- 1 - HC-KAR NC: 2026:KHC:9534-DB WP No. 34285 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT PETITION NO. 34285 OF 2025 (GM-MM_S) BETWEEN: SRI. SIDRAMESH S/O BASAVARAJA SAJJANASHETTY, AGED ABOUT 29 YEARS, R/O SULEPET, TQ CHINCHOLI, DIST KALABURAGI 585103. …PETITIONER (BY SRI. SHIVAYOGESHA SHIVAYOGIMATH, ADVOCATE FOR SMT. RATNA N SHIVAYOGIMATH, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP BY ITS SECRETARY, DEPT OF MINES AND GEOLOGY, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU 01 2. THE STATE OF KARNATAKA REP BY ITS SECRETARY, DEPARTMENT OF PUBLIC WORKS (NATIONAL HIGHWAY DIVISION) VIKAS SOUDHA, BENGALURU 01 Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:9534-DB WP No. 34285 of 2025 3. THE DIRECTOR, DEPT OF MINES AND GEOLOGY, KHANIJA BHAVANA, RACE COURSE ROAD, BENGALURU 01 4. THE DEPUTY DIRECTOR., DEPT OF MINES AND GEOLOGY, KALABURAGI DIST, KALABURAGI 585 101 5. THE EXECUTIVE ENGINEER NATIONAL HIGHWAY, KALABURAGI DISTRICT, KALABURAGI 585 101 6. THE ASSISTANT EXECUTIVE ENGINEER N H SUB DIVISION, YADGIR, DIST YADGIR 585 201 …RESPONDENTS (BY SMT. NILOUFER AKBAR, AGA FOR R1 TO R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OR DIRECTION OR ORDER WRIT IN THE NATURE OF CERTIORARI, QUASHING THE IMPUGNED DEMAND NOTICE DATED 12.12.2024 IN No. GaBhuE/UNiKa/DCB/KaGaGu/LeTha/2024-25/14697-58, ISSUED BY RESPONDENT No. 4, VIDE ANNEXURE-H AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MR. JUSTICE C.M. POONACHA - 3 - HC-KAR NC: 2026:KHC:9534-DB WP No. 34285 of 2025 ORAL ORDER (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. Issue notice. 2. The learned AGA accepts notice for respondent Nos.1 to 4. 3. The petitioner has filed the present petition, impugning a demand notice dated 12.12.2024 calling upon the petitioner to pay an amount of Rs.69,59,121/- within a period of sixty days from that date. The impugned notice indicates that the same is based on an audit report for the year 2023-2024 in respect of stone quarry mining lease No.3079. 4. It is the petitioner's case that his father was a Class I PWD Contractor and was engaged in civil construction. He had carried on the quarrying activities for extracting building store for executing certain civil works. The petitioner claims that royalty payable on the building stones had been deducted from the bills raised by his father for executing the works. Therefore, the demand raised in impugned notice has already been recovered. It is also stated that his father expired on 09.07.2025. Therefore, he is pursuing the challenge to the impugned notice. - 4 - HC-KAR NC: 2026:KHC:9534-DB WP No. 34285 of 2025 5. In view of the averments made in the present petition, we consider it apposite to direct that the impugned demand notice be considered as a show cause notice. The petitioner is at liberty to respond to the same within a period of two weeks from today. The concerned authorities shall consider the petitioner's response and pass an appropriate order after affording the petitioner an opportunity to be heard. 6. We clarify that nothing stated in this order should be construed as an expression of an opinion of the claims or assertions made by the petitioner. 7. The petition is disposed of with the aforesaid observations. 8. Pending applications, if any, stand disposed of. SD/- (VIBHU BAKHRU) CHIEF JUSTICE SD/- (C.M. POONACHA) JUDGE Vmb List No.: 2 Sl No.: 23