- 1 - NC: 2025:KHC:8533 WP No. 23650 of 2018 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 23650 OF 2018 (LB-TAX) BETWEEN: 1. M.S. MANJUNATH AGED ABOUT 49 YEARS S/O LATE N.V.S SHIVARAM 2. SMT. C. ANITHA AGED ABOUT 43 YEARS W/O M.S. MANJUNATH, BOTH RESIDING AT NO.503, MARIGOLD SANKALP CENTRAL PARK, YADAVAGIRI, MYSORE-20. …PETITIONERS (BY SRI. RAGHU PRASAD B.S., ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF REVENUE, VIKAS SOUDHA, VIDHANAVEEDHI, BANGALORE-560 001. BY ITS PRINCIPAL SECRETARY. 2. MYSORE MAHANAGARA PALIKE ZONE 6, DEVARAJAMOHALLA, MYSORE MAHANAGARA PALIKE, MYSORE-570002, BY ITS COMMISSIONER. Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:8533 WP No. 23650 of 2018 3. M/S SHALOM SANKALAP VENTURES NO.D16-A 2ND FLOOR, TEMPLE ROAD, V V MOHALLA, MYSORE-570002 BY ITS EXECUTIVE DIRECTOR. …RESPONDENTS (BY SMT. SPOORTHI V., HCGP FOR R1; SMT. GEETHADEVI M.P., ADVOCATE FOR R-2; SRI MAHESH R. UPPIN, ADVOCATE FOR R-3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CONSIDER REPRESENTATION DATED 23.4.2018 GIVEN BY THE PETITIONER TO THE 2ND RESPONDENT VIDE ANNEXURE-D AND PASS APPROPRIATE ASSESSMENT ORDERS; DIRECT THE RESPONDENTS TO PAY COST OF THIS PETITION. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. The prayer in this writ petition is for issuance of a mandamus to consider the representation dated 23.04.2018. However, during the pendency of this writ petition, an endorsement has been issued by the 2nd respondent vide Annexure – R2. Therefore, the - 3 - NC: 2025:KHC:8533 WP No. 23650 of 2018 prayer in this writ petition would not survive for consideration. 2. However, the petitioners have amended their writ petition and has sought for quashing of the order dated 06.08.2018 i.e., Annexure – G, which is produced along with the application for amendment. 3. In my view, in the light of the fact that Annexure – G has been issued without hearing the petitioners, it would be appropriate to direct the 2nd respondent to consider Annexure – G as a show cause notice and file its objections to the said show cause notice. 4. The respondents shall consider the objections and all the contentions raised by the petitioners and pass a reasoned order as to why it is making the demand against the petitioners. 5. This exercise shall be undertaken and completed within a period of two months from the date of receipt of the copy of this order. - 4 - NC: 2025:KHC:8533 WP No. 23650 of 2018 6. This writ petition is accordingly disposed of. 7. In view of the disposal of the petition, all pending interlocutory applications, if any, stand disposed of. Sd/- (N S SANJAY GOWDA) JUDGE GSR List No.: 1 Sl No.: 22