to TMA Pai Foundation case and agreed that the decision on the fee structure must be left to the private unaided educational institutions, as those educational institutions do not seek or are not dependent upon any funds from the Government. It also agreed that their financial affairs are affected by giving admissions to students through RTE.

Karnataka High Court Grants Bail To Accused In Murder Case On Ground Of Parity

Case Title: Ravi @ Kamran Ravi And State of Karnataka

Case No: CRIMINAL PETITION NO. 11294 OF 2022

Citation: 2023 LiveLaw (Kar) 15

The Karnataka High Court has granted bail to a murder accused, observing that though the allegations against him and others are of serious nature but the overt act alleged against him is similar to that of other accused, who have already been granted bail.

"The charge sheet filed by the Investigating Officer makes out a prima facie case against all the accused including the petitioner. Admittedly, the overt act alleged against the present petitioner is similar to that of accused Nos.2 and 3. It is not in dispute that accused Nos. 2 and 3 are already enlarged on bail. Under such circumstances, the benefit of parity is to be extended to the present petitioner," it said.

[Unlawful Assembly] Individual Role Of Each Accused Cannot Be Considered While Deciding Bail Application: Karnataka High Court

Case Title: Abdul Majeed And State of Karnataka

Case No: CRIMINAL PETITION NO.10830/2022

Citation: 2023 LiveLaw (Kar) 16

The Karnataka High Court has observed that individual role of accused cannot be considered while deciding on bail application filed by a murder accused who was part of an unlawful assembly and who allegedly committed the offence in pursuance of a common object.

A single judge bench of Justice H P Sandesh made the observation while rejecting the successive bail application filed by accused Abdul Majeed who was charged under sections 143, 144, 147, 148, 341, 342, 323, 324, 364, 307, 302, 506 R/W 149 OF IPC. Earlier his bail application was rejected by the court vide order dated 01.07.2022, on merits.

Apprehension Of Acid Attack: Karnataka High Court Refuses Bail To A Jilted Lover

Case Title: Pavan And State of Karnataka

Case No: CRIMINAL PETITION NO. 9563 OF 2022

Citation: 2023 LiveLaw (Kar) 17

The Karnataka High Court refused bail to a jilted lover, accepting the apprehensions raised by the victim that if released on bail the accused would throw acid on her.

A single judge bench of Justice M G Uma dismissed the petition filed by one Pavan, who was charged for offences punishable under sections 341 (wrongful restraint), 354(D) (stalking) and 506 (criminal intimidation) IPC and provisions of the Protection of Children from Sexual Offences Act.

[POCSO Act] Special Court Cannot Impose Sentence Lower Than Minimum Punishment Prescribed: Karnataka High Court

Case Title: State of Karnataka And Shaikh Rouf

Case No: CRIMINAL APPEAL No.200060/2016

Citation: 2023 LiveLaw (Kar) 18

The Karnataka High Court has enhanced the sentence of five years imposed by the special court on an accused convicted under the Protection of Children From Sexual Offences (POCSO), Act, observing that when the statute has prescribed a minimum sentence of seven years for the offence punishable, the Special Judge did not have any power whatsoever to reduce minimum sentence to five years.

A single judge bench of Justice V. Srishananda, sitting at Kalaburagi bench, upheld the conviction handed down to Shaikh Rouf under Section 4 of the Act and Section 376 of the Indian Penal Code and enhanced the sentence of the trial court.

Only Caste Verification Committee Can Decide Validity Of Caste Certificate, Not Magistrate: Karnataka HC Quashes Cheating Case Against 61-Yr-Old

Case Title: S Neelakantappa And State of Karnataka & ANR

Case No: CRIMINAL PETITION NO.6915/2016

Citation: 2023 LiveLaw (Kar) 19

The Karnataka High Court has quashed a cheating case registered against a 61-year-old man who is alleged to have fraudulently obtained a false Caste Certificate, stating that he belongs to Scheduled Caste on which basis he secured a job in BEML.

A single judge bench of Justice Hemant Chandangoudar allowed the petition filed by S. Neelakantappa, saying “The Caste Certificate issued in favour of the petitioner having not been cancelled under the provision of the Rules, (Karnataka Schedule Castes, Scheduled Tribes and Other Backward Classes (Reservation of Appointment etc.) Rules 1992, cognizance taken by the learned Magistrate on the basis of the final report is impermissible.”

Company Must Be Arraigned As Accused To Prosecute Its Employees As Vicariously Liable: Karnataka HC Quashes Case Over Purchase Of Stolen Jewellery

Case Title: Honnegowda & ANR And State of Karnataka

Case No: WRIT PETITION NO.1353/2018

Citation: 2023 LiveLaw (Kar) 20

The Karnataka High Court has quashed criminal proceedings initiated against two employees of Attica Gold Pvt. Ltd, accused of purchasing stolen gold jewellery as the police failed to arraign the company as accused in the case.

A single judge bench of Justice Hemant Chandangoudar allowed the petition filed by Honnegowda and Praveen H K and said “The charge sheet is laid against the petitioners-accused Nos. 2 and 4 alleging that the company in which they are working as an employees have purchased the stolen gold jewellery. In the absence of the company not being arraigned as a accused, the petitioners-accused Nos.2 and 4 cannot be held vicariously guilty of the same.”