- 1 - HC-KAR NC: 2025:KHC-D:11643 WP No. 102558 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 9THDAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 102558 OF 2025 (T-RES) BETWEEN: SHRI. B. V. SREENIVASA REDDY, AGE: 55 YEARS, OCC: BUSINESS, R/O: SRINAGAR COLONY, SIRIGUPPA ROAD, BESIDE ARUNODAYA HOSPITAL, HAVAMBHAVI, TAL AND DIST BALLARI. …PETITIONER (BY SRI. SOURABH MIRJE, ADVOCATE) AND: 1. THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGAORE 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(3), 3RDFLOOR, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE 560 001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SMT. ROOPA, ADVOCATES FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENTS TO PERMIT THE PETITIONER TO UTILIZE THE PORTION OF REVENUE GENERATED BY PETITIONER’S FIRM TOWARDS THE EXPENSES TO MEET OUT THE OPERATION AND MAINTENANCE CHARGE, SALARIES, INSURANCE AND PETITIONERS INCOME TAX AS REQUESTED BY THE PETITIONER IN REPRESENTATIONS DATED. 15/10/2018 AND 20/05/2024 VIDE Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:11643 WP No. 102558 of 2025 ANNEXURE-C AND D TO MEET THE ENDS OF JUSTICE AND EQUITY AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The Petitioner is before this Court seeking for the following reliefs: a. Issue a writ of mandamus directing the Respondents to permit the petitioner to utilize the portion of revenue generated by petitioner’s firm towards the expenses to meet out operation and maintenance charges, salaries, insurance and petitioner’s Income Tax as requested by the petitioner in representations dated 15.10.2018 and 20.05.2024 vide Annexure-C and D to meet the ends of justice and equity. b. Pass any other order(s) as this Hon’ble Court may deem fit in the facts and circumstance of the case in the interests of justice and equity. 2. The contention of the Petitioner is that though the Petitioner owes certain amounts of monies to the Respondents amounting to ₹35,75,66,355/-, the only source of income for the Petitioner is the windmills owned by the Petitioner which are being operatedby Suzlon Global Services limited. The said windmills - 3 - HC-KAR NC: 2025:KHC-D:11643 WP No. 102558 of 2025 having been attached, the income arising thereof is being received by the Income Tax Authorities and there is no amount available to service the said windmills and maintain them. It is in that background that the Petitioner is stated to have submitted representations on 15.10.2018 and 20.05.2024. 3. The Petitioner was called upon to file details of the income and expenditure in respect of said windmills which has been filed today vide memo dated 9.9.2025. 4. The windmills which are subject matter of attachment are the only source of income of the Petitioner. The operating agency namely Suzlon Global Services limited have now stated that unless the maintenance amountsare paid, they will not maintain the windmills which would result in the income from the said windmills not being available. - 4 - HC-KAR NC: 2025:KHC-D:11643 WP No. 102558 of 2025 5. In that background, I am of the considered opinion that it would be required for the Respondents to consider the representation of the Petitioner by taking into account all the surrounding circumstances so that the revenue is also in a position to recover as much of amounts as possible on account of tax by keeping the windmills operational.In that view of the matter, I pass the following: ORDER i) The Writ Petition is allowed. ii) A mandamus is issued directing Respondents to consider the representations dated 15.10.2018 and 20.05.2024 so as to maximise the returns from the windmills with the entire amounts being received being appropriated to the income tax dues after making payment of the maintenance amount directly to the maintenance agency thereby keeping the windmills operational within - 5 - HC-KAR NC: 2025:KHC-D:11643 WP No. 102558 of 2025 a period of four weeks from the date of receipt of copy of this order. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 54