Reserved on : 08.01.2026 Pronounced on : 12.01.2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12^TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.23 OF 2026 (GM - RES)

BETWEEN:

1 . E.ISHITHA D/O SRI PRATHAP E., AGED ABOUT 18 YEARS, NO.39, 3^RD CROSS, SHIVAKUMARASWAMY LAYOUT, NEAR BYRAVESHWARA CIRCLE, THOTADAGUDDAHALLI, NAGASANDRA, BENGALURU – 560 073.

2 . REVATHI E., W/O SRI PRATAP E., AGED ABOUT 37 YEARS, NO.39, 3^RD CROSS, SHIVAKUMARASWAMY LAYOUT, NEAR BYRAVESHWARA CIRCLE, THOTADAGUDDAHALLI, NAGASANDRA, BENGALURU – 560 073.

[PRESENTLY LODGED AT CENTRAL PRISON]

... PETITIONERS (BY SRI SANDESH J.CHOUTA, SR.ADVOCATE A/W SRI SHREEHARI, ADVOCATE)

AND:

1 . ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-01, SOUTH ZONE, BENGALURU, VTK-2, B-BLOCK, III FLOOR, KORAMANGALA, BENGALURU – 560 047.

2 . ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE, BENGALURU, VTK-2, KORAMANGALA, BENGALURU – 560 047.

3 . COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, 1^ST MAIN ROAD, GANDHINAGAR, BENGALURU – 560 009.

.... RESPONDENTS (BY SRI B.A.BELLIAPPA, SPP A/W SRI JAGADEESHA B.N., ADDL.SPP)

THIS WRIT PETITION IS FILED UNDE