Dismissed¶45

Sri Mahalingappa Boothe Gowda @ M L B Gowda v. Recovery Officer

Karnataka HC3 Nov 2025WP/29843/2025

Case brief

AI extract

What is this about?

Mahalingappa Boothe Gowda @ M.L.B. Gowda v. Recovery Officer, Employees' State Insurance Corporation and others; WP No. 29843 of 2025 (GM-RES); HC-KAR; NC: 2025:KHC:44135; Suraj Govindaraj; garnishee order; Section 45G ESI Act 1948; Second and Third Schedules Income Tax Act 1961; Income Tax (Certificate Proceedings) Rules 1962; Annexure-A; Annexure-B; undertaking before Jurisdictional Police 17/09/2025; ESIC arrears; refund or reversal of recovery from personal bank account; Bank of India Hesaraghata Branch; M.V. Ashoka; memo 27.10.2025; petition dismissed as withdrawn; return of original documents.

What did the court decide?

Accepting the memo dated 27.10.2025 filed by the learned counsel for the petitioner seeking withdrawal, the Court dismissed the petition as withdrawn. ¶44

Sri Mahalingappa Boothe Gowda @ M L B Gowda Vs Recovery Officer — Income Tax | Karnataka HC (2025)

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NC: 2025:KHC:44135 WP No. 29843 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF NOVEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.29843 OF 2025 (GM-RES)

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BETWEEN:

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SRI. MAHALINGAPPA BOOTHE GOWDA @ M. L. B. GOWDA, S/O. LATE M. LINGAPPA, AGED ABOUT 69 YEARS, R/AT NO.6, LAKSHMI NILAYA, 1^ST MAIN, LAKE VIEW DEFENCY COLONY, SHETTIHALLI, JALAHALLI WEST, BENGALURU-560 015.

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…PETITIONER

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(BY SRI. R. KUMAR, ADVOCATE)

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AND:

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Digitally signed by SHWETHA RAGHAVENDRA 1. RECOVERY OFFICER, Location: HIGH COURT OF EMPLOYEES' STATE INSURANCE CORPORATION, KARNATAKA OFFICE OF THE RECOVERY OFFICER, SUB REGIONAL OFFICE, PEENYA, HARINI TOWERS, III CROSS, III MAIN, OFF RING ROAD, II STAGE, INDUSTRIAL SUBURB, YESHWANTHAPURA, BENGALURU-560 022.

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2 - NC: 2025:KHC:44135 WP No. 29843 of 2025

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HC-KAR

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THE BRANCH MANAGER,

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BANK OF INDIA,

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HESARAGHATA BRANCH,

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NO.23, V.G. COMPLEX, WARD NO.14, BAGALAGUNTE, HESARAGHATTA RAOD, BENGALURU-560079.

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MR. M.V. ASHOKA, S/O M.B.VIRUPAKSHARADHYA, AGED ABOUT 50 YEARS, R/AT NO.1 AND 2,

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NAGADEVANAHALLI,

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BEHIND BP PETROL BUNK, JNANABHARATHI POST, BENGALURU-560 056.

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…RESPONDENTS

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GARNISHEE ORDER DATED 09/09/2025 ISSUED UNDER SECTION 45G OF THE ESI ACT, 1948 READ WITH SECOND AND THIRD SCHEDULES OF THE INCOME TAX ACT, 1961 AND THE INCOME TAX (CERTIFICATE PROCEEDINGS) RULES, 1962, VIDE ANNEXURE-A AND ETC.

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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NC: 2025:KHC:44135 WP No. 29843 of 2025

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HC-KAR

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CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

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ORAL ORDER

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The petitioner is before this court seeking for the

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following reliefs;

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"1. Issue a writ of certiorari or any other appropriate writ, order or direction quashing the Garnishee Order dt:09/09/2025 issued under Section 45G of the ESI Act, 1948 read with Second and Third Schedules of the Income Tax Act, 1961 and the Income Tax (Certificate Proceedings) Rules, 1962, vide Annexure-A .

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2. Direct the 1^st Respondent to recover arrears due to ESIC from 3^rd respondent as per his undertaken before Jurisdictional Police dt: 17/09/2025 vide Annexure-B .

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3. Direct the 1^st and 2^nd respondents to refund or reverse any recovery made from the petitioner's personal bank account in pursuance of the impugned garnishee order;

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4. Pass any other appropriate writ, order, or direction as this Hon'ble Court may deem fit in the interests of justice and equity."

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Memo dated 27.10.2025 has been filed by the

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learned counsel for the petitioner, which reads as under:

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"The petitioner respectfully submits as follows:-

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NC: 2025:KHC:44135 WP No. 29843 of 2025

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HC-KAR

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The petitioner prays that this Hon'ble Court may be pleased to dismiss the above petition as withdrawn and return the original documents, in the interest of justice and equity."

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