- 1 - HC-KAR NC: 2026:KHC:32870 RP No. 366 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE R. NATARAJ REVIEW PETITION NO. 366 OF 2024 BETWEEN: SUMANTH S. ADVOCATE (PARTY-IN-PERSON) AGED 45 YEARS, S/O LATE S. SATHYANARAYANA MURTHY, NO.380, 16TH CROSS, SARASWATHINAGAR, VIJAYANAGAR WEST, BANGALORE-560040 …PETITIONER (BY SRI. SUMANTH S., PETITIONER (PARTY-IN-PERSON)) AND: 1. UNION OF INDIA MINISTRY OF CORPORATE AFFAIRS, REPRESENTED BY SECRETARY, NEW DELHI-110001 2. THE STATE OF KARNATAKA REPRESENTED BY CHIEF SECRETARY, VIDHANA SOUDHA, BENGALURU-560001 3. INSTITUTE OF COST ACCOUNTANTS OF INDIA (ERSTWHILE THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA) REPRESENTED BY SECRETARY, NO.12, SUDDER STREET, KOLKOTA-700016 Digitally signed by HEMALATHA J Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:32870 RP No. 366 of 2024 4. INSTITUTE OF COST ACCOUNTANTS OF INDIA (ERSTWHILE THE INSTITUTE OF COST AND WORKS ACCOUNTANTS OF INDIA) REPRESENTED BY SECRETARY, "CMA BHAVAN", 81 MALLIKARJUNA TEMPLE STREET, BANGALORE CHAPTER, BASAVANAGUDI, BANGALORE-560004 …RESPONDENTS (BY SRI. H. SHANTHI BHUSHAN, DEPUTY SOLICITOR GENERAL OF INDIA FOR RESPONDENT NO.1; SRI. B.N.PRITHVIRAJ AND SRI. G.S.CHATURVEDI, ADVOCATES FOR RESPONDENT NOS.3 AND 4; VIDE ORDER DATED 16.10.2024, SERVICE OF NOTICE TO RESPONDENT NO.2 IS DISPENSED WITH) THIS REVIEW PETITION IS FILED UNDER SECTION 47 RULE 1 R/W 114 OF CPC PRAYING TO ALLOW THE PRESENT REVIEW PETITION SEEKING REVIEW OF THE ORDER DATED 19.07.2024 WHICH INCLUDES ORAL ORDER ON BEING SPOKEN TO DATED 02.08.2024 PASSED BY THIS HON'BLE COURT IN WP NO.1114 OF 2023 WITH REFERENCE TO THE OMISSION OF CLAUSE 3 IN THE PARA 12 VIDE PAGE NO. 19 OF THE SAID IMPUGNED ORDER WHICH PERTAINS TO REGULATION 28B OF THE REGULATIONS, 1959 WHICH STOOD PRIOR TO 25.05.2012 AND TO PASS AN ORDER BY WAY OF INSERTING CLAUSE (3) TO REGULATION 28B OF THE REGULATIONS, 1959 WHICH STOOD PRIOR TO 25.05.2012 IN THE PARA 12 VIDE PAGE NO. 19 OF THE SAID IMPUGNED ORDER. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE R. NATARAJ - 3 - HC-KAR NC: 2026:KHC:32870 RP No. 366 of 2024 ORAL ORDER This review petition is filed seeking review of the Order dated 19.07.2024 passed by this Court in W.P.No.1114/2023. 2. The petitioner, who has appeared in person, submits that the Regulation 28B of the Chapter IVA of the Cost and Works Accountants Regulations, 1959 (henceforth referred to as 'Regulations, 1959') as it stood prior to 25.05.2012, contained three sub-regulations namely, sub-regulation Nos.(1), (2) and (3) but what is extracted in the order dated 19.07.2024 passed in W.P.No.1114/2023, is only sub- regulation Nos.(1) and (2) and Sub-regulation No.(3) is inadvertently not extracted. He contends that this is a mistake apparent on the face of the record and therefore, the order needs to be reviewed. 3. If the grievance of the petitioner is only regarding non-mentioning of the full text of the Regulation 28B of the Regulations, 1959 as it stood prior to 25.05.2012, that does not justify seeking review of the order dated 19.07.2024 passed by this Court in W.P.No.1114/2023. - 4 - HC-KAR NC: 2026:KHC:32870 RP No. 366 of 2024 4. In that view of the matter, this review petition stands dismissed. It is open for the petitioner to file an application seeking correction of the order dated 19.07.2024 passed by this Court in W.P.No.1114/2023. Sd/- (R. NATARAJ) JUDGE PMR List No.: 1 Sl No.: 49