- 1 - NC: 2025:KHC-D:6805 WP No. 101635 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 101635 OF 2024 (LB-TAX) BETWEEN: 1. CLEAN MAX POWER PROJECTS PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT #1511, PRASAD CHAMBER, OPERA HOUSE, CHARNI ROAD, MUMBAI-400 004, REPRESENTED BY ITS AUTHORISED SIGNATORY SHWETHA.S. 2. CLEAN MAX IPP2 PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT #1511, PRASAD CHAMBER, OPERA HOUSE, CHARNI ROAD, MUMBAI-400 004, REPRESENTED BY ITS AUTHORISED SIGNATORY SHWETHA.S. 3. CLEAN MAX ENVIRO ENERGY SOLUTION PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT #1511, PRASAD CHAMBER, OPERA HOUSE, CHARNI ROAD, MUMBAI-400 004, REPRESENTED BY ITS AUTHORISED SIGNATORY SHWETHA.S. … PETITIONERS (BY MRS. SHRUTI, ADVOCATE FOR SMT. M. VINAYA KEERTHY AND SRI. RAJASHEKHAR BURJI, ADVOCATES) Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:6805 WP No. 101635 of 2024 AND: 1. STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, DEPT. OF RURAL DEVELOPMENT AND PANCHAYATRAJ, M.S. BUILDING, AMBEDKAR VEEDHI, BENGALURU-560 001. 2. CHIEF EXECUTIVE OFFICER, ZILLA PANCHAYAT, BALLARI. 3. EXECUTIVE OFFICER, TALUK PANCHAYAT, BALLARI. 4. PANCHAYAT DEVELOPMENT OFFICER, SIDIGINAMOLA GRAMA PANCHAYAT, SIDIGINAMOLA BALLARI TALUK AND DISTRICT. … RESPONDENTS (BY SRI. PRAVEEN K. UPPAR, AGA FOR R1; SRI. V. SHIVARAJ HIREMATH, ADVOCATE FOR R2-R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Smt.Shruti., counsel on behalf of Sri.M.Vinaya Keerthy., for the petitioners has appeared through video conferencing. Sri.Rajashekhar Burji., counsel for the petitioners, Sri.Praveen K.Uppar., AGA for respondent No.1 and - 3 - NC: 2025:KHC-D:6805 WP No. 101635 of 2024 Sri.V.Shivaraj Hiremath., counsel for respondents 2 to 4 have appeared in person. 2. The order dated:28.02.2024 passed by the fourth respondent vide Annexure-S is called into question in this Writ petition on several grounds as setout in the Memorandum of Writ Petition. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. Counsel Sri.V.Shivaraj Hiremath., submits that a memo has been filed and the same may be placed on record. Submission is noted. The memo is placed on record. 5. The law is well settled that any person aggrieved by the assessment, levy or imposition of any tax, rate or fee under Section 199 may appeal to the prescribed authority, whose decision shall be final. In the present case, the fourth respondent passed the order under Section 199 of Karnataka Gram Swaraj and Panchayat Raj Act, 1993. The petitioner has straightaway filed the Writ Petition without availing statutory - 4 - NC: 2025:KHC-D:6805 WP No. 101635 of 2024 alternate remedy. Hence, I decline to exercise power under Writ jurisdiction. The petitioner may approach the Competent Authority for redressal of their grievance, if so advised. 6. Resultantly, the Writ Petition is disposed of. Sd/- (JYOTI MULIMANI) JUDGE MRP,RH LIST NO.: 1 SL NO.: 59