- 1 - NC: 2025:KHC-K:1473 WP No. 200621 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 6TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 200621 OF 2025 (T-RES) BETWEEN: SMT. SUNANDA BENUR W/O LATE NANAGOUDA SANGAPPA BENUR, AGED ABOUT: 43 YEARS, OCC: TEGGELLI, INDI TALUK, VIJAYAPUR – 586 209. REPRESENTING PROPRIETORSHIP M/S N S BENUR …PETITIONER (BY SRI B.N.MAHESH CHANDERA, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER (AUDIT-1 ) OFFICE OF THE COMMERCIAL TAX OFFICER (AUDIT -1) VIJAYAPUR – 586 102. 2. COMMERCIAL TAX OFFICER (ENFORCEMENT-3) OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES AFZALPUR TAKKE VIJAYAPUR – 586 102. 3. ASST. COMMISSIONER OF COMMERCIAL TAXES (AUDIT-3) OFFICE OF THE ASST. COMMISSIONER OF COMMERCIAL TAXES (AUDIT-3) AFZALPUR TAKKE VIJAYAPUR – 586 102. …RESPONDENTS (BY SRI MALLIKARJUN SAHUKAR, A.G.A) Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1473 WP No. 200621 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 20-03-2024 BEARING NO.CTO(ENF)-3/VJP/SEC-73/ADJD-23-24/B PASSED BY THE 2ND RESPONDENT PRODUCED ANNEXURE-B AND ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 14-05-2024 BEARING NO.CTO(A)- 1/VJP/AO/73/2024-25/B- PASSED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-C AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE ORAL ORDER (PER: HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE) Heard the learned counsel appearing for the petitioner as well as the learned counsel appearing for the respondents. 2. Learned counsel for the petitioner would submit that impugned orders at Annexures B, C D & E are passed against the husband of the petitioner. It is his submission that petitioner’s husband died on 26.01.2021, and the death certificate is produced at Annexure – A. It is noticed that all the orders are passed in the 2024, i.e., after the death of the husband of the petitioner. The legal representatives of the deceased are not made parties to the proceeding and the order against the dead person is nullity in the eye of law. - 3 - NC: 2025:KHC-K:1473 WP No. 200621 of 2025 3. Under these circumstances, the impugned orders are set aside and accordingly, the writ petition allowed. 4. However, the liberty is reserved to the respondent authorities to issue notice to the petitioner and to proceed further in accordance with law. 5. It is made clear that nothing is expressed on the merits of the matter. (Sd/- ANANT RAMANATH HEGDE) JUDGE THM List No.: 2 Sl No.: 25