WA No. 1229 of 2025 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19^TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 1232 OF 2025 (T-RES)

C/W WRIT APPEAL No. 1212 OF 2025 (T-RES) WRIT APPEAL No. 1229 OF 2025 (T-RES)

IN WA No. 1232/2025 BETWEEN:

1. COMMERCIAL TAX OFFICER ENFORCEMENT, MADIKEREI, UGAPPA COMPLEX, KOHINOOR ROAD, MADIKERI-571201.

Digitally signed by VINUTHA B S

2. JOINT COMMISSIONER OF COMMERCIAL Location:

TAXES (ENFORCEMENT), MYSORE, High Court of Karnataka MYSURU ZONE, SESADRI BHAVAN, DIWAN ROAD, MYSORE-570024.

3. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), MYSORE, MYSURU ZONE, SESADRI BHAVAN, DIWAN ROAD, MYSORE-570024 …APPELLANTS (BY SRI ADITYA VIKRAM BHAT, AGA)

WA No. 1229 of 2025 HC-KAR AND:

1. M/S AAIZ STEEL, A PROPRIETARY CONCERN, REPRESENTED BY ITS SOLE PROPRIETOR, SRI MOHAMMED VASIF, AGED 32 YEARS, S/O MUMTAZ PASHA, HAVING OFFICE AT No.09, GROUND FLOOR, SHOP No.4, P AND T LAYOUT, 2^ND STAGE, 2^ND PHASE, RAJEEV NAGAR, MYSORE-570019.

2. POLICE INSPECTOR, RURAL POLICE STATION, HUNASURU, OLD B. M. ROAD, THALASEERY-MYSORE ROAD, HUNSUR, KARNATAKA-571105

3. UNION OF INDIA, REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001 …RESPONDENTS (BY SRI SHREEHARI KUTSA, ADVOCATE FOR R1;

VIDE ORDER DATED 19.11.2025 NOTICE TO R2 IS DISPENSED WITH SRI MADANAN R PILLAI, CGC FOR R3)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 03/04/2025 PASSED BY THE LEARNED SINGLE JUDGE, HIGH COURT OF KARNATAKA, BENGALURU IN WP No.9295/2025.

WA No. 1229 of 2025 HC-KAR IN WA No. 1212/2025 BETWEEN:

1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) 1, MYSURU, No.487, BIDRAM KRISHNAPPA ROAD, DEVARAJA MOHALLA, MYSURU 570001.

2. COMMERCIAL TAX OFFICER ENFORCEMENT, MADIKEREI, MADIKERI-571201.

2. JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), MYSORE, MYSURU ZONE, SESADRI BHAVAN, DIWAN ROAD, MYSORE-570024.

3. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), MYSORE, SESADRI BHAVAN, DIWAN ROAD, MYSORE-570024.

…APPELLANTS (BY SRI ADITYA VIKRAM BHAT, AGA)

AND:

1. M/S AAIZ STEEL, A PROPRIETARY CONCERN HEREIN, REPRESENTED BY ITS SOLE PROPRIETOR, SRI MOHAMMED WASIF, AGED 32 YEARS, S/O MUMTAZ PASHA, HAVING OFFICE AT No.09, GROUND FLOOR, SHOP No.4, P AND T LAYOUT, 2^ND STAGE, 2^ND PHASE, RAJEEV NAGAR, MYSORE-570019.

WA No. 1229 of 2025 HC-KAR

2. POLICE INSPECTOR, RURAL POLICE STATION, HUNASURU, OLD B. M. ROAD, THALASEERY-MYSORE ROAD, HUNSUR, KARNATAKA-571105

3. UNION OF INDIA, REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001.

…RESPONDENTS (BY SRI SHREEHARI KUTSA, ADVOCATE FOR R1;

VIDE ORDER DATED 19.11.2025 NOTICE TO R2 IS DISPENSED WITH SRI MADANAN R PILLAI, CGC FOR R3)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 03/04/2025 PASSED BY THE LEARNED SINGLE JUDGE, HIGH COURT OF KARNATAKA, BENGALURU IN WP No.9241/2025.

IN WA No. 1229/2025 BETWEEN:

1. COMMERCIAL TAX OFFICER ENFORCEMENT, MADIKEREI, UGAPPA COMPLEX, KOHINOOR ROAD, MADIKERI-571201.

2. JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), MYSORE, MYSURU ZONE, SESADRI BHAVAN, DIWAN ROAD, MYSORE-570024.

3. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), MYSORE, WA No. 1229 of 2025 HC-KAR MYSURU ZONE, SESADRI BHAVAN, DIWAN ROAD, MYSORE-570024 …APPELLANTS (BY SRI ADITYA VIKRAM BHAT, AGA)

AND:

1. M/S AAIZ STEEL, A PROPRIETARY CONCERN, REPRESENTED BY ITS SOLE PROPRIETOR, SRI MOHAMMED VASIF, AGED 32 YEARS, S/O MUMTAZ PASHA, HAVING OFFICE AT No.09, GROUND FLOOR, SHOP No.4, P AND T LAYOUT, 2^ND STAGE, 2^ND PHASE, RAJEEV NAGAR, MYSORE-570019.

2. POLICE INSPECTOR, RURAL POLICE STATION, HUNASURU, OLD B. M. ROAD, THALASSERY-MYSORE ROAD, HUNSUR, KARNATAKA-571105.

3. UNION OF INDIA, REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-1100