- 1 - HC-KAR NC: 2026:KHC:2487 CRL.A No. 2612 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE G BASAVARAJA CRIMINAL APPEAL NO. 2612 OF 2025 BETWEEN: SRI. ANAND KOTRESHWAR SITHALE S/O KOTRESHWAR SITHALE, AGED ABOUT 45 YEARS, DIRECTOR (FORMER) R/AT NO.007, SLV RAJDRIVA APARTMENT, 19TH MAIN, 5TH BLOCK, 38TH CROSS, PRAKRUTHI LAYOUT, HBR LAYOUT, BENGALURU - 560 043. …APPELLANT (BY SMT. DEEPA J., ADVOCATE) AND: THE ENFORCEMENT OFFICER EMPLOYEES PROVIDENT FUND ORGANISATION, REGIONAL OFFICE, KORAMANGALA, BENGALURU - 560 068. …RESPONDENT THIS CRL.A IS FILED U/S 374(2) OF CR.PC (FILED U/S 415 OF BNSS) PRAYING TO A. SET ASIDE THE JUDGMENT OF CONVICTION AND SENTENCE DATED 15.10.2024 PASSED IN C.C.NO.112/2024 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES, AT BENGALURU AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE G BASAVARAJA Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:2487 CRL.A No. 2612 of 2025 ORAL JUDGMENT This appeal is preferred against the judgment passed by the LXIX Additional City Civil and Sessions Judge, Bengaluru (CCH-70) in Crl.A.No.1801/2024, which arose out of the judgment of conviction and order on sentence dated 15.10.2024 passed in C.C.No.112/2024 by the Presiding Officer, Special Court for Economic Offences, Bengaluru. 2. It is submitted by the learned counsel for the appellant that liberty may be reserved to the appellant to prefer the criminal revision petition. 3. The office has rightly raised office objection with regard to maintainability of the appeal. Hence, the objection is upheld and I proceed to pass the following: ORDER i) The criminal appeal is dismissed. ii) The appellant is at liberty to take necessary steps in accordance with law against the judgment passed by both the Courts. - 3 - HC-KAR NC: 2026:KHC:2487 CRL.A No. 2612 of 2025 iii) The office is directed to return the certified copies of the judgment and other documents, if any, to the appellant. iv) The appellant is permitted to avail the benefit of Section 14 of the Indian Limitation Act, 1963. v) The appellant is permitted to avail the benefit of Section 14 of the Limitation Act, 1963. Sd/- (G BASAVARAJA) JUDGE PHM List No.: 1 Sl No.: 12