Research › Search › Judgment
High Court of Karnataka · body
2026 DAILYLAW 50684 (KAR)
SRI.K. YATHIRAJAN v. THE COMMISSIONER
WP/30567/2025 · 2026-01-21
B M Shyam Prasad
body2026
[ 2026 DAILYLAW 50684 (KAR) · dailylaw.ai ]
[ 2026 DAILYLAW 50684 (KAR) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
- 1 -
HC-KAR NC: 2026:KHC:3352 WP No. 30567 of 2025
! "#$%
&
!
&
"" #
$"
Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench
- 2 -
HC-KAR NC: 2026:KHC:3352 WP No. 30567 of 2025
""
%
&
%
$#
"$" "
%
# &'
" #!
$ # ( # # )
#"(%& %(%*'$ # & #"
- 3 -
HC-KAR NC: 2026:KHC:3352 WP No. 30567 of 2025
*
) $
$"
++(
'
"
## #
" # $$" "
'
&
# $
"#
"
"
#
"
$
" ,
", -" "
"
./0/121234/5267003241/8761./59.7:3;52 /4:71/6.<757 <7=> /=0?/ .7?7:7>7?7@/117 28?7A.7117 7?B: .2::7@7??70B57 2615291 B48/5 /91234
CD C222D 3; 1./
248B /?2A23B6 46121B12346 748 .75217@?/ 483<=/416 91 %
- 4 -
HC-KAR NC: 2026:KHC:3352 WP No. 30567 of 2025
C;35 6.351 E D ./ 6/9348 5/60348/41 .76 7003241/81./0/121234/5761./59.7:34%+%%& C44/FB5/D
./ ;3B51. 5/60348/41 <.3 26 5/?71/8 13 1./ 0/121234/5 .76 97??/8 1./ 6/9348 5/60348/41G6 358/5 871/8 %+%%& <21. 1./ ;2561 5/60348/41 B48/5/91234C(D3;1./91 ./;25615/60348/41 .76 241/5;/5/8 <21. 1./ 6/9348 5/60348/41-6 358/5 871/8 %+%%& 5/613524A 1./ 0539//824A6 ;35 5/934628/571234 3@6/5H24A 1.71 2; 24 976/ @31. 1./ 0/121234/57481./;3B51.5/60348/41;72?13/617@?26.
1./25./5/82175>52A.113@/7003241/87659.7: 1./ 6/9348 5/60348/41 =B61 0766 358/56 B48/5 1./ 5/?/H74191B?/6;357003241=/413;59.7:
& 52 .748576./:757 /88> 1./ ?/754/8 93B46/? ;35 1./ 0/121234/5 748 527H24857471. 1./ ?/754/8 88212347? 3H/54=/418H3971/<.3799/01643129/;351./;2561 13 1.258 5/60348/416 75/ ./758 52
- 5 -
HC-KAR NC: 2026:KHC:3352 WP No. 30567 of 2025
.748576./:757/88>6B@=2161.711.263B51=B61 241/5H/4/ @/97B6/ 1./ 0/121234/5-6 52A.1 13 @/ 7003241/8 76 1./ 59.7: <.29. 26 0/4824A 934628/5712342470530/5?>246121B1/86B21 266/9B5/8 <21.1./92H2?3B51825/9124A1./07512/613=7241724
748 1.71 1./ ;2561 5/60348/41 <21. 1.26 358/5@/24A24;359/ 93B?8431.7H/241/5H/4/8136/1 7628/ 1./ 6/9348 5/60348/41-6 358/5 871/8 %+%%&
./ ;2561 5/60348/41-6 358/5 26 871/8 %(% 7481./5/2643241/52=358/5617>24A1./ 30/571234 3; 1./ ;2561 5/60348/41-6 358/5 24 7?? 1./6/ =341.6 ; 1.26 26 1./ ;2561 5/7634 1.71 83/6 431 0/56B78/61.263B5113241/5H/4/ 1./31./55/763426 1.7121<3B?8612??@/30/4131./0/121234/5130?79/34 5/9358431IB611./;7913;
30/57124A 24 .26 ;7H3B5 @B1 7??31./5 9259B=61749/6 <.29. <2??
.7H/ 13 @/ 934628/5/8 @> 1./ 6/9348 5/60348/41 ./5/;35/ 1./ 0/121234 617486 826036/8 3; 97??24A
- 6 -
HC-KAR NC: 2026:KHC:3352 WP No. 30567 of 2025
B034 1./ 6/9348 5/60348/41 13 8/928/ 1./ 0/4824A 0539//824A6@>75/7634/8358/5934628/524A7??;7916 249?B824A 1./ /;;2979> 3; 1./
358/5 1.71 93B?8@/30/57124A24;7H3B53;1./0/121234/5
8
"%
91,65