B.V. Sreenivasa Reddy Vs CIT (Karnataka High Court)Pragmatic Ruling: HC Allows Maintenance Costs from Attached Assets for Better Revenue Realisation- Keep Windmills Running to Maximize Tax Recovery -HC Orders Balanced Approach in Windmill Revenue Case- Revenue Protection Through Asset PreservationThe petitioner sought a mandamus directing the Income Tax Department to allow him to utilise part of the revenues generated from his windmills for operational expenses such as maintenance, salaries, insurance & income tax payments. Petitioner argued that unless maintenance charges were paid, the windmills would stop functioning, thereby eliminating the only source of income & ultimately harming revenue recovery. The High Court allowed the writ petition & issued a mandamus to the respondents to consider the petitioner’s representations within four weeks. The Court directed that maintenance expenses should be paid directly to Suzlon to keep the windmills running, & the balance revenue should continue to be appropriated towards the petitioner’s income tax liabilities. The said windmills having been attached, the income arising thereof is being received by the Income Tax Authorities and there is no amount available to service the said windmills and maintain them.