- 1 - HC-KAR NC: 2026:KHC:1748 CRL.A No. 2614 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE G BASAVARAJA CRIMINAL APPEAL NO. 2614 OF 2025 (C) 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 SRI. REVANTH P.N, 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.P.C (U/S 415(2) BNSS) PRAYING TO SET ASIDE THE JUDGEMENT OF CONVICTION AND SENTENCE DTD 26.09.2024 PASSED IN CC.NO.109/2024 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES, AT BENGALURU. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE G BASAVARAJA Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:1748 CRL.A No. 2614 of 2025 ORAL JUDGMENT The appellant has preferred this appeal against the judgment of conviction and order of sentence passed in C.C.No.109/2024 dated 26.09.2024 by the Special Court for Economic Offences, Bengaluru, which was confirmed by the LXIX Additional City Civil and Sessions Judge, Bengaluru (CCH- 70) in Crl.A.No.1704/2024 dated 22.11.2025. 2. Hence, the office has rightly raised the objection that the criminal appeal is not maintainable before this Court. Accordingly, I proceed to pass the following, ORDER i. The appeal is dismissed as not maintainable. ii. However, the liberty is reserved to the appellant to take necessary legal steps questioning the judgment passed by the First Appellate Court in accordance with law. - 3 - HC-KAR NC: 2026:KHC:1748 CRL.A No. 2614 of 2025 iii. The appellant is also permitted to avail the benefit of provision of Section 14 of Indian Limitation Act. iv. Office is directed to return the copy of the judgment to the appellant. Sd/- (G BASAVARAJA) JUDGE CR List No.: 1 Sl No.: 10