- 1 - HC-KAR NC: 2025:KHC:37646 WP No. 27307 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO.27307 OF 2025 (GM-RES) BETWEEN: SUNDEEP LALL, AGED ABOUT 46 YEARS, S/O MANMOHAN LALL, NO.1708, 50 FEET MAIN ROAD, NEAR DAYANANDA SAGAR COLLEGE, K.S. LAYOUT, 1ST STAGE, J. P.NAGAR, BENGALURU – 560 078. …PETITIONER (BY SRI. M. ABDUL SALAM, ADVOCATE) AND: 1. INCOME TAX DEPARTMENT, UNION OF INDIA, REPRESENTED BY ITS DEPUTY DIRECTOR OF INCOME TAX, BENGALURU-560 001. 2. STATE OF KARNATAKA, BY KUMARASWAMY LAYOUT POLICE STATION, BENGALURU CITY, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:37646 WP No. 27307 of 2025 REPRESENTED BY PUBLIC PROSECUTOR, HIGH COURT OF KARNATAKA, BENGALURU-560 001. …RESPONDENTS (BY SMT. NAVYA SHEKHAR, AGA FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA R/W SECTION 482 OF CR.P.C PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT/ORDER DIRECTING RESPONDENT NO.1 INCOME TAX DEPARTMENT TO RELEASE THE SUM OF 1.76 CRORES ALONG WITH 172.9 GRAMS OF GOLD AND 144.5 GRAMS OF SILVER TO THE PETITIONER, WHICH WAS RECOVERED BY RESPONDENT NO.2 (KUMARASWAMY LAYOUT POLICE STATION) IN CRIME NO.112/2022 VIDE ANNEXURE- B AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2025:KHC:37646 WP No. 27307 of 2025 ORAL ORDER The petitioner being aggrieved by a certain seizure by the second respondent has filed an application under Section 457 of Cr.P.C. in the pending criminal proceedings in C.C. No.22603/2022 on the file of the XXX Additional C.M.M., Bengaluru [for short, 'the learned Magistrate'], and the Income Tax Department has also filed a similar application. The learned Magistrate has allowed the application filed by the Income Tax Department and rejected the petitioner’s application. The petitioner has availed remedy under Section 397 of Cr.P.C. as against such order in Criminal Revision Petition No.142/2023, which is pending consideration. Sri M. Abdul Salam, the learned counsel for the petitioner, proposes to contend that the application at the instance of the Income Tax - 4 - HC-KAR NC: 2025:KHC:37646 WP No. 27307 of 2025 Department could not have been entertained by the learned Magistrate. This Court must observe that this is precisely the question that is presented for consideration in the pending revision petition and the petitioner must pursue such remedy and there cannot be any reason for multiplying proceedings on the same ground. Therefore, subject to all just exception, the petition stands disposed of. Sd/- (B M SHYAM PRASAD) JUDGE MD List No.: 1 Sl No.: 16