IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 24^TH DAY OF FEBRUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO.101265 OF 2026 (T-RES)

BETWEEN:

SHRI. RAJU S/O. BASAVARAJ KARIYANNAVAR SINCE DECEASED, REP. BY SMT. VIJAYLAXMI W/O. RAJU KARIYANNAVAR, AGE. 40 YEARS, R/O. 1107, MRUTHYUNJAYA NAGAR, 10^TH MAIN, 2^ND CROSS, NEAR N.V HOTEL, RANEBENNUR-581115, DIST. HAVERI, GSTIN: 29AVVPK1818L1ZU.

…PETITIONER (BY MISS. UMERA CHURIKHAN, ADVOCATE)

AND:

1. THE COMMERCIAL TAX OFFICES, LGSTO-440, AFZALPUR TAKKE, VIJAYPUR-586102.

2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES [APPEALS], MANJANNA SUMOULYA-SOUDH, E CLUR ROAD, BELAGAVI-590001.

Digitally signed by 3. THE STATE OF KARNATAKA MANJANNA E Location: HIGH COURT DEPARTMENT OF FINANCE, OF KARNATAKA DHARWAD BENCH REPRESENTED BY ITS SECRETARY, Date: 2026.02.27 17:05:25 +0530 VIDHANA SOUDHA, BENGALURU-560001.

4. GOVERNMENT OF INDIA MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), RAJPATH MARG, ‘E’ BLOCK, CENTRAL SECRETARIAT, NEW DELHI, DELHI-110011.

…RESPONDENTS (BY SRI. PRAVEEN K.UPPAR, AGA FOR R1 TO R3;

SRI. M.B.KANAVI, ADVOCATE FOR R4)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING T