- 1 - HC-KAR NC: 2025:KHC-D:9488 WP No. 105289 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.105289 OF 2025 (LB-TAX) BETWEEN: PARAMPUJYA SOLAR ENERGY PRIVATE LIMITED # 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 MANGER PP SALER COMPANY LTD., 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 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:9488 WP No. 105289 of 2025 YALABURGA TALUK, KALLUR-583236, REPRESENTED BY ITS 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 THE CONSTITUTION OF INDIA, PRAYING THAT 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 THIS DAY, 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: - 3 - HC-KAR NC: 2025:KHC-D:9488 WP No. 105289 of 2025 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. 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 - 4 - HC-KAR NC: 2025:KHC-D:9488 WP No. 105289 of 2025 petitioner may be seized pursuant to the impugned demand. 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.: 80