- 1 - HC-KAR CNR: KAHC010467622026 NC: 2026:KHC:45183 WP No. 20910 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE R. NATARAJ WRIT PETITION NO. 20910 OF 2026 (BDA) BETWEEN: MRS. ALAKARATNA SWAROOPA KALLE DAUGHTER OF KALLE SHIVOTHAMA RAO AGED ABOUT 56 YEARS, RESIDING AT NO.1031, KHB ROAD, 1ST MAIN ROAD, 40 FEET ROAD, NEAR WHEEL AND AXEL PLANT, YELAHANKA NEW TOWN, BANGALORE-560064 KARNATAKA …PETITIONER (BY SRI. SRINIVAS KALYAN P.V., ADVOCATE FOR SRI. N.S. SRIRAJ GOWDA, ADVOCATE) AND: 1. STATE OF KARNATAKA VIDHANA SOUDHA, DR. B.R. AMBEDKAR VEEDHI, BANGALORE-560001 REPRESENTED BY ITS CHIEF SECRETARY 2. BANGALORE DEVELOPMENT AUTHORITY T. CHOWDAIAH ROAD, KUMARA PARK WEST, BENGALURU-560020 REPRESENTED BY ITS COMMISSIONER …RESPONDENTS (BY SMT. POOJA M. KOORSE, HIGH COURT GOVERNMENT PLEADER FOR RESPONDENT NO.1; SRI. G.A. GOPI, ADVOCATE FOR RESPONDENT NO.2) Digitally signed by HEMALATHA J Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010467622026 NC: 2026:KHC:45183 WP No. 20910 of 2026 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT RESPONDENT NO.2 TO CONSIDER THE REPRESENTATION DATED 01.01.2026, ISSUED BY THE PETITIONER, AND THEREBY PASS SUITABLE ORDERS SO AS TO REFUND THE EXCESS TAX AMOUNTS COLLECTED IN LIEU OF ALLOTMENT OF SITES, AMOUNTING TO A SUM OF RS.51,322, FORTHWITH. (ANNEXURE-E) THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE R. NATARAJ ORAL ORDER The petitioner has sought for a writ in the nature of mandamus to direct the respondent No.2 to consider her representation dated 01.01.2026 and pass appropriate orders to refund 1% of the amount of sale consideration that was deducted towards TDS. 2. (i) The petitioner claims that she and her father purchased a site bearing khata Nos.344/61 and 62 at Ullalu Village, Yeshwanthpura Hobli from Smt. Gangamma and also constructed a house thereon. However, the said property was notified for acquisition for formation of 'Sir M. Vishweshwaraiah Layout'. Later, a letter of allotment was issued in favour of the petitioner on 11.07.2025, allotting an alternate site to her. The petitioner and her father executed a relinquishment deed on - 3 - HC-KAR CNR: KAHC010467622026 NC: 2026:KHC:45183 WP No. 20910 of 2026 03.11.2025 in favour of respondent No.2 relinquishing their right in respect of the site bearing khata Nos.344/61 and 62. Thereafter, a sale deed was executed by the respondent No.2 in favour of the petitioner on 16.12.2025. (ii) Petitioner contends that she must have deducted 1% of the sale consideration upfront towards TDS and deposit it in the TDS account of the Income Tax Department. However, she paid the entire consideration to respondent No.2 and thereafter, remitted 1% TDS to the income tax authorities. Therefore, she filed a representation dated 01.01.2026 requesting the respondent No.2 to refund a sum of Rs.51,322/-. Petitioner contends that the said representation is not considered and therefore, prays that a direction be issued to the respondent No.2 to consider her request and refund a sum of Rs.51,322/-. 3. The learned counsel for the petitioner reiterated the above submissions. 4. The learned counsel for respondent No.2 submitted that the request of the petitioner would be examined and if the - 4 - HC-KAR CNR: KAHC010467622026 NC: 2026:KHC:45183 WP No. 20910 of 2026 petitioner has already paid 1% TDS to the income tax authorities, then steps will be taken to refund the same. 5. In view of the above, the petition is disposed off, directing the respondent No.2 to verify whether the petitioner has deposited 1% TDS to the income tax authorities and if she has done so, the respondent No.2 shall take steps to refund a sum of Rs.51,322/- to the petitioner within a period of three months from the date of receipt of a certified copy of this Order. 6. Learned High Court Government Pleader for respondent No.1 and Sri. G.A. Gopi, learned counsel for respondent No.2 are permitted to file memo of appearance within a period of ten days. Sd/- (R. NATARAJ) JUDGE PMR List No.: 1 Sl No.: 78