- 1 - HC-KAR NC: 2025:KHC:44135 WP No. 29843 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.29843 OF 2025 (GM-RES) BETWEEN: SRI. MAHALINGAPPA BOOTHE GOWDA @ M. L. B. GOWDA, S/O. LATE M. LINGAPPA, AGED ABOUT 69 YEARS, R/AT NO.6, LAKSHMI NILAYA, 1ST MAIN, LAKE VIEW DEFENCY COLONY, SHETTIHALLI, JALAHALLI WEST, BENGALURU-560 015. …PETITIONER (BY SRI. R. KUMAR, ADVOCATE) AND: 1. RECOVERY OFFICER, EMPLOYEES' STATE INSURANCE CORPORATION, OFFICE OF THE RECOVERY OFFICER, SUB REGIONAL OFFICE, PEENYA, HARINI TOWERS, III CROSS, III MAIN, OFF RING ROAD, II STAGE, INDUSTRIAL SUBURB, YESHWANTHAPURA, BENGALURU-560 022. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:44135 WP No. 29843 of 2025 2. THE BRANCH MANAGER, BANK OF INDIA, HESARAGHATA BRANCH, NO.23, V.G. COMPLEX, WARD NO.14, BAGALAGUNTE, HESARAGHATTA RAOD, BENGALURU-560079. 3. MR. M.V. ASHOKA, S/O M.B.VIRUPAKSHARADHYA, AGED ABOUT 50 YEARS, R/AT NO.1 AND 2, NAGADEVANAHALLI, BEHIND BP PETROL BUNK, JNANABHARATHI POST, BENGALURU-560 056. …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GARNISHEE ORDER DATED 09/09/2025 ISSUED UNDER SECTION 45G OF THE ESI ACT, 1948 READ WITH SECOND AND THIRD SCHEDULES OF THE INCOME TAX ACT, 1961 AND THE INCOME TAX (CERTIFICATE PROCEEDINGS) RULES, 1962, VIDE ANNEXURE-A AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:44135 WP No. 29843 of 2025 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this court seeking for the following reliefs; "1. Issue a writ of certiorari or any other appropriate writ, order or direction quashing the Garnishee Order dt:09/09/2025 issued under Section 45G of the ESI Act, 1948 read with Second and Third Schedules of the Income Tax Act, 1961 and the Income Tax (Certificate Proceedings) Rules, 1962, vide Annexure-A. 2. Direct the 1st Respondent to recover arrears due to ESIC from 3rd respondent as per his undertaken before Jurisdictional Police dt: 17/09/2025 vide Annexure-B. 3. Direct the 1st and 2nd respondents to refund or reverse any recovery made from the petitioner's personal bank account in pursuance of the impugned garnishee order; 4. Pass any other appropriate writ, order, or direction as this Hon'ble Court may deem fit in the interests of justice and equity." 2. Memo dated 27.10.2025 has been filed by the learned counsel for the petitioner, which reads as under: "The petitioner respectfully submits as follows:- - 4 - HC-KAR NC: 2025:KHC:44135 WP No. 29843 of 2025 The petitioner prays that this Hon'ble Court may be pleased to dismiss the above petition as withdrawn and return the original documents, in the interest of justice and equity." 3. Accepting the said memo and submission of the learned counsel for the petitioner, petition stands dismissed as withdrawn. 4. The original/certified copy, if any, filed is directed to be returned to the counsel for the petitioner after following the due procedure. SD/- (SURAJ GOVINDARAJ) JUDGE DS CT:TSM List No.: 1 Sl No.: 206