- 1 - HC-KAR NC: 2025:KHC:49806 WP No. 24501 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE E.S.INDIRESH WRIT PETITION NO. 24501 OF 2023 (GM-RES) BETWEEN: M/S. SRI NAKODA CONSTRUCTIONS LTD., A COMPANY REGISTERED UNDER COMPANIES ACT, 1956 HAVING ITS OFFICE AT NO. 133/1 ’THE RESIDENCY’, 10TH FLOOR, RESIDENCY ROAD, BANGALORE- 560 025 REP. BY ITS MANAGING DIRECTOR MR. RATAN LATH. …PETITIONER (BY SRI. KIRAN J., ADV.) AND: LIC HOUSING FINANCE LIMITED BRANCH OFFICE AT 137, HMG AMBASSADOR 9TH FLOOR, SOUTH WING RESIDENCY ROAD, BANGALORE- 560025 REP. BY ITS MANAGING DIRECTOR. …RESPONDENT (BY SRI. LOKESH K. V., ADV.) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT TO CONSIDER THE REPRESENTATIONS DATED 08.06.2023 FOR REFUND OF INTEREST ACCRUED ON THE TDS Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:49806 WP No. 24501 of 2023 DURING FINANCIAL YEAR 2018-19 AND 2019-20 ANNEXURE-A AND DIRECT THE RESPONDENT FOR REFUND OF RS.98,78,304/- INTEREST ACCRUED ON THE TDS DURING FINANCIAL YEAR 2018-19 AND 2019-20. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE E.S.INDIRESH ORAL ORDER Heard learned counsel appearing for the parties. 2. The petitioner in this writ petition has sought for a writ of mandamus directing the respondent to consider the representation dated 08.06.2023 for refund of interest accrued on the TDS during financial year 2018-19 and 2019-20 (Annexure-A) and also further direction to the respondent to refund Rs.98,78,304/- towards interest accrued on TDS during financial years 2018-19 and 2019-20. 3. Taking into consideration that the respondent is an instrumentality under Article 12 of the Constitution of India, the respondent is directed to consider the - 3 - HC-KAR NC: 2025:KHC:49806 WP No. 24501 of 2023 representation at Annexure-A, within an outer limit of four weeks from the date of receipt of a copy of this order. 4. With the above observations, the writ petition is accordingly disposed of. Sd/- (E.S.INDIRESH) JUDGE MPK CT:bms List No.: 1 Sl No.: 47