- 1 - HC-KAR NC: 2025:KHC:50118 WP No. 4969 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE E.S.INDIRESH WRIT PETITION NO.4969 OF 2023 (GM-RES) BETWEEN: 1. M. NARAYANAPPA S/O LATE MUNIVENKATAPPA AGED ABOUT 85 YEARS R/A NO.1, 2ND FLOOR, 12TH CROSS PAMPA EXTENSION KEMPAPURA BENGALURU-560024. &PETITIONER (BY SRI. CHETHAN M., ADVOCATE FOR SRI. CHANDRASHEKAR C., ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF FINANCE 2ND FLOOR, VIDHANA SOUDHA BENGALURU-560001 REPRESENTED BY ITS PRINCIPAL SECRETARY. 2. COMMISSIONER OF COMMERCIAL TAXES OFFICE OF COMMERCIAL TAX Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50118 WP No. 4969 of 2023 GANDHINAGAR BENGALURRU-560009. 3. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES(ENFORCEMENT) SOUTH ZONE, 3RD FLOOR VANIJYA TERIGE KARYALAYA B BLOCK, KORAMANGALA BENGALURU-560047. &RESPONDENTS (BY SRI. MAHANTESH SHETTAR, AGA ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO. 3 - AUTHORITY TO RELEASE THE SAID AMOUNT OF RS.4,36,081/- IN FAVOUR OF THE PETITIONER BY CONSIDERATION THE REPRESENTATIONS OF THE PETITIONER AT ANNEXURE - B & D, DATED 11.10.2021 AND DATED 20.01.2022, SUBMITTED TO THE RESPONDENT NO.3. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:50118 WP No. 4969 of 2023 CORAM: HON'BLE MR. JUSTICE E.S.INDIRESH ORAL ORDER 1. Heard learned counsel appearing for the parties. 2. In this Writ Petition, petitioner is seeking a writ of mandamus to the respondent No.3 to consider the representations dated 11.10.2021 (Annexure-B) and 20.01.2022 (Annexure-D), addressed by the petitioner herein. 3. Without expressing any opinion on the merits of the case, the respondent No.3 is directed to consider the aforementioned representations of the petitioner, within a period of three months from the date of receipt of certified copy of this order. 4. With the above observation, the Writ Petition is disposed of. SD/- (E.S.INDIRESH) JUDGE sac List No.: 1 Sl No.: 36