- 1 - HC-KAR NC: 2025:KHC:21076 CRL.RP No. 1355 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR CRIMINAL REVISION PETITION No. 1355 OF 2022 BETWEEN: SRI ANIL G MANEKAME AGED ABOUT 68 YEARS S/O LATE GANAPATHI M MANEKAME AND: SMT. SHUBA ANIL AGED ABOUT 66 YEARS W/O ANIL G MANEKAME PARNTERS M/S VASUNDARA BUILDERS No.75/2 RING ROAD HOSAKEREHALLI BSK III STAGE BENGALURU – 560 085. TIN-29600610685. AND ALSO AT No.286/A NEW No.28 SRIRAM MUGALI ROAD 9TH MAIN 7TH CROSS, HANUMANTHANAGAR BENGALURU – 560 019. …PETITIONER (BY SRI CHITNIS P R, ADVOCATE) AND: THE STATE OF KARNATAKA THROUGH THE COMMERCIAL TAX OFFICER AUDIT 2.3, 1ST FLOOR PIONEER PLAZA, No.642 NEAR GOPALAN ARCADE MALL KENCHENAHALLI MAIN ROAD RAJARAJESHWARI NAGAR Digitally signed by LAKSHMINARAYANA MURTHY RAJASHRI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:21076 CRL.RP No. 1355 of 2022 BENGALURU – 560 098. REP. BY SPP, HIGH COURT BUILDING BANGALORE , KARNATAKA. …RESPONDENT (BY SRI M DIVAKAR MADDUR, HCGP) THIS CRL.RP IS FILED UNDER SECTION 397 READ WITH 401 Cr.P.C PRAYING TO SET ASIDE THE ORDER DATED 12.10.2022 PASSED IN CRL.MISC.No.40/2021 PENDING ON THE FILE OF THE SPECIAL JUDICIAL MAGISTRATE FIRST CLASS COURT (SALES TAX) BENGALURU AS PER ANNEXURE-A AND ETC., THIS PETITION COMING ON FOR ADMISSION THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SHIVASHANKAR AMARANNAVAR ORAL ORDER 1. This revision petition is filed challenging the order dated 12.10.2022 passed in Crl.Misc. No. 40/2021 by Special JMFC (Sales Tax), Bengaluru. 2. The Special Court which passed the impugned order is inferior to the Sessions Court. The petitioner, without approaching the Sessions Court has filed this revision petition before this Court. There are no special grounds made out to directly approach this Court invoking Section 397 of Cr.P.C. - 3 - HC-KAR NC: 2025:KHC:21076 CRL.RP No. 1355 of 2022 3. In view of the above, revision petition is disposed of with liberty to the petitioner to approach the Sessions Court. 4. Registry is directed to return the documents to the learned counsel for petitioner. Sd/- (SHIVASHANKAR AMARANNAVAR) JUDGE LRS List No.: 1 Sl No.: 32