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: High TAXES (ENFORCEMENT), MYSORE, Court of MYSURU ZONE, SESADRI BHAVAN, Karnataka 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, REPRE