High Court Dismisses Writ Petition by Gramapanchayath Officials Challenging Trial Court Orders on Tax Recovery Compliance, Upholds Mandate Under Code of Civil Procedure and Constitution

Sub Category: Karnataka High Court Bench: BENGALURU
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Case Note & Summary

The High Court of Karnataka dismissed a writ petition filed by officials of Gramapanchayath challenging trial court orders related to tax recovery compliance. The petitioners, represented by Smt. Bharathamma, sought to set aside five orders and quash show cause and contempt notices issued for non-compliance with an earlier order dated 21.03.2019. That order directed them to recover tax arrears from entities within the Gramapanchayath and report steps within seven days. The High Court noted that this earlier order had been upheld in a previous writ petition (Writ Petition No.14761/2019), where the court dismissed the challenge and imposed costs of Rs.30,000. The current petition argued that the impugned orders were dehors the law and that the trial court had not decided I.A.No.6 properly. However, the High Court found no merit, as the petitioners had not sought extension of time from the trial court and instead filed multiple challenges. The court held that the orders were consequential to the upheld earlier order and that interference under Articles 226 and 227 of Constitution of India, 1950 was unwarranted. The petition was dismissed, upholding the trial court's actions and the principles of compliance and judicial discipline.

Headnote

The High Court of Karnataka dismissed a writ petition filed by the President, Panchayath Development Officer, and Secretary of Nosagere Gramapanchayath, challenging five orders of the trial court dated 12.04.2019, 16.04.2019, 26.04.2019, 28.05.2019, and 30.05.2019 -- The petitioners sought to set aside these orders and quash show cause and contempt notices issued against them -- The court held that the impugned orders were consequential to an earlier order dated 21.03.2019, which had been upheld by the High Court in a previous writ petition (Writ Petition No.14761/2019) -- The earlier order directed the petitioners to recover tax arrears from factories, industries, and companies within the Gramapanchayath limits and report compliance within seven days -- The High Court found no grounds for interference under Articles 226 and 227 of Constitution of India, 1950, as the petitioners had failed to seek extension of time from the trial court and instead challenged the orders -- The court emphasized the trial court's exercise of inherent powers under Section 151 of Code of Civil Procedure, 1908 (CPC) and imposed costs in the previous case -- The dismissal was based on principles of judicial discipline and the mandatory nature of compliance with court orders

Issue of Consideration: The Issue of whether the High Court should interfere with the trial court's orders directing the petitioners to recover tax arrears and imposing penalties for non-compliance, under Articles 226 and 227 of Constitution of India, 1950

Final Decision

The High Court dismissed the writ petition, upholding the trial court's orders and finding no grounds for interference under Articles 226 and 227 of Constitution of India, 1950

2026 LawText (KAR) (01) 24

Writ Petition No. 24464 of 2019 (GM-CPC)

2026-01-19

Tara Vitasta Ganju J.

HC-KAR NC: 2026:KHC:2727

Sri. Subramanya S. for petitioners, Sri. B.N. Shivananna for respondent 3

The President, Panchayath Development Officer, Secretary of Nosagere Gramapanchayath represented by Smt. Bharathamma

Sri. Nagaraj, Innova Agri Bio Park Ltd. represented by Sri. G Venakatasubramaniyam, Sri. K S Ravi Director Innova Agri Bio Park Ltd. represented by Smt. N Sheela

Nature of Litigation: Writ petition under Articles 226 and 227 of Constitution of India, 1950 challenging trial court orders

Remedy Sought

Petitioners sought to set aside five trial court orders and quash show cause and contempt notices

Filing Reason

Alleged non-compliance with an earlier order dated 21.03.2019 directing tax recovery

Previous Decisions

Earlier order dated 21.03.2019 was upheld by High Court in Writ Petition No.14761/2019, with costs imposed

Issues

Whether the High Court should interfere with the trial court's orders under Articles 226 and 227 of Constitution of India, 1950 Whether the impugned orders were valid and compliant with legal principles

Submissions/Arguments

Impugned orders are dehors the law and cannot be complied with Orders arose from an earlier order challenged in a previous writ petition Trial court did not decide I.A.No.6 in accordance with law

Ratio Decidendi

Courts should not interfere with trial court orders under writ jurisdiction when they are consequential to previously upheld orders and involve mandatory compliance directives -- Petitioners must seek remedies like extension of time from the trial court rather than filing multiple challenges -- Inherent powers under Section 151 of Code of Civil Procedure, 1908 (CPC) can be exercised by trial courts to ensure compliance with their orders

Judgment Excerpts

The learned Judge, taking into consideration the entire material on record, exercising inherent powers, passed the impugned Order If the petitioners really wanted to discharge their institutional responsibility and constitutional obligation, in all fairness, should have filed an application or Memo before the Court seeking reasonable time Defendant No.1 to 3 are hereby directed to take necessary steps to recover the arrears of tax from factories, industries and companies situated within the limits of Nosagere Grama Panchayath

Procedural History

Trial court passed order dated 21.03.2019 directing tax recovery -- Petitioners challenged this in Writ Petition No.14761/2019, which was dismissed with costs on 05.04.2019 -- Trial court issued subsequent orders and notices for non-compliance -- Petitioners filed current writ petition challenging these orders -- High Court heard the petition and dismissed it on 19.01.2026

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