- 1 - HC-KAR NC: 2026:KHC:13555 WP No. 21504 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.21504 OF 2021 (LB-RES) BETWEEN: 1. SRI BALASUBRAMANYA BHAT J S/O SOORYANARAYANA BHAT AGED ABOUT 43 YEARS R/AT BOLAMBI HOUSE UJIRE VILLAGE AND POST BELTHANGADY TALUK D K DISTRICT - 574 240. … PETITIONER (BY SRI. RAJASHEKAR S., ADVOCATE) AND: 1. STATE OF KARNATAKA REP. BY ITS CHIEF SECRETRY VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BENGALURU - 560 001. 2. THE PRINCIPAL SECRETARY DEPARTMENT OF RURAL AND PANCHAYAT RAJ M S BUILDING DR. B.R. AMBEDKAR VEEDHI BENGALURU - 560 001. Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:13555 WP No. 21504 of 2021 3. DAKSHINA KANNADA ZILLA PANCHAYATH OFFICE OF THE DAKSHINA KANNADA ZILLA PANCHAYAT, ASHOKNAGAR KOTTARA POST, MANGALORE D K DISTRICT - 575 006 REP. BY ITS CHIEF EXECUTIVE OFFICER. 4. THE PLANNING COORDINATOR SAMAGRA GIRIJANA ABHIVRUDDI YOJANE DAKSHINA KANNADA DISTRICT MANGALURU - 575 006. 5. THE CHIEF ACCOUNTS OFFICER DAKSHINA KANNADA ZILLA PANCHAYATH D K DISTRICT MANGALURU - 575 006. 6. UJIRE VILLAGE PANCHAYAT BELTHANGADI TALUK D K DISTRICT - 574 240 REP. BY ITS PRESIDENT. …RESPONDENTS (BY SMT. CHANDINI S., HCGP., FOR R.1 AND R.2 AND R.4; SRI A.K. VASANTH, ADVOCATE FOR R.3 AND R.5; SRI. SHARANJITH SHETTY, ADVOCATE FOR R.6 (VC) THIS W.P. IS FILED UDNER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE BEARING NO.DKGPAN/ADALITHA/GRAPANKA/CR- 71/2018-19(A3) DATED 30.03.2021 ISSUED BY THE RESPONDENT NO.3 VIDE ANNEXURE-A, ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:13555 WP No. 21504 of 2021 CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER 1. Petitioner is an erstwhile member of respondent No.6- Village Panchayath. On the ground that the tax register is not maintained properly and taxes are not collected properly by the Village Panchayath, the petitioner gave representation to respondent Nos.2 to 5 to consider his request. Though pursuant to his representation, an enquiry has been conducted and an audit report was also obtained and it was found that there were certain irregularities in the collection of taxes, respondent no.3 has not passed an order to have the errors rectified, instead, has only warned the Officers in his communication at Annexure-'A' to the writ petition. Aggrieved by the same, the present writ petition with the following prayers:- "(a) Issue a writ of Certiorari to quash the notice bearing No.DKGPan/Adalitha/GraPanKA/CR- 71/2018-19(A3) dated 30.03.2021 issued by the 3rd Respondent vide Annexure-A. (b) Issue a writ of mandamus to direct the 2nd & 3rd respondents to consider the matter afresh and take suitable action to recover the amount shown as objectionable in the Audit Report from the erring - 4 - HC-KAR NC: 2026:KHC:13555 WP No. 21504 of 2021 official of 6th Respondent and thereby present loss being caused to the State exchequer. (c) Issue any other writ, order or direction as this Hon'ble Court deems fit and proper under the facts & circumstances of this case in the interest of justice and equity." 2. Learned counsel for the petitioner submits that he would be satisfied if steps are taken to rectify the tax register based upon the findings made by virtue of an enquiry. He categorically submits that he does not intend to have anybody punished in this regard. 3. Learned counsel for respondent no.6 fairly submits that necessary action will be taken to rectify the mistake in the tax registry and recover the tax dues if any, in accordance with law. 4. His submission is placed on record. 5. The writ petition is disposed of with a direction to respondent no.6 to take action pursuant to the enquiry report at Annexure-'C' to the writ petition and Annexure-P, the - 5 - HC-KAR NC: 2026:KHC:13555 WP No. 21504 of 2021 recommendations made in the enquiry report, in accordance with law. SD/- (M.I.ARUN) JUDGE VMB List No.: 1 Sl No.: 72