- 1 - HC-KAR NC: 2025:KHC:39803 WP No. 1302 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1302 OF 2025 (T-RES) BETWEEN: SRI M. NARAYANAPPA, S/O LATE MUNIVENAKTAPPA, AGED ABOUT 87 YEARS, RESIDING AT NO. 01, 2ND FLOOR, 12TH CROSS, PAMPA EXTENSION, KEMPAPURA BANGALORE - 560 024 …PETITIONER (BY SRI. P. M. NARAYANA SWAMY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA FINANCE DEPARTMENT, 2ND FLOOR, VIDHANA SOUDHA, BENGALURU - 560 001 REP. BY ITS SECRETARY 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMINISTRATION) SHIVAMOGGA DIVISION SUVARNA KARNATAKA VANIJYA TERIGE BHAVANA GOPALA BADAVANE, SHIVAMOGGA - 577 205 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE RESPONDENT NO.3 AUTHORITY TO RELEASE THE PURASKARA AMOUNT OF RS.4,05,830/- (RUPEES FOUR LAKHS FIVE THOUSAND EIGHT HUNDRED AND THIRTY ONLY) IN FAVOUR OF PETITIONER AS PER THE INFORMATION GATHERED BY THE PETITIONER IN Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:39803 WP No. 1302 of 2025 TERMS OF THE GOVERNMENT ORDER VIDE OFFICIAL GAZETTE NOTIFICATION BEARING NO.DE/28/¹J¸ïJ¯ï 2017 DATED 03.01.2018 AS PER ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: a) Issue writ in the nature of mandamus directing the respondent No.3 authority to release the Puraskara amount of Rs.4,05,830/- (Rupees Four Lakhs Five Thousand Eight Hundred and Thirty only) in favour of petitioner, as per the information gathered by the petitioner in terms of the Government order vide official Gazette notification bearing No. DE/28/¹J¸ïJ¯ï 2017 dated 03.01.2018 as per Annexure-A. b) Issue writ in the nature of mandamus directing the respondents authority to consider the request made in the Notice dated 18.09.2024 apart from earlier requests. c) Grant cost of the proceedings. d) To grant such other relief or relief/s as this Hon'ble Court deem fit to grant under the facts - 3 - HC-KAR NC: 2025:KHC:39803 WP No. 1302 of 2025 and circumstances of the case including the cost of the petition, in the interest of justice. 2. Heard learned counsel for the petitioner and learned HCGP for respondent Nos.1 and 2 and perused the material on record. 3. Learned HCGP for the respondent submits that the petition may be disposed of directing the petitioner to submit a fresh/new representation to the Joint Commissioner (enforcement), who is the competent authority to address the grievances of the petitioner and to proceed further in accordance with law. 4. Learned counsel for the petitioner submits that if reasonable time is granted, the petitioner would submit an appropriate representation along with documents to the Joint Commissioner (Enforcement), who may be directed to consider the same and proceed further as expeditiously as possible. 5. In view of the aforesaid facts and circumstances and submission made by both sides, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to submit a fresh/new representation along with relevant documents - 4 - HC-KAR NC: 2025:KHC:39803 WP No. 1302 of 2025 before the Joint Commissioner (Enforcement). If such a representation is submitted by the petitioner, the Joint Commissioner (Enforcement) shall consider the same and proceed further and take appropriate decision/pass appropriate orders in accordance with law within a period of 4 weeks from the date of submission of the said representation. 6. Subject to the aforesaid directions and liberty reserved in favour of the petitioner, petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 3