- 1 - HC-KAR NC: 2026:KHC:18034 WP No. 2896 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.2896 OF 2024 (LB-TAX) BETWEEN: 1. M/S. AMBARA A PARTNERSHIP FIRM HAVING ITS REGISERED OFFICE AT NO.50/1 "ASHRAY", MOUNTAIN ROAD NEAR MADHAVAN PARK JAYANAGAR 1ST BLOCK BANGALORE - 560 011 REPRESENTED BY ITS PARTNER MRS. SHWETHA KENCHAPPA D/O SRI KENCHAPPA GOWDA AGED ABOUT 38 YEARS. …PETITIONER (BY SRI. HARISH V S., ADVOCATE) AND: 1. BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE HUDSON CIRCLE BANGALORE - 560 002 REPRESENTED BY ITS COMMISSIONER. Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:18034 WP No. 2896 of 2024 2. ASSISTANT REVENUE OFFICER UTTARAHALLI SUB-DIVISION BRUHAT BENGALURU MAHANAGARA PALIKE SUBRAMANYAPURA ROAD NEAR SUBRAMANYAPURA POLICE STATION UTTARAHALLI BANGALORE-560 061. …RESPONDENTS (BY SRI. ACHAPPA P B., ADVOCATE) THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT NO.2 UNDER SECTION 108A OF THE KARNATAKA MUNICIPAL CORPORATION ACT 1976, FOR THE PERIOD 2020- 21 AND 2021-22 BEARING NO.ARO(UTH)/W-197/PR-575/2020- 21 AND ARO(UTH)/W-197/PR-576/2020-21, BOTH DATED 16.01.2023, I.E., ANNEXURE-A AND A1, RESPECTIVELY, ETC. THIS PETITION COMING ON FOR ORDERS, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN - 3 - HC-KAR NC: 2026:KHC:18034 WP No. 2896 of 2024 ORAL ORDER 1. Both the learned counsel for the petitioner and the respondents submit that the writ petition has become infructuous and the same may be dismissed. 2. Recording the said submission, the writ petition is dismissed as having become infructuous. Sd/- (M.I.ARUN) JUDGE VMB List No.: 1 Sl No.: 29