- 1 - NC: 2025:KHC-D:6850 WP No. 102369 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 102369 OF 2025 (T-RES) BETWEEN: M/S. JK TRADERS, A PROPRIETARY CONCERN, REPRESENTED HEREIN BY ITS SOLE PROPRIETOR, SRI. NAZEERAHAMED SYED ALI, AGED 32 YEARS, SON OF NAZEER AHMED, HAVING OFFICE AT GROUND FLOOR, 619, BETHUR HALLADA BRIDGE, BETHUR RING ROAD, JAGALUR, MAIN ROAD, M.C.LAYOUT, DAVANAGERE, KARNATAKA-577 002. …PETITIONER (BY SRI. SANDEEP HUILGOL., ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER, (ENFORCEMENT)-1, BALLARI, VANIJYA THERIGE BHAVAN, 2ND STAGE, RAGHVENDRA COLONY, ANANTAPUR ROAD, BALLARI-583 101. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT), BALLARI, VANIJYA THERIGE BHAVAN, 2ND STAGE, RAGHAVENDRA COLONY, ANANTAPUR ROAD, BALLARI-583 101. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), BALLARI, VANIJYA THERIGE BHAVAN, Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:6850 WP No. 102369 of 2025 2ND STAGE, RAGHAVENDRA COLONY, ANANTAPUR ROAD, BALLARI-583 101. 4. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DAVANAGERE, DAVANGERE DIVISION, DAVANGERE, VANIJYA THERIGE BHAVANA, OPPOSITE BSNL OFFICE, DEVRAJ URS LAYOUT, DAVANAGERE-577 006. 5. UNION OF INDIA, REPRESENTED BY HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. …RESPONDENTS (BY SRI. GANGADHAR.J.M., AAG A/W SMT. KIRTILATA.R.PATIL., HCGP FOR R1-4; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R5) 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, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Sandeep Huilgol., counsel for the petitioner, Sri.Gangadhar J.M., AAG along with Smt.Kirtilata R.Patil., HCGP for respondents 1 to 4 and Sri.Shivaraj Balloli., counsel for respondent No.5 have appeared in person. - 3 - NC: 2025:KHC-D:6850 WP No. 102369 of 2025 2. The captioned Writ Petition is filed seeking certain reliefs. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. As against the order dated 25.02.2025 passed by the first respondent, The petitioner has preferred an appeal before the fourth respondent on 24.04.2025. 5. Counsel for the petitioner in presenting his arguments submits that a liberty may be accorded to the petitioner to file an application for release of the confiscated goods and a direction may be issued to the Appellate Authority to consider the application. 6. AAG submits that an appropriate order may be passed. 7. The liberty is accorded for the petitioner to move an application for release of the confiscated goods. If such an application is filed, the Appellate Authority is directed to consider the application and dispose of the same in accordance - 4 - NC: 2025:KHC-D:6850 WP No. 102369 of 2025 with law within ten days from the receipt of certified copy of this order. 8. Resultantly, the Writ Petition is disposed of. Needless to say, all the contentions of the parties are left open. Sd/- (JYOTI MULIMANI) JUDGE RH List No.: 1 Sl No.: 3