- 1 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE E.S.INDIRESH WRIT PETITION NO. 1988 OF 2022 (GM-RES) C/W WRIT PETITION NO. 2332 OF 2022 (GM-RES) WRIT PETITION NO. 2335 OF 2022 (GM-RES) WRIT PETITION NO. 2442 OF 2022 (GM-RES) WRIT PETITION NO. 2645 OF 2022 (GM-RES) WRIT PETITION NO. 2757 OF 2022 (GM-RES) IN WP No. 1988/2022 BETWEEN: IQBAL KHAN S/O AZIM KHAN, AGED ABOUT 74 YEARS, RESIDING AT NO. 27, BERLIE STREET, OPP BILAL MASJID, SHANTHINAGAR LANG FORD TOWN, BENGALURU NORTH MUSEUM ROAD, BENGALURU - 560 025. …PETITIONER (BY SRI. K. DIWAKAR, SR. ADVOCATE FOR SRI. ADITYA D, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY REVENUE DEPARTMENT, NO. 505, 5TH FLOOR, GATE NO.3, Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS M.S. BUILDING, BANGALORE - 560 001. 2. UNDER SECRETARY (SPECIAL CELL) DEPARTMENT OF REVENUE NO. 529, 3RD, 5TH AND 6TH FLOORS, M.S. BUILDING, BANGALORE - 560 001. 3. REGIONAL COMMISSIONER (BANGALORE DIVISION)) OFFICE OF THE REGIONAL COMMISSIONER 2ND FLOOR, BMTC BUILDING SHANTHINAGAR, K.H. ROAD, BANGALORE - 560 027. 4. IMA SPECIAL OFFICER AND COMPETENT AUTHORITY OFFICE OF THE COMPETENT AUTHORITY IMA, 3RD FLOOR, PODIUM BLOCK V.V. TOWERS, DR. AMBEDKAR ROAD, BENGALURU - 560 001. …RESPONDENTS (BY SMT. MAHANTESH SHETTAR, AGA FOR R1 TO R3; SRI. VEERESH R. BUDHIHAL, ADVOCATE FOR R4) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION BEARING DATED 06.07.2021 PERTAINING TO THE PETITIONER OF ANNX-C AND ETC., IN WP NO. 2332/2022 BETWEEN: ROOHI NAUSHAD D/O ZAHEER AHMED AGED ABOUT 59 YEARS, RESIDING AT NO. 5, GHARONDA GARRDEN, B.G. ROAD, TIMMAPPA REDDY LAYOUT - 3 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS HULIMAVU GATE, BANGALORE SOUTH BANNERGHATTA ROAD, BENGALURU - 560 076. ...PETITIONER (BY SRI. K. DIWAKAR, SR. ADVOCATE FOR SRI. ADITYA D, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY REVENUE DEPARTMENT, NO. 505, 5TH FLOOR, GATE NO.3, M.S. BUILDING BANGALORE - 560 001. 2. UNDER SECRETARY (SPECIAL CELL) DEPARTMENT OF REVENUE NO. 529, 3RD, 5TH AND 6TH FLOORS, M.S. BUILDING, BANGALORE - 560 001. 3. REGIONAL COMMISSIONER (BANGALORE DIVISION)) OFFICE OF THE REGIONAL COMMISSIONER 2ND FLOOR, BMTC BUILDING SHANTHINAGAR, K.H. ROAD, BANGALORE - 560 027. 4. IMA SPECIAL OFFICER AND COMPETENT AUTHORITY OFFICE OF THE COMPETENT AUTHORITY IMA, 3RD FLOOR, PODIUM BLOCK V.V. TOWERS, DR. AMBEDKAR ROAD, BENGALURU - 560 001. ...RESPONDENTS (BY SMT. MAHANTESH SHETTAR, AGA FOR R1 TO R3; SRI. VEERESH R. BUDHIHAL, ADVOCATE FOR R4) - 4 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION DTD 06.07.2021 PERTAINING TO THE PETITIONER VIDE ANNX-C AND ETC., IN WP NO. 2335/2022 BETWEEN: HASHIR KHAN S/O IQBAL KHAN AGED ABOUT 36 YEARS RESIDING AT NO.27, BERLIE STREET OPP BILAL MASJID, SHANTHINAGAR LANG FORD TOWN, BENGALURU NORTH MUSEUM ROAD, BENGALURU - 560 025. ...PETITIONER (BY SRI. K. DIWAKAR, SR. ADVOCATE FOR SRI. ADITYA D, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY REVENUE DEPARTMENT, NO. 505, 5TH FLOOR, GATE NO.3, M.S. BUILDING BANGALORE - 560 001. 2. UNDER SECRETARY (SPECIAL CELL) DEPARTMENT OF REVENUE NO. 529, 3RD, 5TH AND 6TH FLOORS, M.S. BUILDING, BANGALORE - 560 001. 3. REGIONAL COMMISSIONER (BANGALORE DIVISION)) OFFICE OF THE REGIONAL COMMISSIONER - 5 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS 2ND FLOOR, BMTC BUILDING SHANTHINAGAR, K.H. ROAD, BANGALORE - 560 027. 4. IMA SPECIAL OFFICER AND COMPETENT AUTHORITY OFFICE OF THE COMPETENT AUTHORITY IMA, 3RD FLOOR, PODIUM BLOCK V.V. TOWERS, DR. AMBEDKAR ROAD, BENGALURU - 560 001. ...RESPONDENTS (BY SMT. MAHANTESH SHETTAR, AGA FOR R1 TO R3; SRI. VEERESH R. BUDHIHAL, ADVOCATE FOR R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION BEARING DATED 06.07.2021 PERTAINING TO THE PETITIONER OF ANNX-C AND ETC., IN WP NO. 2442/2022 BETWEEN: SHAEEZA SAMREEN D/O IQBAL KHAN, AGED ABOUT 30 YEARS, RESIDING AT NO 27, BERLIE STREET, SHANTHINAGAR, LANG FORD TOWN, BENGALURU NORTH, BENGALURU - 560 025. ...PETITIONER (BY SRI. K. DIWAKAR, SR. ADVOCATE FOR SRI. ADITYA D, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY - 6 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS REVENUE DEPARTMENT, NO. 505, 5TH FLOOR, GATE NO.3, M.S. BUILDING BANGALORE - 560 001. 2. UNDER SECRETARY (SPECIAL CELL) DEPARTMENT OF REVENUE NO. 529, 3RD, 5TH AND 6TH FLOORS, M.S. BUILDING, BANGALORE - 560 001. 3. REGIONAL COMMISSIONER (BANGALORE DIVISION)) OFFICE OF THE REGIONAL COMMISSIONER 2ND FLOOR, BMTC BUILDING SHANTHINAGAR, K.H. ROAD, BANGALORE - 560 027. 4. IMA SPECIAL OFFICER AND COMPETENT AUTHORITY OFFICE OF THE COMPETENT AUTHORITY IMA, 3RD FLOOR, PODIUM BLOCK V.V. TOWERS, DR. AMBEDKAR ROAD, BENGALURU - 560 001. ...RESPONDENTS (BY SMT. MAHANTESH SHETTAR, AGA FOR R1 TO R3; SRI. VEERESH R. BUDHIHAL, ADVOCATE FOR R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION DTD. 06.07.2021 PERTAINING TO THE PETITIONER ON ANNX-C AND ETC., IN WP NO. 2645/2022 BETWEEN: SHAHEEN FATHIMA W/O IQBAL KHAN - 7 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS AGED ABOUT 59 YEARS RESIDING AT NO.27, BERLIE STRET OPP BILAL MASJID, SHANTHINAGAR LANG FORD TOWN, BENGALURU NORTH MUSEUM ROAD, BENGALURU - 560 025. ...PETITIONER (BY SRI. K. DIWAKAR, SR. ADVOCATE FOR SRI. ADITYA D, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY REVENUE DEPARTMENT, NO. 505, 5TH FLOOR, GATE NO.3, M.S. BUILDING BANGALORE - 560 001. 2. UNDER SECRETARY (SPECIAL CELL) DEPARTMENT OF REVENUE NO. 529, 3RD, 5TH AND 6TH FLOORS, M.S. BUILDING, BANGALORE - 560 001. 3. REGIONAL COMMISSIONER (BANGALORE DIVISION)) OFFICE OF THE REGIONAL COMMISSIONER 2ND FLOOR, BMTC BUILDING SHANTHINAGAR, K.H. ROAD, BANGALORE - 560 027. 4. IMA SPECIAL OFFICER AND COMPETENT AUTHORITY OFFICE OF THE COMPETENT AUTHORITY IMA, 3RD FLOOR, PODIUM BLOCK V.V. TOWERS, DR. AMBEDKAR ROAD, - 8 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS BENGALURU - 560 001. ...RESPONDENTS (BY SMT. MAHANTESH SHETTAR, AGA FOR R1 TO R3; SRI. VEERESH R. BUDHIHAL, ADVOCATE FOR R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION DTD.6.7.2021 PERTAINING TO THE PETITIONER IN ANNEXURE-C ISSUED BY R-2 AWARD THE COSTS OF THE LITIGATION AND ETC., IN WP NO. 2757/2022 BETWEEN: SYED KHALID IBADULLA S/O SYED MOULANA AGED ABOUT 54 YEARS RESIDING AT NO. 13, 1ST FLOOR, 1ST CROSS EX-SERVICEMEN COLONY RT NAGAR, BENGALURU - 560 032. ...PETITIONER (BY SRI. K. DIWAKAR, SR. ADVOCATE FOR SRI. ADITYA D, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY PRINCIPAL SECRETARY REVENUE DEPARTMENT, NO. 505, 5TH FLOOR, GATE NO.3, M.S. BUILDING BANGALORE - 560 001. 2. UNDER SECRETARY (SPECIAL CELL) - 9 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS DEPARTMENT OF REVENUE NO. 529, 3RD, 5TH AND 6TH FLOORS, M.S. BUILDING, BANGALORE - 560 001. 3. REGIONAL COMMISSIONER (BANGALORE DIVISION)) OFFICE OF THE REGIONAL COMMISSIONER 2ND FLOOR, BMTC BUILDING SHANTHINAGAR, K.H. ROAD, BANGALORE - 560 027. 4. IMA SPECIAL OFFICER AND COMPETENT AUTHORITY OFFICE OF THE COMPETENT AUTHORITY IMA, 3RD FLOOR, PODIUM BLOCK V.V. TOWERS, DR. AMBEDKAR ROAD, BENGALURU - 560 001. ...RESPONDENTS (BY SMT. MAHANTESH SHETTAR, AGA FOR R1 TO R3; SRI. VEERESH R. BUDHIHAL, ADVOCATE FOR R4) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE NOTIFICATION DTD 06.07.2021 PERTAINING TO THE PETITIONER VIDE ANNX-C AND ETC., THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE E.S.INDIRESH - 10 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS ORAL ORDER Learned AGA accepts notice for respondents No.1 to 3 and Sri Veeresh R Budhihal, learned counsel accepts notice for respondent No.4. 2. Heard Sri K. Diwakar, learned Senior counsel appearing on behalf of Sri Aditya D., for the petitioners, Sri Mahantesh Shettar, learned AGA appearing for respondents No.1 to 3 and Sri Veeresh R. Budhihal, learned counsel appearing for respondent No.4. 3. Having taken note of the submission made by the learned Senior counsel appearing for the petitioners, that a direction be issued to the competent authority-respondent No.4 to consider the application made by the petitioner as to de- freezing of the accounts of the petitioners and in this regard, Sri Veeresh R. Budhihal, learned counsel appearing for respondent No.4, invited the attention of the court to the order dated 28.07.2025 passed by this court in the present writ petitions. - 11 - HC-KAR NC: 2025:KHC:51976 WP No. 1988 of 2022 C/W WP No. 2332 of 2022 WP No. 2335 of 2022 AND 3 OTHERS 4. Having taken note of the submission made by the learner counsel appearing for the parties, as the petitioners herein is assailing the Notification dated 06.07.2021 (Annexure-C) passed by the competent authority, it is open for the petitioner herein to make the necessary application to respondent no.4 to consider the case of the petitioner for de- freezing the account of the petitioner and if such an application is made by the petitioner within two weeks from the receipt of this order, the same shall be considered by respondent no.4 within a reasonable period with an outer limit of one month from the application to be made by the petitioner. In that view of the matter, this Court has not expressed any opinion on the merits of the case and it is for the respondent no.4 to take a decision in the matter independently in accordance with law. With this observations, the writ petitions are disposed of. SD/- (E.S.INDIRESH) JUDGE HDK List No.: 1 Sl No.: 14