- 1 - HC-KAR CNR: KAHC010490632026 NC: 2026:KHC:43765-DB WP No. 105661 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH 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. 105661 OF 2026 (GM-MM-S) BETWEEN: 1. M/S S.M.P STONE CRUSHER R/O. KADLEBALU VILLAGE TQ: HARAPANAHALLI DIST: VIJAYANAGAR - 583 131 REPRESENTED BY ITS PROPRIETOR SHRI H. MARULASIDDESH S/O UJJAPPA AGE 56 YEARS, OCC: BUSINESS R/O: KADLEBALU VILLAGE TQ: HARAPANAHALLI DIST: VIJAYANAGAR - 583 131 …PETITIONER (BY SRI HIREMATHAD MAHESHIAH RUDRAYYA, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS SECRETARY DEPT. OF COMMERCE AND INDUSTRIES VIKASA SOUDHA BENGALURU - 560 001 2. THE DIRECTOR DEP. OF MINES AND GEOLOGIST No.49, RACE COURSE ROAD KHANIJA BHAVANA, BENGALURU - 560 001 Digitally signed by AMBIKA H B Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010490632026 NC: 2026:KHC:43765-DB WP No. 105661 of 2026 3. THE SENIOR GEOLOGIST DEPARTMENT OF MINES AND GEOLOGY VIJAYANAGAR DISTRICT KHANIJA BHAVAN, 7TH WARD M.P. PRAKASH NAGAR, HOSAPETH VIJAYANAGAR DISTRICT - 583 131 …RESPONDENTS (BY SRI K.S. HARISH, GOVERNMENT ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO WRIT OF CERTIORARI, QUASHING THE DEMAND NOTICE BEARING NO.HI.BHOO.VI/GA.BHOO.EE.HO/2026-27/405, DATED 29.04.2026 CALLING UPON THE PETITIONER TO PAY A SUM OF RS. 1,09,85,590/- (RUPEES ONE CRORES NINE LAKHS EIGHTY FIVE THOUSAND FIVE HUNDRED AND NINETY ONLY) AS PENALTY BY INVOKING RULE 44-A OF THE KARNATAKA MINOR MINERAL CONCESSION (AMENDMENT) RULES, 2026 AS ONE TIME SETTLEMENT (OTS) WITH PENAL PROVISIONS IN CASE OF NON- COMPLIANCE WITHIN 30 DAYS FROM THE DATE OF RECEIPT OF SAID NOTICE VIDE ANNEXURE-B & 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 learned Government Advocate accepts notice for the respondents. 2. The petitioner has filed the present petition impugning a demand notice dated 29.04.2026 issued under Rule 44A of the - 3 - HC-KAR CNR: KAHC010490632026 NC: 2026:KHC:43765-DB WP No. 105661 of 2026 Karnataka Minor Mineral Concession Rules, 1994 calling upon the petitioner to pay an amount of `1,09,85,590/- for extracting an excess building stone of 1,56,937 metric tons of building stone without payment of royalty. 3. One of the grounds on which the petitioner has challenged the impugned notice is that it was issued without affording the petitioner an opportunity to be heard. 4. The learned Government Advocate fairly states that the impugned demand notice may be considered as a show-cause notice and the concerned authority shall pass an order after following the principles of natural law. 5. We note that after receipt of the impugned notice, the petitioner has furnished a reply dated 03.06.2026. 6. Given the circumstances, we direct that the impugned demand notice dated 29.04.2026 be considered as a show-cause notice and respondent No.3 shall consider the petitioner's response to the said notice and pass a final order after affording the petitioner an opportunity to be heard. - 4 - HC-KAR CNR: KAHC010490632026 NC: 2026:KHC:43765-DB WP No. 105661 of 2026 7. 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.: 14