- 1 - HC-KAR CNR: KAHC010548592026 NC: 2026:KHC:44630-DB WP No. 24930 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO. 24930 OF 2026 (GM-MM-S) BETWEEN: 1. SMT. GIDDAMMA W/O KARIYAPPA AGED ABOUT 74 YEARS R/O KONANURU HOBLI BETTAGALALE, BANNUR HASSAN - 573 201 …PETITIONER (BY SRI H.S. PRASHANTH, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF MINES AND GEOLOGY VIKASA SOUDHA REPRESENTED BY CHIEF SECRETARY BENGALURU - 560 001 2. THE SENIOR GEOLOGIST DEPARTMENT OF MINES AND GEOLOGY KODAGU DISTRICT MADIKERI - 571 201 …RESPONDENTS (BY SRI K.S. HARISH, GOVERNMENT ADVOCATE) Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010548592026 NC: 2026:KHC:44630-DB WP No. 24930 of 2026 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI TO SET ASIDE THE IMPUGNED NOTICE OF DEMAND NOTICE DATED 24.04.2026 VIDE GaBhuE/HiBhuV(Ko)/OTS- Notice/2026-27/48 AS PER ANNEXURE-A AND ALSO NOTICE OF DEMAND DATED 04.07.2026 VIDE GaBhuE/HiBhuV(Ko)/OTS- Notice/2026-27/614 AS PER ANNEXURE-B, ISSUED BY THE 2ND RESPONDENT & 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 MRS. JUSTICE K.S. HEMALEKHA ORAL ORDER (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The petitioner has filed the present petition impugning a notice dated 24.04.2026 and a demand notice dated 04.07.2026 issued under Rule 44A of the Karnataka Minor Mineral Concession Rules, 1994 [KMMC Rules]. 2. In terms of the said notice, the petitioner is called upon to pay a penalty of `2,80,42,350/- for excavating and transporting 4,00,605 metric tons of building stone without payment or royalty - 3 - HC-KAR CNR: KAHC010548592026 NC: 2026:KHC:44630-DB WP No. 24930 of 2026 and for extracting 33,998 metric tons of building stone by encroachment on other areas. 3. The petitioner has challenged the said notice, inter alia, on the ground that it has been issued without affording the petitioner an opportunity to be heard. 4. The learned Government Advocate fairly states that the impugned notice would be considered as a show-cause notice and an appropriate order would be passed after affording the petitioner an opportunity of hearing. 5. We note that the petitioner has already responded to the said notice by letter dated 11.06.2026. 6. In this view, we direct that the impugned demand notice dated 24.04.2026 be considered as a show-cause notice and the concerned authority shall consider the petitioner's reply and pass an appropriate order after affording the petitioner an opportunity of hearing. 7. All rights and contentions of the parties are reserved. - 4 - HC-KAR CNR: KAHC010548592026 NC: 2026:KHC:44630-DB WP No. 24930 of 2026 8. The petition is disposed of in the aforesaid terms. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE AHB, List No.: 2 Sl No.: 9