- 1 - HC-KAR NC: 2025:KHC-D:9489 WP No. 105290 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 31ST DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.105290 OF 2025 (LB-TAX) BETWEEN: WARDHA SOLAR (MAHARASHTRA) PRIVATE LTD., # ADANI CORPORATE HOUSE, SHANTIGRAM NEAR VAISHNO DEVI CIRCLE, S.G.HIGHWAY, KODIYAR, AHMEDABAD-GUJARAT-380001. REPRESENTED BY ITS AUTHORIZED SIGNATORY MR.RAVI KUMAR N, THE MANAGER, PVSE, COMPL, KALLUR, TQ. YALABURGA, DIST.KOPPALA-583231. …PETITIONER (BY SRI. M.R. HIREMATHAD AND SRI. PRAKASH BADIGER, ADVOCATES) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF RURAL DEVELOPMENT AND PANCHAYAT RAJ, VIDHANA SOUDHA-560001, REPRESENTED BY ITS SECRETARY. 2. THE CHIEF EXECUTIVE OFFICER KOPPAL ZILLA PANCHAYATH, KOPPAL-583231. 3. TALUKA EXECUTIVE OFFICER YALABURGA TALUK, YALABURGA., KOPPAL DISTRICT-583236. 4. GRAMA PANCHAYATH KALLUR YALABURGA TALUK, KALLUR-583236, REPRESENTED BY ITS V N BADIGER Digitally signed by V N BADIGER Location: High Court of Karnataka, Dharwad Bench Date: 2025.08.07 12:00:41 +0530 - 2 - HC-KAR NC: 2025:KHC-D:9489 WP No. 105290 of 2025 PANCHAYAT DEVELOPMENT OFFICER. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1; SRI. VIJAYKUMAR BALAGEREMATH, ADVOCATE FOR R2-R4) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO ISSUE OF WRIT OF CERTIORARI OR ANY OTHER WRIT, ORDER OR DIRECTION QUASHING THE DEMAND NOTICE BEARING NO;GRA.PAM. KALLUR/ NOTICE/2024-25, DATED 06.12.2024 PRODUCED AT ANNEXURE-D, CONSEQUENTLY DEMAND NOTICE-03 BEARING NO:GRA.PAM. KALLUR/NOTICE/2024-25, DATED 27.01.2025, PRODUCED AT ANNEXURE-F CONSEQUENTLY WARRANT FOR ATTACHMENT OF MOVABLE BEARING NO:GRA.PAM. KALLUR/JAPTI WARRANT/25/2025-26, DATED 23.07.2025 PRODUCED AT ANNEXURE-H AND PASS SUCH OTHER ORDER OR DIRECTION IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned Additional Government Advocate accepts notice for respondent No.1 and Sri.Vijaykumar Balageremath, learned counsel accepts notice for respondents 2 to 4. 2. The petitioner is before this court seeking for the following reliefs: To issue of writ of certiorari or any other writ, order or direction quashing the demand notice bearing NO;GRA.PAM. Kallur/ Notice/2024-25, - 3 - HC-KAR NC: 2025:KHC-D:9489 WP No. 105290 of 2025 dated 06.12.2024 produced at ANNEXURE-D, consequently demand notice-03 bearing NO:GRA.PAM. Kallur/Notice/2024-25, dated 27.01.2025, produced at ANNEXURE-F consequently warrant for attachment of movable bearing NO:GRA.PAM. Kallur/Japti Warrant/25/2025-26, dated 23.07.2025 produced at ANNEXURE-H and pass such other order or direction in the interest of justice and equity. 3. The present writ petition is filed challenging the tax demand notice issued by the concerned Gram Panchayat in respect of immovable property and buildings belonging to the petitioner. 4. In this regard, the petitioner has an alternative and efficacious statutory remedy by way of an appeal under Section 201 of the Karnataka Gram Swaraj and Panchayat Raj Act, 1993 (for short the ‘Act’). 5. Reserving liberty to the petitioner to avail the said appellate remedy, the writ petition stands disposed of. 6. At this stage, learned counsel for the petitioner submits that there is an apprehension that the property of the petitioner may be seized pursuant to the impugned demand. - 4 - HC-KAR NC: 2025:KHC-D:9489 WP No. 105290 of 2025 7. Taking note of this submission, the respondents are directed not to take any coercive action for a period of 15 days from today, in order to enable the petitioner to approach the appellate authority under Section 201 of the Act. 8. The Registry is directed to return the original documents produced by the petitioner after retaining certified copies of the same. Sd/- (SURAJ GOVINDARAJ) JUDGE VB CT:PA LIST NO.: 1 SL NO.: 81