LATE K S KANTARAJU vs. THE STATE OF KARNATAKA

W.P.No.8973 of 2021 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF SEPTEMBER, 2021 BEFORE THE HON’BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 8973 OF 2021 (LR) BETWEEN: LATE K.S. KANTARAJU S/O SANNAPPA SINCE DEAD BY LR’S 1. SMT. REKHA

AGED ABOUT 47 YEARS

W/O LATE K.S. KANTARAJU 2. SRI SACHIN KUMAR

AGED ABOUT 30 YEARS

S/O LATE K.S. KANTARAJU 3. SRI CHANDAN KUMAR

AGED ABOUT 28 YEARS

S/O LATE K.S. KANTARAJU

ALL ARE R/AT NO.1864

M.M.C. COLONY, 2ND STAGE

SRIRAMPURA

MYSORE – 570023. ... PETITIONERS (BY SRI B.S. NAGARAJ, ADVOCATE)

AND: 1. THE STATE OF KARNATAKA

REPRESENTED BY ITS SECRETARY

W.P.No.8973 of 2021 2

DEPARTMENT OF REVENUE

M.S. BUILDING. AMBEDKAR VEEDI

BENGALURU – 560001. 2. THE ASSISTANT COMMISSIONER

HUNSUR SUB-DIVISION

HUNSUR

MYSURU DISTRICT – 571105. 3. THE TAHSILDAR

PERIYAPATNA TALUK

PERIYAPATNA

MYSURU DISTRICT – 571107. ... RESPONDENTS (BY SRI SRINIVAS A.R., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING QUASH THE IMPUGNED ORDER DATED 29.06.2016 PASSED BY RESPONDENT NO.2 – ASSISTANT COMMISSIONER, HUNSUR SUB-DIVISION, HUNSUR IN LRF 113/2013-14, COPY AT ANNEXURE-A, ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING: ORDER 1. Petitioners are before this Court seeking for the following relief: Issue a writ in the nature of certiorari or any other appropriate writ quashing the impugned order dated 29.06.2016 passed by respondent No.2 – Assistant Commissioner, Hunsur Sub-Division,

W.P.No.8973 of 2021 3 Husnur in LRF 113/2013-14 produced at Annexure – A. 2. The grievance of the petitioners is that though the petitioners have produced form 16A as regards the Tax Deducted at Source for five years, the 2nd respondent – Assistant Commissioner has only considered one year’s income and held that there is a violation of provision of Section 79A of the Karnataka Land Reforms Act, 1961 (for short ‘KLR Act’). 3. The explanation to Section 79A of KLR Act reads as under: Explanation.—A person who or a family or a joint family which has been assessed to income tax under the Income Tax Act, 1961 (Central Act 43 of 1961) on an yearly total income of not less than rupees [two lakhs] for five consecutive years shall be deemed to have an average annual income of not less than rupees [two lakhs] from sources other than agricultural lands.

W.P.No.8973 of 2021 4 4. In terms thereof, the Assistant Commissioner ought to have taken into consideration the average of the income for last five years. The same not having been done, the impugned order passed is contrary to the explanation under Section 79A of KLR Act. In view thereof, the impugned order dated 29.06.2016 passed in LRF 113/2013-14 by the 2nd respondent is set aside and the matter is remitted to the 2nd respondent – Assistant Commissioner. The 2nd respondent is directed to take into consideration all the form – 16A’s which have been submitted i.e. for a period of five years prior to date of same and average the income as required under explanation to Section 79A of KLR Act and pass necessary orders after hearing the petitioners and providing an opportunity to the petitioners to explain the said form – 16A’s.

W.P.No.8973 of 2021 5 5. Petitioners are permitted to file documents, if any, on or before 21.10.2021 and shall appear before the 2nd respondent – Assistant Commissioner on 27.10.2021 at 3.00 p.m., without requirement of any further notice. 6. Accordingly, writ petition is disposed of.

Sd/- JUDGE SBS*