Initiating Officer Under The Pbpt Act ... vs Sri. Kempe Gowda
2024 Latest Caselaw 6268 Kant

Karnataka High Court

Initiating Officer Under The Pbpt Act ... vs Sri. Kempe Gowda on 1 March, 2024

Author: Chief Justice

Bench: Chief Justice

                                                 -1-
                                                       NC: 2024:KHC:8705-DB
                                                       WA No. 1138 of 2023




                        IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                            DATED THIS THE 1ST DAY OF MARCH, 2024

                                            PRESENT

                          THE HON'BLE MR N. V. ANJARIA, CHIEF JUSTICE

                                                 AND

                    THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA

                            WRIT APPEAL NO. 1138 OF 2023 (GM-RES)

                   BETWEEN:
                   1.   INITIATING OFFICER UNDER
                        THE PBPT ACT AND
                        DEPUTY COMMISSIONER
                        OF INCOME TAX (BP)
                        NO. 208, 2ND FLOOR
                        C R BUILDING
                        QUEENS ROAD
                        BENGLAURU - 560 001

                   2.   THE ADJUDICATING AUTHORITY UNDER
                        THE PROHIBITIONOF BENAMI PROPERTY
Digitally signed        TRANSACTION ACT 1988
by AMBIKA H B           ROOM NO. 26, 4TH FLOOR
Location: HIGH          HEEVANDEEP BUILDING
COURT OF                PARLIAMENT STREET
KARNATAKA               NEW DELHI - 110 001

                   3.   UNION OF INDIA
                        MINISTRY OF FINANCE
                        THROUGH ITS SECRETARY (REVENUE)
                        DEPARTMENT OF REVENUE
                        NORTH BLOCK
                        NEW DELHI - 110 001
                                                              ...APPELLANTS
                   (BY SRI. DILIP M, ADVOCATE)
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                                           NC: 2024:KHC:8705-DB
                                           WA No. 1138 of 2023




AND:
1.   SRI. KEMPE GOWDA
     S/O LATE APPEGOWDA
     AGED ABOUT 78 YEARS
     RESDING AT HULLENAHALLI VILLAGE
     DHUBHA HOBLI, HASAN TALUK
     HASSAN DISTRICT

2.   SRI. H K SURESH
     S/O SRI. KEMPEGOWDA
     AGED ABOUT 45 YEARS
     R/AT NO.13, 1ST MAIN ROAD
     CHANDRA LAYOUT
     VIJAYA NAGAR
     BENGALURU - 560 040
                                                 ...RESPONDENTS

      THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH
COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED BY THE
LEARNED SINGLE JUDGE IN WP NO.50104/2019 (GM-RES) DATED
07/12/2022.

     THIS APPEAL, COMING ON FOR ORDERS, THIS DAY,
T.G.SHIVASHANKARE GOWDA J., DELIVERED THE FOLLOWING:

                           JUDGMENT

Heard Shri M.Dilip, learned Standing Counsel for the

Revenue on both merits and on delay.

2. Shri M.Dilip submitted that the Hon'ble Single Judge has

allowed the Writ Petition by following the decision of Hon'ble Apex

Court in Union of India Vs. Ganapathi Dealcom Pvt. Ltd. [Civil

Appeal No.5783/2022 (DD.23.08.2022)]. Revenue has filed a

NC: 2024:KHC:8705-DB

Review Petition before the Hon'ble Apex Court challenging the said

order.

3. Therefore, it would be unnecessary to maintain

this writ appeal and it is accordingly, dismissed

with liberty to the Revenue to file an application

to recall this order in the event Revenue's Review Petition is

allowed by the Hon'ble Apex Court. Consequently, I.A.No.2/2023

for condonation of delay also stands dismissed.

No costs.

Sd/-

CHIEF JUSTICE

Sd/-

JUDGE

AHB