- 1 - NC: 2025:KHC:13200 WP No.31646 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR WRIT PETITION NO.31646 OF 2024 (T-RES) BETWEEN: DANDAKERI SANTHOSH KUMAR S/O. LATE BABU MAISTHRY, AGED ABOUT 57 YEARS, PROPRIETOR: M/S. DANDAKERI CONSTRUCTIONS, D.NO. 4-18, DANDAKERI HOUSE, YEYYADI PADAVU, KONCHADI POST, MANGALURU - 575 006. …PETITIONER (BY SRI. KETHAN KUMAR, ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2, D.G.S.T.O., ROOM-409, 4TH FLOOR, VANIJYA THERIGE BHAVANA, NEHRU MAIDAN ROAD, MANGALURU - 575 001. …RESPONDENT (BY SRI. HEMA KUMAR K., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER DATED 20/03/2019 PASSED BY THE RESPONDENT IN NO. ACCT(AUDIT)-2/29680267067/2014-15/VAT VIDE ANNEXURE-A; QUASH THE PROCEEDINGS IN CRL.MISC.188/2022 PENDING ON THE FILE OF JMFC IV COURT, MANGALURU, DAKSHINA KANNADA, VIDE ANNEXURE - B. Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13200 WP No.31646 of 2024 THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks following relief: "a) Quash the order dated 20.03.2019 passed by the respondent in No.ACCT(Audit)-2/29680267067/2014- 15/VAT at Annexure-A; b) Quash the proceedings in Crl.Misc.188/2022 pending on the file of JMFC IV Court, Mangaluru, Dakshina Kannada at Annexure-B." 2. After arguing for some time, learned counsel for the petitioner submits that the petitioner would deposit a sum of Rs.1,50,000/- by appearing before the learned Magistrate on the next date of hearing dated 04.04.2025 and the Fine Levy Warrant (FLW) issued by the learned Magistrate against the petitioner may be set-aside. 3. The said submission is placed on record. 4. On perusal of the material on record will indicate that the learned Magistrate had issued Fine Levy Warrant (FLW) against the petitioner. - 3 - NC: 2025:KHC:13200 WP No.31646 of 2024 5. In view of the aforesaid facts and circumstances and submission made by learned counsel for the petitioner, I deem it just and appropriate to dispose of the petition by setting aside the Fine Levy Warrant (FLW) issued by the learned Magistrate against the petitioner in Crl.Mis. No.188/2022, subject to the condition that petitioner shall deposit a sum of Rs.1,50,000/- by appearing before the learned Magistrate on the next date of hearing without taking adjournment under any circumstances whatsoever. 6. Subject to aforesaid direction and liberty reserved in favour of the petitioner to take recourse to such remedy as available under law including appearing before the learned Magistrate putting forth his contentions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE ARK List No.: 1 Sl No.: 13