- 1 - HC-KAR NC: 2025:KHC:41507-DB WA No. 1138 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MRS. JUSTICE ANU SIVARAMAN AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL WRIT APPEAL NO. 1138 OF 2023 (GM-RES) BETWEEN: 1. INITIATING OFFICER UNDER THE PBPT ACT AND DEPUTY COMMISSIONER OF INCOME TAX (BP) NO. 208, 2ND FLOOR, C R BUILDING, QUEENS ROAD, BENGLAURU - 560 001 2. THE ADJUDICATING AUTHORITY UNDER THE PROHIBITION OF BENAMI PROPERTY TRANSACTION ACT 1988 ROOM NO. 26, 4TH FLOOR, JEEVANDEEP BUILDING, PARLIAMENT STREET NEW DELHI - 110 001 3. UNION OF INDIA MINISTRY OF FINANCE THROUGH ITS SECRETARY (REVENUE) DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001 …APPELLANTS (BY SRI. DILIP M., ADVOCATE) Digitally signed by RUPA V Location: High Court Of Karnataka - 2 - HC-KAR NC: 2025:KHC:41507-DB WA No. 1138 of 2023 AND: 1. SRI. KEMPE GOWDA S/O LATE APPEGOWDA, AGED ABOUT 78 YEARS, RESDING AT HULLENAHALLI VILLAGE, DHUDHA HOBLI, HASAN TALUK HASSAN DISTRICT 2. SRI. H K SURESH S/O SRI. KEMPEGOWDA, AGED ABOUT 45 YEARS, R/AT NO. 13, 1ST MAIN ROAD, CHANDRA LAYOUT, VIJAYA NAGAR BENGALURU - 560 040 …RESPONDENTS (BY SRI. LOCHANA S. BABU, SRI. HEMANTH PAI AND SRI. KIRATH SINGH MANHAS, ADVOCATES FOR R1) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO a)SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.50104/2019 DATED 07/12/2022 AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MRS. JUSTICE ANU SIVARAMAN and HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL - 3 - HC-KAR NC: 2025:KHC:41507-DB WA No. 1138 of 2023 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE VIJAYKUMAR A. PATIL) Heard on I.A.No.1/2024. 2. We have perused the order dated 01.03.2024. The appeal came to be dismissed with liberty to file an application to recall in the event revenue's review petition was allowed by the Hon'ble Supreme Court. For easy reference, the order of this Court dated 01.03.2024 is extracted herein below: "Heard Shri M.Dilip, learned Standing Counsel for the Revenue on both merits and on delay. 2. Shri M.Dilip submitted that the Hon'ble Single Judge has allowed the Writ Petition by following the decision of Hon'ble Apex Court in Union of India Vs. Ganapathi Dealcom Pvt. Ltd. [Civil Appeal No.5783/2022 (DD.23.08.2022)]. Revenue has filed a Review Petition before the Hon'ble Apex Court challenging the said order. 3. Therefore, it would be unnecessary to maintain this writ appeal and it is accordingly, dismissed with liberty to the Revenue to file an application to recall this order in the event Revenue's Review Petition is allowed by the Hon'ble Apex Court. Consequently, I.A.No.2/2023 for condonation of delay also stands dismissed. No costs." 3. The Hon'ble Supreme Court vide order dated 18.10.2024 allowed the review petition filed by the Revenue in Review Petition (Civil) No.359/2023 in Civil Appeal No.5783/2022 at paragraph 7 held as under: - 4 - HC-KAR NC: 2025:KHC:41507-DB WA No. 1138 of 2023 "7. Where any other proceedings have been disposed of by relying on the judgment of this Court in Ganapati Dealcom Private Ltd (supra), liberty is granted to the aggrieved party to seek a review in view of the present judgment." 4. Learned counsel for the Revenue produced a copy of the order dated 20.12.2024 passed in W.A.No.1060/2023. The coordinate Bench of this Court considered the application for recall filed by the Revenue and allowed the same by restoring the appeal. Further, the appeal was allowed and the matter was remanded back to the learned Single Judge. 5. Learned counsel appearing for the respondent has placed reliance on the judgment of the Hon'ble Apex Court in GOVERNMENT OF NCT OF DELHI THROUGH ITS SECRETARY, LAND AND BUILDING DEPARTMENT AND ANOTHER Vs. K.L. RATHI STEELS LIMITED AND OTHERS1. The said submission has no merit. The Hon'ble Supreme Court, while allowing the review petition observed that where any other proceedings have been disposed of by relying on the judgment of the Hon'ble Supreme Court in the case of UNION 1 (2024) 7 SCC 315 - 5 - HC-KAR NC: 2025:KHC:41507-DB WA No. 1138 of 2023 OF INDIA AND ANR. Vs. M/s. GANPATI DEALCOM PVT. LTD.2, liberty is granted to the aggrieved party to seek review in view of the present judgment. 6. The contention of the respondent that the application to recall is not maintainable, is also required to be rejected in the light of the specific directions issued by the coordinate Bench in the identical subject matter. The Hon'ble Supreme Court has specifically granted liberty to the aggrieved party to seek review if the decision is based on GANPATI DEALCOM PVT. LTD. referred supra. Even this Court, while disposing of the appeal granted express liberty to the Revenue to file an application to recall the order. 7. The order of the Hon'ble Apex Court in the case of GANPATI DEALCOM PVT. LTD referred supra, on which the learned Single Judge has placed reliance to dispose of the writ petition, is reviewed and recalled. Hence, the review petition is required to be allowed, appeal is required to be restored and the order of the learned Single Judge is required to be set aside by remanding the matter for fresh consideration. In view of 2 2022 SCC ONLINE SC 1064 - 6 - HC-KAR NC: 2025:KHC:41507-DB WA No. 1138 of 2023 the same, the review petition is allowed. The order dated 01.03.2024 is recalled. The appeal is restored. Therefore, the following: ORDER 1. The writ appeal is allowed. 2. The order of the learned Single Judge dated 07.12.2022 passed in WP No.50104/2019 is set aside. 3. The writ petition is remanded to the learned Single Judge for fresh consideration in accordance with law. No order as to costs. Sd/- (ANU SIVARAMAN) JUDGE Sd/- (VIJAYKUMAR A. PATIL) JUDGE YKL List No.: 1 Sl No.: 21 CT-SG