- 1 - HC-KAR NC: 2025:KHC:42941-DB STRP No. 33 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF SALES TAX REVISION PETITION NO.33 OF 2025 BETWEEN: M/S RAJASHEKAR K PATIL REGISTERED UNDER KVAT ACT, 2003 HOUSE NO.34, PADMANJALI NILAYA S.B.H COLONY, OPP. KPTCL, BIDAR – 585 401 REPRESENTED BY PROPRIETOR MR. RAJASHEKAR K PATIL AGED ABOUT 55 YEARS. …PETITIONER (BY SRI. T. R. SATHYANARAYANA., ADVOCATE) AND: THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ZONE 1 KALIDASA ROAD, Digitally signed by MADHUSHREE H Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42941-DB STRP No. 33 of 2025 VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU – 560 047 …RESPONDENT THIS STRP IS FILED UNDER SECTION 65(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 PRAYING TO a) REVIEW ORDER DATED 19.03.2025 IN STA NO.3/2025 PASSED BY THIS HON’BLE COURT, IN THE INTEREST OF JUSTICE AND EQUITY; b) DIRECT THE RESPONDENT-1 TO CONSIDER THE ACTUAL CONTRACT RECEIPTS RECEIVED AS PER FORM 26 AS ISSUED BY THE REVENUE AUTHORITIES AFTER PROVIDING ELIGIBLE DEDUCTIONS AS PER STATUTE. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF - 3 - HC-KAR NC: 2025:KHC:42941-DB STRP No. 33 of 2025 ORAL ORDER (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) A memo is filed by the learned counsel for the petitioner to get over the office objections, which reads as under: The petitioner above named respectfully prays that this Hon’ble Court be pleased to permit him to convert the above Sales Tax Revision Petition to Review Petition, which was filed by over sight, in the interest of justice and equity. Subject to all just exceptions, the petition stands disposed of with liberty to the petitioner to avail remedy under Section-114 of CPC. Sd/- (B M SHYAM PRASAD) JUDGE Sd/- (T.M.NADAF) JUDGE JJ List No.: 1 Sl No.: 34