Allowed

Shine Outdoor Media v. Bruhat Bangalore Mahanagara Palike

Karnataka HC19 Jul 2023WP/52699/2016

Case brief

AI extract

What is this about?

Outdoor advertising companies challenged demand notices and orders from BBMP for unpaid advertisement tax. The court set aside orders already passed, allowed the writ petitions, and remanded all matters to the concerned officers for fresh consideration after hearing the petitioners.

What did the court decide?

Orders already passed are set aside; matters remanded to the concerned officers for fresh consideration after hearing the petitioners.

Shine Outdoor Media Vs Bruhat Bangalore… — Writ and Judicial Review | Karnataka HC (2023)

¶1

¶2

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

¶3

DATED THIS THE 19^TH DAY OF JULY, 2023

¶4

BEFORE

¶5

THE HON'BLE MR JUSTICE R DEVDAS

¶6

WRIT PETITION NO. 52699/2016 (LB-BMP) C/W

¶7

WRIT PETITION NOS.51904 OF 2016, 52700/2016, 54004/2016, 54006/2016 , 54007/2016 , 54085/2016, 54087/2016, 55772/2016, 55779/2016, 56929/2016, 56943/2016, 58107/2016, 58108/2016, 58110/2016, 58135/2016, 58682/2016, 58683/2016, 58684/2016, 58685/2016,58689/2016, 58690/2016, 58892/2016, 58894/2016, 58895/2016, 58896/2016, 59145/2016, 59593/2016, 60255/2016, 61589/2016, 61590/2016, 61870/2016, 61973/2016, 61974/2016, 61975/2016, 62021/2016, 62022/2016, 62023/2016, 62024/2016, 62161/2016, 62778/2016, 63067/2016, 63429/2016, 64640/2016, 64692/2016, 920/2017, 935/2017, 936/2017, 4982/2017, 19605/2017, 46275/2017, 47878/2017 AND 48745/2017

¶8

IN WP NO. 52699/2016

¶9

BETWEEN:

¶10

Digitally signed by DHARMALINGAM Location: HIGH COURT OF KARNATAKA

¶11

SHINE OUTDOOR MEDIA A PROPRIETARY CONCERN HAVING ITS OFFICE AT S-703, 7TH FLOOR, MANIPAL CENTRE, DICKENSON ROAD, BANGALORE - 560 042, REPRESENTED BY ITS PROPRIETOR MARY KURIAKOSE.

¶12

…PETITIONER

¶13

(BY SRI. V. B. SHIVAKUMAR, ADVOCATE)

¶14

¶15

AND:

¶16

BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BANGALORE - 560 002, REPRESENTED BY THE COMMISSIONER.

¶17

THE SPECIAL COMMISSIONER, (REVENUE AND ADVERTISEMENTS), BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BANGALORE - 560 002.

¶18

THE ASSISTANT COMMISSIONER, (ADVERTISEMENTS) BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQURE, J.C.ROAD, BANGALORE - 560 002.

¶19

JOINT COMMISSIONER, BBMP - BOMMANAHALLI ZONE, BEGUR MAIN ROAD, BANGALORE - 560 068.

¶20

ADDITIONAL COMMISSIONER, BBMP-EAST ZONE, MAYO HALL, BANGALORE - 560 001.

¶21

THE ADDITIONAL COMMISSIONER, BBMP SOUTH ZONE, COMMERCIAL COMPLEX, 2ND BLOCK, 9TH CROSS, JAYANAGAR, BANGALORE - 560 011.

¶22

…RESPONDENTS

¶23

(BY SRI. S. H.PRASHANTH, ADVOCATE)

¶24

¶25

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DEMAND NOTICES, ISSUED BY THE RESPONDNTS VIDE ANNEX-A DEMAND NOTICE DATED 23.6.2016 (SERVED ON PETITIONER ON 27.6.2010) ANNEX-A1 DEMAND NOTICE DATED 23.6.2016 (SERVICED ON 27.6.2016) ANNEX-A2 DEMAND NOTICE DATED 23.6.2016 (SERVED ON PETITIONER ON 27.6.2016) ANNEX-A3 DEMAND NOTICE DATED 20.9.2016 (SERVED ON PETITIONER ON 30.9.2016) AND ETC.,

¶26

IN WP NO. 51904/2016

¶27

BETWEEN:

¶28

SAM SHINE OUTDOOR ADS, A PROPRIETARY CONCERN HAVING ITS OFFICE AT NO.399, 1ST CROSS, 9TH MAIN, HAL II STAGE, BANGALORE - 560 008, REPRESENTED BY ITS PROPRIETOR MARY KURIAKOSE.

¶29

…PETITIONER

¶30

(BY SRI. V. B. SHIVAKUMAR, ADVOCATE)

¶31

AND:

¶32

BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BANGALORE - 560 002, REPRESENTED BY THE COMMISSIONER.

¶33

THE SPECIAL COMMISSIONER, (REVENUE AND ADVERTISEMENTS) BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BANGALORE - 560 002.

¶34

¶35

THE ASSISTANT COMMISSIONER, (ADVERTISEMENTS) BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N R SQUARE, J C ROAD, BANGALORE - 560 002.

¶36

THE ADDITIONAL COMMISSIONER, BBMP-SOUTH ZONE, COMMERCIAL COMPLEX, 2ND BLOCK, 9TH CROSS, JAYANAGAR, BANGALORE - 560 001.

¶37

ADDITIONAL COMMISSIONER, BBMP-EAST ZONE, MAYO HALL, BANGALORE - 560 001.

¶38

…RESPONDENTS

¶39

(BY SRI. S. H. PRASHANTH, ADVOCATE)

¶40

THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE SCHEDULE HOARDINGS ERECTED AND MAINTAINED BY THE PETITIONER HAVING BEEN DULY PERMITTED HAVE CONTINUED UNDER DEEMED PERMISSION AND ETC.,

¶41

IN WP NO. 52700/2016

¶42

BETWEEN:

¶43

SAM ADVERTISING AND MARKETING, A PROPRIETARY CONCERN HAVING ITS OFFICE AT S-703, 7TH FLOOR, MANIPAL CENTRE, DICKENSON ROAD, BANGALORE - 560 042, REPRESENTED BY ITS PROPRIETOR, SRI. SAM KURIAN.

¶44

…PETITIONER

¶45

(BY SRI. V. B. SHIVAKUMAR, ADVOCATE)

¶46

¶47

AND:

¶48

BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BANGALORE - 560 002 REPRESENTED BY THE COMMISSIONER.

¶49

THE SPECIAL COMMISSIONER, (REVENUE AND ADVERTISEMENTS) BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BANGALORE - 560 002.

¶50

THE ASSISTANT COMMISSIONER, (ADVERTISEMENTS) BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQURE, J.C.ROAD, BANGALORE - 560 002.

¶51

JOINT COMMISSIONER, BBMP BOMMANAHALLI ZONE,

¶52

BEGUR MAIN ROAD, BANGALORE - 560 068.

¶53

ADDITIONAL COMMISSIONER, BBMP-EAST ZONE, MAYO HALL, BANGALORE - 560 001.

¶54

JOINT COMMISSIONER BBMP-RAJARAJESHWARI NAGAR ZONE, NEAR KEB OFFICE, MYSORE ROAD, BANGALORE - 560 098.

¶55

…RESPONDENTS

¶56

(BY SRI. S. H. PRASHANTH , ADVOCATE)

¶57

¶58

THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DEMAND NOTICE ISSUED BY RESPONDENTS HEREIN PRODUCED BY THE PETITIONER AS DESCRIBED BELOW ANENXURE-A DEMAND NOTICE DATED 23.6.2016 (SERVED ON PETITIONER 27.6.2016) ANENXURE-A1 DEMAND NOTICE DATED 23.6.2016 (SERVED ON PETITIONER 27.6.2016) AND ETC.,

¶59

IN WP NO. 54004/2016

¶60

BETWEEN:

¶61

M/S. ABLE ADVERTISING, A REGISTERED PARTNERSHIP FIRM, REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, HAVING ITS REGISTERED OFFICE AT: G.C. HOMES, NO.5/1, RICHMOND ROAD, BANGALORE - 560 025, REPRESENTED BY ITS MANAGING PARTNER, MR. SYED HAMID MOHSIN.

¶62

…PETITIONER

¶63

(BY SMT. MEGHANA, ADVOCATE FOR SRI. VIVEK HOLLA, ADVOCATE)

¶64

AND:

¶65

BRUHAT BANGALORE MAHANAGARA PALIKE N.R. ROAD, BANGALORE - 560 002, REPRESENTED BY ITS COMMISIONER.

¶66

ASSISTANT REVENUE OFFICER, KORAMANGALA SUB DIVISION, BRUHAT BANGALORE MAHANAGARA PALIKE, N.R. ROAD, BANGALORE - 560 002.

¶67

…RESPONDENTS (BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶68

¶69

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 18.8.2016 [ANNEXURE-Q] AND THE NOTICE DATED 18.8.2016 [ANNEXURE-R] ISSUED BY THE R-2 AND ETC.,

¶70

IN WP NO. 54006/2016

¶71

BETWEEN:

¶72

M/S. RADIANCE ADVERTISING, PROPRIETORSHIP CONCERN, REPRESENTED BY ITS PROPRIETOR, MR. SYED HAMID MOHSIN, HAVING ITS OFFICE AT: NO.38, NAL LAYOUT, EAST END MAIN ROAD, JAYANAGAR T BLOCK, BANGALORE - 560 041.

¶73

…PETITIONER

¶74

(BY SMT. MEGHANA, ADVOCATE FOR SRI. VIVEK HOLLA, ADVOCATE)

¶75

AND:

¶76

BRUHAT BANGALORE MAHANAGARA PALIKE N.R. ROAD, BANGALORE - 560 002, REPRESENTED BY ITS COMMISIONER.

¶77

ASSISTANT REVENUE OFFICER, HOMBEGOWDA NAGARA SUB DIVISION, BRUHAT BANGALORE MAHANAGARA PALIKE, N.R. ROAD, BANGALORE - 560 002.

¶78

…RESPONDENTS

¶79

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶80

¶81

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 18.08.2016 AT ANNEX-Q ISSUED BY R-2 AND ETC.,

¶82

IN WP NO. 54007/2016

¶83

BETWEEN:

¶84

M/S. MASS ADVERTISING, A PARTNERSHIP FIRM, REGISTERED UNDER THE INDIAN PARTNERSHIP ACT, 1932, HAVING ITS OFFICE AT: G.C. RICH HOMES, NO.5/1, RICHMOND ROAD, BANGALORE - 560 025, REPRESENTED BY ITS MANAGING PARTNER MR. SHAHID MOHSIN.

¶85

…PETITIONER

¶86

(BY SMT. MEGHANA, ADVOCATE FOR SRI. VIVEK HOLLA, ADVOCATE)

¶87

AND:

¶88

BRUHAT BANGALORE MAHANAGARA PALIKE N.R. ROAD, BANGALORE - 560 002, REPRESENTED BY ITS COMMISIONER.

¶89

ASSISTANT REVENUE OFFICER, HOMBEGOWDA NAGARA SUB DIVISION, BRUHAT BANGALORE MAHANAGARA PALIKE, N.R. ROAD,, BANGALORE - 560 002.

¶90

…RESPONDENTS

¶91

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶92

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

¶93

¶94

NOTICE DATED 18.8.2016 VIDE ANNEX-P ISSUED BY THE R-2 AND ETC.,

¶95

IN WP NO. 54085/2016

¶96

BETWEEN:

¶97

M/S. UNIQUE ADVERTISERS, NO.80, 80 FEET ROAD, K.H.B. COLONY, KORAMANGALA, BENGALURU - 560 095, REPRESENTED BY SRI. S.M. ARSHAD, AGED ABOUT 45 YEARS SON OF SRI S.A. SALAM, R/AT NO.113, MIG, KHB COLONY, 17TH MAIN, KORAMANGALA, BENGALURU - 560 095.

¶98

…PETITIONER

¶99

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶100

AND:

¶101

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶102

THE ADDITIONAL COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶103

…RESPONDENTS

¶104

(BY SRI. S. N. PRASHANTH, ADVOCATE)

¶105

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

¶106

10 -

¶107

DEMAND NOTICES ISSUED BY THE RESPONDENTS ASSISTANT DIRECTOR OF LAND RECORDS AND ETC.,

¶108

IN WP NO. 54087/2016

¶109

BETWEEN:

¶110

M/S. SANDESHA JAHIRATHU PHALAKAGALU, A PARTNERSHIP BUSINESS CONCERN, CARRYING ON BUSINESS IN OUTDOOR ADVERTISEMENTS, HAVING ITS REGISTERED OFFICE AT SHOP NO.2, HASB KHATA NO. 803/653, DODDANEKKUNDI, KRISHNARAJAPURAM, BENGALURU - 560 048, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER SRI. VISHWANATH R. NAYAK, AGED ABOUT 44 YEARS, SON OF R.H. NAYAK.

¶111

…PETITIONER

¶112

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE) AND:

¶113

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶114

THE JOINT COMMISSIONER, MAHADEVAPURA ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU.

¶115

…RESPONDENTS

¶116

(BY SRI. S. N. PRASHANTH, ADVOCATE)

¶117

11 -

¶118

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY THE RESPONDENTS AND ETC.,

¶119

IN WP NO. 55772/2016

¶120

BETWEEN:

¶121

M/S. BRITE ADVERTISERS, AN OUTDOOR ADVERTISEMENT COMPANY, CARRYING ON ITS BUSINESS AT BISHOP COTTON GIRLS SCHOOL, RESIDENCY ROAD, BENGALURU - 560 001. REPRESENTED BY ITS PROPRIETOR, SRI. R.K. BHATIA, AGED ABOUT 74 YEARS, SON OF LATE RAJ KUMAR BHATIA.

¶122

…PETITIONER

¶123

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶124

AND:

¶125

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶126

TH JOINT COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 02.

¶127

…RESPONDENTS

¶128

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶129

12 -

¶130

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY REPONDENTS DEMAND NOTICE DATED 2.9.2016 ANENXURE-A CALLING UPON THE PETITIONER TO PAY RS.2,30,443.20 PERTAINING TO THE ADVERTISEMENT HOARDINGS ON PRIVATE PROPERTIES BEARING NO.71, ST.MARKS ROAD, RICHMOND TOWN, BANGALORE AND ETC.,

¶131

IN WP NO. 55779/2016

¶132

BETWEEN:

¶133

M/S. MALLIGE OUTDOOR, A PROPRIETARY BUSINESS CONCERN, CARRYING ON ITS BUSINESS IN OUTDOOR ADVERTISEMENTS, NO.2, ASHOKA PILLAR ROAD, 2ND BLOCK, JAYANAGAR, BENGALURU - 560 011, REPRESENTED BY ITS PROPRIETOR, SRI. VASU NIRANJAN RAJ, AGED ABOUT 44 YEARS, SON OF SRIDHAR MURTHY.

¶134

…PETITIONER

¶135

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶136

AND:

¶137

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶138

THE JOINT COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU.

¶139

…RESPONDENTS

¶140

(BY SRI. S. N. PRASHANTH, ADVOCATE)

¶141

13 -

¶142

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY RESPONDENTS AND ETC.,

¶143

IN WP NO. 56929/2016

¶144

BETWEEN:

¶145

M/S. MONUMENTS ADVERTISERS PVT. LTD., A PRIVATE LIMITED COMPANY, CARRYING ON ITS BUSINESS IN OUTDOOR ADVERTISEMENTS, NO.407, 8TH "B" MAIN ROAD, 4TH BLOCK, JAYANAGAR, BENGALURU - 560 027. REPRESENTED BY ITS MANAGER, SRI. PURUSHOTHAM G, AGED ABOUT 38 YEARS, SON OF SRI. GOPALAKRISHNA. G,

¶146

…PETITIONER

¶147

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶148

AND:

¶149

BRUHAT BENGALURU MAHANAGARA PALIKE CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶150

THE JOINT COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶151

…RESPONDENTS

¶152

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶153

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY THE RESPONDENTS, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU AND ETC.,

¶154

14 -

¶155

IN WP NO. 56943/2016

¶156

BETWEEN:

¶157

M/S. THORNS AND ROSES OUTDOORS, A PROPRIETARY BUSINESS CONCERN, CARRYING ON ITS BUSINESS IN OUTDOOR ADVERTISEMENTS, NO.303/70, "AKSHAYA KUTEERA", MMI ROAD, YEDIYUR, 7TH BLOCK, JAYANAGAR, BENGALURU - 560 082. REPRESENTED BY ITS PROPRIETOR, SRI. VASU NIRANJAN RAJ, AGED ABOUT 44 YEARS, SON OF SRIDHAR MURTHY.

¶158

…PETITIONER

¶159

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶160

AND:

¶161

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶162

THE JOINT COMMISIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶163

…RESPONDENTS (BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶164

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY THE RESPONDENTS, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU AND ETC.,

¶165

15 -

¶166

IN WP NO. 58107/2016

¶167

BETWEEN:

¶168

M/S. ABLE ADVERTISING, 'RICH HOMES', G.C.BLOCK NO.5/1, RICHMOND ROAD, BENGALURU - 560 025, REPRESENTED BY ITS MANAGING PARTNER, SRI. SYED HAMID MOHSIN, S/O SYED ABDUL SALAM, AGED ABOUT 53 YEARS.

¶169

…PETITIONER

¶170

(M/S. ABLE ADVERTISING, PETITIONER)

¶171

AND:

¶172

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R.SQUARES, BANGALORE - 560 002, REPRESENTED BY ITS COMMISSIONER.

¶173

THE JOINT COMMISSIONER, (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE BANGALORE - 560 002.

¶174

THE ASSISTANT REVENUE OFFICER, HOMBEGOWDA NAGAR SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶175

…RESPONDENTS

¶176

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶177

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEX-A DATED 18.08.2016 MADE BY R-3 AND ETC.,

¶178

16 -

¶179

IN WP NO. 58108/2016

¶180

BETWEEN:

¶181

M/S. MASS ADVERTISING, NO. 10, G.C.LANGFORD TOWN, SHANTHINAGAR, BENGALURU - 560 025, REPRESENTED BY ITS PROPRIETOR, SRI. SYED HAMID MOHSIN, S/O SYED ABDUL SALAM, AGED ABOUT 53 YEARS.

¶182

…PETITIONER

¶183

(M/S. MASS ADVERTISING, PETITIONER)

¶184

AND:

¶185

BRUHATH BANGALORE MAHANAGARA PALIKE N.R.SQUARES, BANGALORE - 560 002, REPRESENTED BY ITS COMMISSIONER.

¶186

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶187

THE ASSISTANT REVENUE OFFICER, JAYANAGAR SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE BANGALORE - 560 002.

¶188

…RESPONDENTS

¶189

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶190

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEX-A DATED 18.08.2016 MADE BY R-3 AND ETC.,

¶191

17 -

¶192

IN WP NO. 58110/2016

¶193

BETWEEN:

¶194

M/S. RADIANCE OUTDOOR ADVERTISING, NO. 38, NAL LAYOUT, EAST END MAIN ROAD, JAYANAGAR 4TH 'T' BLOCK, BENGALURU - 560 041, REPRESENTED BY ITS PROPRIETOR, SRI. SYED HAMID MOHSIN, S/O SYED ABDUL SALAM, AGED ABOUT 53 YEARS.

¶195

…PETITIONER

¶196

(M/S. RADIANCE OUTDOOR ADVERTISING, PETITIONER)

¶197

AND:

¶198

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BANGALORE - 560 002, REPRESENTED BY ITS COMMISSIONER.

¶199

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶200

THE ASSISTANT REVENUE OFFICER KORAMANGALA SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶201

…RESPONDENTS

¶202

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶203

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

¶204

18 -

¶205

IMPUGNED NOTICE ANNEX-A DATED 18.8.2016 BY THE R-3 AND ETC.,

¶206

IN WP NO. 58135/2016

¶207

BETWEEN:

¶208

M/S MOTHER ADVERITISING, NO. 27, PRIME ROSE ROAD, BANGALORE, REPRESENTED BY ITS PROPRIETOR, SRI. P. B. ABDUL RAMAN, AGED ABOUT 40 YEARS, R/AT NO. 18, PRIMEROSE ROAD, BANGALORE - 25.

¶209

…PETITIONER

¶210

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶211

AND:

¶212

BRUHATH BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶213

THE JOINT COMMISSIONER, EAST ZONE, BRUHATH BENGALURU MAHANAGARA PALIKE, BENGALURU - 02.

¶214

…RESPONDENTS

¶215

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶216

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY RESPONDENTS AND ETC.,

¶217

19 -

¶218

IN WP NO. 58682/2016

¶219

BETWEEN:

¶220

M/S BHAVANI ENTERPRISES, NO. 19, 2ND FLOOR, KV PRASAD TOWER, PUSHPANJALI THEATRE COMPOUND, DINNUR MAIN ROAD, RT NAGAR POST, BENGALURU - 560 032, REPRESENTED BY ITS PROPRIETOR, SMT. BHAVANI, AGED ABOUT 38 YEARS.

¶221

…PETITIONER

¶222

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶223

AND:

¶224

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002.

¶225

THE JOINT COMMISIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, T.C.N. ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶226

ASSISTANT REVENUE OFFICER, BYATANARAYANAPURA SUB-DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶227

…RESPONDENTS

¶228

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶229

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

¶230

20 -

¶231

NOTICE DATED 20.8.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶232

IN WP NO. 58683/2016

¶233

BETWEEN:

¶234

M/S. BHAVANI ENTERPRISES , NO. 19, 2ND FLOOR, K V PRASAD TOWER, PUSHPANJALI THEATRE, DINNUR MAIN ROAD, RT NAGARA POST, BENGALURU - 560 032, REPRESENTED BY ITS PROPRIETOR, SMT. BHAVANI, AGED ABOUT 38 YEARS.

¶235

…PETITIONER

¶236

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶237

AND:

¶238

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002.

¶239

THE JOINT COMMISIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, T.C.N. ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶240

ASSISTANT REVENUE OFFICER, BYATANARAYANAPURA SUB-DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 077.

¶241

…RESPONDENTS

¶242

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶243

21 -

¶244

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 16.8.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶245

IN WP NO. 58684/2016

¶246

BETWEEN:

¶247

M/S. BHAVANI ENTERPRISES , BHAVANI, AGE 38 YEARS, NO. 19, 2ND FLOOR, K V PRASAD TOWER, PUSHPANJALI THEATRE COMPOUND, DINNUR MAIN ROAD, RT NAGARA POST, BENGALURU - 560 032,

¶248

…PETITIONER

¶249

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶250

AND:

¶251

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002.

¶252

THE JOINT COMMISIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, T.C.N. ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶253

ASSISTANT REVENUE OFFICER, MATTIKERE SUB-DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶254

…RESPONDENTS

¶255

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶256

22 -

¶257

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 16.8.2016 ISSUED BY THE R-3 VIDE ANNEX-A AND ETC.,

¶258

IN WP NO. 58685/2016

¶259

BETWEEN:

¶260

M/S. BHAVANI ENTERPRISES , NO. 19, 2ND FLOOR, K V PRASAD TOWER, PUSHPANJALI THEATRE, DINNUR MAIN ROAD, RT NAGARA POST, BENGALURU - 560 032, REPRESENTED BY ITS PROPRIETOR.

¶261

…PETITIONER

¶262

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶263

AND:

¶264

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002.

¶265

THE JOINT COMMISIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, T.C.N. ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶266

ASSISTANT REVENUE OFFICER, HORAMAVU SUB-DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶267

…RESPONDENTS

¶268

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶269

23 -

¶270

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 16.08.2016 ISSUED BY R-3 AT ANNEX-A AND ETC.,

¶271

IN WP NO. 58689/2016

¶272

BETWEEN:

¶273

M/S. DIAMOND PUBLICITIES, DIAMOND HOUSE, NO.11, PRIMROSE ROAD, GURAPPA AVENUE, BANGALORE - 560 025, REPRESENTED BY ITS PROPRIETOR SHRI P.B. ABDUL RAHMAN, AGED ABOUT 40 YEARS, S/O LATE P.S.M. BHUKARI.

¶274

…PETITIONER

¶275

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶276

AND:

¶277

BRUHATH BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶278

THE JOINT COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 02.

¶279

…RESPONDENTS

¶280

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶281

24 -

¶282

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE ISSUED BY THE RESPONDENTS DEMAND NOTICE DATED 18.8.2016 ANNEXURE-A CALLING UPON THE PETITIONER TO PAY RS.2,32,379.28 PERTAINING TO THE ADVERTISEMENT HOARDINGS ON PRIVATE PROPERTIES BEARING NO.44/3, LALBAGH ROAD, BENGALURU AND ETC.,

¶283

IN WP NO. 58690/2016

¶284

BETWEEN:

¶285

M/S. PACIFIC ADVERTISING, NO.6/1, 4TH "A" CROSS, VIVEKANANDA NAGAR, KATHRIGUPPE MAIN ROAD, BSK 3RD STAGE, BENGALURU - 560 085, REPRESENTED BY ITS PROPRIETOR, SRI. PRASHANTH, AGED ABOUT 36 YEARS, SON OF SRI. VENKATAPPA.

¶286

…PETITIONER

¶287

(BY SRI. V B SHIVAKUMAR, ADVOCATE)

¶288

AND:

¶289

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N. R. SQUARE, J. C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶290

THE JOINT COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶291

…RESPONDENTS

¶292

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶293

25 -

¶294

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY THE RESPONDENTS AND ETC.,

¶295

IN WP NO. 58892/2016

¶296

BETWEEN:

¶297

M/S. BHAVANI ENTERPRISES , NO. 19, 2ND FLOOR, K V PRASAD TOWER, PUSHPANJALI THEATRE COMPOUND, DINNUR MAIN ROAD, RT NAGARA POST, BENGALURU - 560 032, REPRESENTED BY ITS PROPRIETOR, MRS. BHAVANI.

¶298

…PETITIONER

¶299

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶300

AND:

¶301

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002.

¶302

THE JOINT COMMISIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, T.C.N. ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶303

ASSISTANT REVENUE OFFICER, BEGUR SUB-DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶304

…RESPONDENTS

¶305

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶306

26 -

¶307

THIS WP FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 16.08.2016 ISSUED BY R-3 VIDE ANNEX-A & A1 AND ETC.,

¶308

IN WP NO. 58894/2016

¶309

BETWEEN:

¶310

M/S. BHAVANI ENTERPRISES , NO. 19, 2ND FLOOR, K V PRASAD TOWER, PUSHPANJALI THEATRE COMPOUND, DINNUR MAIN ROAD, RT NAGARA POST, BENGALURU - 560 032, REPRESENTED BY ITS PROPRIETOR, MRS. BHAVANI, AGED 38 YEARS.

¶311

…PETITIONER

¶312

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶313

AND:

¶314

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002.

¶315

THE JOINT COMMISIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, T.C.N. ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶316

ASSISTANT REVENUE OFFICER, MATTIKERE SUB-DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶317

…RESPONDENTS

¶318

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶319

27 -

¶320

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 19.9.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶321

IN WP NO. 58895/2016

¶322

BETWEEN:

¶323

MR. GOPAL M. B, AGED ABOUT 45 YEARS, PROPRIETOR, M/S. MILE ADS, NO.355, 11TH MAIN, 4TH BLOCK, NANDHINI LAYOUT, BENGALURU - 560 096.

¶324

…PETITIONER

¶325

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶326

AND:

¶327

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002.

¶328

THE JOINT COMMISIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, T.C.N. ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶329

ASSISTANT REVENUE OFFICER, BYATANARAYANAPURA SUB-DIVISION, BRUHATH BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶330

…RESPONDENTS

¶331

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶332

28 -

¶333

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 18.8.2016 ISSUED BY THE R-3 VIDE ANNEX-A AND ETC.,

¶334

IN WP NO. 58896/2016

¶335

BETWEEN:

¶336

MR. GOPAL M. B, AGED ABOUT 45 YEARS, PROPRIETOR, M/S. MILE ADS, NO.355, 11TH MAIN, 4TH BLOCK, NANDHINI LAYOUT, BENGALURU - 560 096.

¶337

…PETITIONER

¶338

(BY SRI. GOVINDARAJU K, ADVOCATE)

¶339

AND:

¶340

THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE, N.R.SQUARE, BANGALORE - 560 002.

¶341

THE JOINT COMMISSIONER (S/Z) ADVERTISEMENT (WEST) DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, T.C.N.ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶342

ASSISTANT REVENUE OFFICER, BYATANARAYANAPURA SUB-DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶343

…RESPONDENTS

¶344

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶345

29 -

¶346

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 20.8.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶347

IN WP NO. 59145/2016

¶348

BETWEEN:

¶349

M/S. ABDU PUBLICITIES, A PROPRIETARY BUSINESS CONCERN, IN OUTDOOR ADVERTISEMENT AGENCY, HAVING ITS OFFICE NO.18, PRIMROSE ROAD, BENGALURU - 560 025, REPRESENTED BY ITS PROPRIETOR, SRI. P.B. ABDUL RAHMAN, AGED ABOUT 40 YEARS, S/O LATE P.S.M. BHUKARI.

¶350

…PETITIONER

¶351

(BY SRI. V. B. SHIVA KUMAR, ADVOCATE)

¶352

AND:

¶353

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶354

THE JOINT COMMISSIONER, SOUTH ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶355

…RESPONDENTS

¶356

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶357

30 -

¶358

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY RESPONDENTS: A) DEMAND NOTICE DATED 18.08.2016 AT ANNEX-A CALLING UPON THE PETITIONER TO PAY RS.17,58,998.40 PERTAINING TO THE ADVERTISEMENT HOARDINGS ON PRIVATE PROPERTIES BEARING NO.281, MYSORE ROAD, BENGALURU AND ETC.,

¶359

IN WP NO. 59593/2016

¶360

BETWEEN:

¶361

M/S. VARSHINI ADVERTISING, A PROPRIETARY BUSINESS CONCERN CARRYING ON ITS BUSINESS IN OUTDOOR ADVERTISEMENT, NO.34, 3RD CROSS,10TH MAIN, PRASHANTHI NAGAR, BANGALORE - 560 062, REPRESENTED BY ITS PROPRIETOR, SRI. MAHESH V.T, S/O THIMMEGOWDA, AGED ABOUT 38 YEARS

¶362

…PETITIONER

¶363

(BY SRI. V. B. SHIVAKUMAR, ADVOCATE)

¶364

AND:

¶365

BRUHAT BANGALORE MAHANAGARA PALIKE, CORPORATION OFFICES, N.R.SQUARE, J.C.ROAD, BANGALORE - 560 002, BY ITS COMMISSIONER.

¶366

THE JOINT COMMISSIONER, BRUHAT BANGALORE MAHANAGARA PALIKE SOUTH ZONE, BANGALORE - 560 002. …RESPONDENTS

¶367

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶368

31 -

¶369

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 18.08.2016 AT ANNEX-A CALLING UPON THE PETITIONER TO PAY RS.4,16,750/- PERTAINING TO THE ADVERTISEMENT HOARDINGS ON PRIVATE PROPERTY, BEARING NO.42 S.KARIYAPPA ROAD, 8TH BLOCK, JAYANAGAR, BANGALORE AND ETC.,

¶370

IN WP NO. 60255/2016

¶371

BETWEEN:

¶372

M/S. APPLE PUBLICITY, NO.19, 2ND FLOOR, KV PRASAD TOWER, PUSHPANJALI THEATRE, DINNUR MAIN ROAD, RT NAGAR POST, BENGALURU - 560 032, REPRESENTED BY ITS PROPRIETOR, SMT. BHAVANI.

¶373

…PETITIONER

¶374

(BY SRI. KETHAN KUMAR, ADVOCATE)

¶375

AND:

¶376

THE COMMISSIONER, BRUHAT BENGALURU MAHANAGARA PALIKE, N.R.SQUARE, BANGALORE - 560 002.

¶377

THE JOINT COMMISSIONER (S/Z), ADVERTISEMENT (WEST) DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, T.C.N.ROYAN ROAD, GOODSHED ROAD, BANGALORE - 560 002.

¶378

ASSISTANT REVENUE OFFICER, CHAMARAJPET SUB-DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, BANGALORE - 560 002.

¶379

…RESPONDENTS

¶380

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶381

32 -

¶382

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 20.8.2016 ISSUED BY THE R-3 VIDE ANNEX-A & A1 AND ETC.,

¶383

IN WP NO. 61589/2016

¶384

BETWEEN:

¶385

7 HILLS INNOVATIVE MEDIA AGENCY, #53/47-1, 21ST MAIN ROAD, 21ST CROSS, VIJAYANAGAR, VIJAYANAGARA, BENGALURU - 560 040, REPRESENTED BY ITS GENERAL POWER OF ATTORNEY, SRI. VASU J, S/O. LATE JAVARAIAH, AGED ABOUT 41 YEARS.

¶386

…PETITIONER

¶387

(7 HILLS INNOVATIVE MEDIA AGENCY, PETITIONER)

¶388

AND:

¶389

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - - 560 002, REPRESENTED BY ITS COMMISSIONER

¶390

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHAT BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶391

THE ASSISTANT REVENUE OFFICER, KORAMANGALA SUB-DIVISION, BRUHAT BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶392

…RESPONDENTS

¶393

(BY SRI.PAWAN KUMAR, ADVOCATE)

¶394

33 -

¶395

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEX-A DATED 18.8.2016 MADE BY THE R-3. DIRECT THE RESPONDENTS TO RAISE DEMAND NOTICES FOR PAYMENT OF ADVERTISEMENT TAX AT THE RATES PROVIDED UNDER SCHEDULE VIII OF K.M.C. ACT 1976 AND ETC.,

¶396

IN WP NO. 61590/2016

¶397

BETWEEN:

¶398

M/S. RISING ADS, #160/2, "SRI HARI", OPP. STANDARD SCHOOL, BEHIND MARUTHI MANDIRA, 21ST MAIN ROAD, MARENAHALLI, VIJAYANAGARA, BENGALURU - 560 040, REPRESENTED BY ITS GENERAL POWER OF ATTORNEY, SRI. VASU J, S/O LATE JAVARAIAH, AGED ABOUT 41 YEARS.

¶399

…PETITIONER

¶400

(M/S. RISING ADS, PETITIONER)

¶401

AND:

¶402

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 002, REPRESENTED BY ITS COMMISSIONER

¶403

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHAT BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶404

34 -

¶405

THE ASSISTANT REVENUE OFFICER, YASHAVANTHAPURA SUB-DIVISION, BRUHAT BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶406

…RESPONDENTS

¶407

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶408

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEX-A DATED 16.8.2016 MADE BY THE R-3 AND ETC.,

¶409

IN WP NO.61870/2016

¶410

BETWEEN:

¶411

M/S. CYBER SIGNS OUTDOOR ADVERTISERS, AN OUTDOOR ADVERTISEMENT AGENCY, CARRING ON ITS BUSINESS AT NO.A-8, KHB COLONY, KORAMANGALA 5TH BLOCK, BENGALURU - 560 095. REPRESENTED BY ITS MANAGER, SRI. SYED AMANULLA, AGED ABOUT 38 YEARS, SON OF SRI. SYED ISMAIL, NO.A-8, KHB COLONY, KORAMANGALA 5TH BLOCK, BENGALURU - 560 095.

¶412

…PETITIONER

¶413

(BY SRI. V.B. SHIVAKUMAR, ADVOCATE)

¶414

AND:

¶415

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶416

35 -

¶417

THE JOINT COMMISSIONER, EAST ZONE, SHANTHINAGAR SUB-DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶418

…RESPONDENTS (BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶419

THIS WP FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY RESPONDENTS AND ETC.,

¶420

IN WP NO.61973/2016

¶421

BETWEEN:

¶422

M/S. GURU ADVERTISING, THIRESA MANAR 123, 7TH CROSS, 3RD MAIN, RAMAIAH LAYOUT, BENGALURU - 560 084. REPRESENTED BY ITS PROPRIETOR, SRI. A. GUNASHEELAN, S/O. AROCKIADASS, AGED ABOUT 46 YEARS.

¶423

…PETITIONER

¶424

(BY M/S. GURU ADVERTISING, PETITIONER)

¶425

AND:

¶426

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 001. REPRESENTED BY ITS COMMISSIONER.

¶427

36 -

¶428

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 001.

¶429

THE ASSISTANT REVENUE OFFICER, MARUTHI SEVA SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 001.

¶430

…RESPONDENTS

¶431

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶432

THIS WP FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEXURE-A DATED.19.8.2016 MADE BY THE R-3 AND ETC.,

¶433

IN WP NO.61974/2016

¶434

BETWEEN:

¶435

M/S. VIZDOM OUTLOOKS, # 33/2, AMBAPRASANNA NEHRUNAGAR MAIN ROAD, NEHRU CIRCLE, SHESHADRIPURAM, BENGALURU - 560 020. REPRESENTED BY ITS MANAGING PARTNER, SRI. M. RAJEEV, S/O. M.V. MADHAVA RAO, AGED ABOUT 39 YEARS.

¶436

…PETITIONER

¶437

(BY M/S. VIZDOM OUTLOOKS, PETITIONER)

¶438

37 -

¶439

AND:

¶440

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 001. REPRESENTED BY ITS COMMISSIONER.

¶441

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 001.

¶442

THE ASSISTANT REVENUE OFFICER, VASANTHANAGARA SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 001.

¶443

…RESPONDENTS

¶444

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶445

THIS W.P. FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEXURE-A DATED:30.8.2016 BY THE R-3 AND ETC.,

¶446

IN WP NO. 61975/2016

¶447

BETWEEN:

¶448

M/S. BALARAM PUBLICITIES, NO.432, 4TH CROSS, HMT LAYOUT, ANANDANAGAR R.T. NAGAR, BENGALURU - 560 038. REPRESNTED BY ITS PROPRIETRIX, SMT. SHOBHA, D/O. V. BALARAM, AGED ABOUT 37 YEARS.

¶449

…PETITIONER

¶450

(BY M/S. BALARAM PUBLICITIES, PETITIONER)

¶451

38 -

¶452

AND:

¶453

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE.

¶454

REPRESENTED BY ITS

¶455

COMMISSIONER - 560 002.

¶456

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶457

THE ASSISTANT REVENUE OFFICER, SHANTHINAGAR SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶458

…RESPONDENTS

¶459

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶460

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEXURE-A DATED.31.8.2016 MADE BY THE R-3 AND ETC.,

¶461

IN WP NO.62021/2016

¶462

BETWEEN:

¶463

M/S. LAQSHYA OUT DOORS, # 29/1, 2ND FLOOR, MALIK'S BUILDING, BOWRING HOSPITAL ROAD, SHIVAJINAGAR, BENGLAURU - 560 001. REPRESENTED BY ITS AUTHORIZED SIGNATORY AND DEPUTY MANAGER,

¶464

39 -

¶465

SRI. NARASIMHA PRASAD, S/O. H.N. RAMESH, AGED ABOUT 38 YEARS.

¶466

…PETITIONER

¶467

(BY M/S. LAQSHYA OUTDOORS, PETITIONER)

¶468

AND:

¶469

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE. REPRESENTED BY ITS COMMISSIONER - 560 002.

¶470

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶471

THE ASSISTANT REVENUE OFFICER, VASANTHANAGAR SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶472

…RESPONDENTS

¶473

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶474

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEXURE-A DATED.30.8.2016 MADE BY THE R-3 AND ETC.,

¶475

IN WP NO.62022/2016

¶476

BETWEEN:

¶477

M/S. DEV PUBLICITY, # 2, KRISHNAPPA LAYOUT,

¶478

40 -

¶479

SANJAYANAGAR, BENGALURU - 560 094. REPRESENTED BY ITS PROPRIETRIX, S. SHYLAJA, W/O. R. KRISHNA DEVA RAYA, AGED ABOUT 43 YEARS.

¶480

…PETITIONER

¶481

(BY M/S. DEV PUBLICITY, PETITIONER)

¶482

AND:

¶483

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE, REPRESENTED BY ITS COMMISSIONER - 560 002.

¶484

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶485

THE ASSISTANT REVENUE OFFICER, JAYANAGARA SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 018.

¶486

…RESPONDENTS

¶487

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶488

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEXURE-A DATED.18.8.2016 MADE BY THE R-3 AND ETC.,

¶489

41 -

¶490

IN WP NO.62023/2016

¶491

BETWEEN:

¶492

M/S. FAME & GLORY, #2, KRISHNAPPA LAYOUT, SANJAYANAGAR, BENGALURU - 560 094. REPRESENTED BY ITS PROPRIETRIX, S. SHYLAJA, W/O. R. KRISHNA DEVA RAYA, AGED ABOUT 43 YEARS.

¶493

…PETITIONER

¶494

(BY M/S. FAME & GLORY, PETITIONER)

¶495

AND:

¶496

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 002, REPRESENTED BY ITS COMMISSIONER.

¶497

THE JOINT COMMISSIONER

¶498

(ADVERTISEMENT),

¶499

SOUTH ZONE,

¶500

BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶501

THE ASSISTANT REVENUE OFFICER, KEMPEGOWDA NAGAR SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶502

…RESPONDENTS

¶503

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶504

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEXURE-A DATED.18.8.2016 MADE BY THE R-3 AND ETC.,

¶505

42 -

¶506

IN WP NO.62024/2016

¶507

BETWEEN:

¶508

M/S. REGENCY ADS, # 2, 2ND MAIN, A.E.C.S 2ND STAGE, SANJAYANAGAR, BENGALURU - 560 001. REPRESENTED BY ITS PROPRIETRIX, S. SHYLAJA, W/O. R. KRISHNA DEVA RAYA, AGED ABOUT 43 YEARS.

¶509

…PETITIONER

¶510

(BY M/S. REGENCY ADS, PETITIONER)

¶511

AND:

¶512

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 002. REPRESETNED BY ITS COMMISSIONER.

¶513

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶514

THE ASSISTANT REVENUE OFFICER, JAYANAGAR SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶515

…RESPONDENTS

¶516

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶517

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE ANNEXURE-A DATED.18.8.2016 MADE BY THE R-3 AND ETC.,

¶518

43 -

¶519

IN WP NO.62161/2016

¶520

BETWEEN:

¶521

MR. ABDUL WAHID, AGED ABOUT 60 YEARS, S/O. LATE OMER YOUSUF, NO.54, LANGFORD ROAD, RICHMOND TOWN, BANGALORE - 560 025.

¶522

MRS. NURJAHAN WAHID, AGED ABOUT 50 YEARS, W/O. MR. ABDUL WAHID, NO.54, LANGFORD ROAD, RICHMOND TOWN, BANGALORE - 560 025.

¶523

…PETITIONERS

¶524

(BY SRI. M. ARUN PONAPPA, ADVOCATE)

¶525

AND:

¶526

BRUHAT BANGALORE MAHANAGARA PALIKE, NARASIMHARAJA SQUARE, BANGALORE - 560 002. (REPRESENTED BY ITS COMMISSIONER).

¶527

ASSISTANT REVENUE OFFICER, BANGALORE MAHANAGARA PALIKE, SHANTHINAGAR SUB DIVISION, 12TH FLOOR, MAYOHALL, BANGALORE - 560 001.

¶528

…RESPONDENTS

¶529

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶530

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF

¶531

THE CONSTITUTION OF INDIA PRAYING TO DIRECTION AND ALLOW THE PETITION AND SET ASIDE/QUASH THE IMPUGNED

¶532

44 -

¶533

DEMAND NOTICE ISSUED BY THE R-2 VIDE ANNEXURE-C DATED:19.8.2016 AND ETC.,

¶534

IN WP NO.62778/2016

¶535

BETWEEN:

¶536

M/S. VIGNESHWARA AD LINKS, A PROPRIETARY BUSINESS CONCERN, HAVING ITS OFFICE AT LAKKUNJANA HALLI VILLAGE AND POST, KYLANCHA HOBLI, RAMANAGARA TALUK, BENGALURU - 560 036. REPRESENTED BY ITS PROPRIETOR, SHIVASHANKARE GOWDA, AGED ABOUT 33 YEARS, S/O. PARTHASARATHY.

¶537

…PETITIONER

¶538

(BY SRI. V.B. SHIVAKUMAR, ADVOCATE)

¶539

AND:

¶540

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶541

THE JOINT COMMISSIONER, EAST ZONE, SHANTHINAGAR SUB-DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 027.

¶542

…RESPONDENTS

¶543

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶544

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY THE AND ETC.,

¶545

45 -

¶546

IN WP NO.63067/2016

¶547

BETWEEN:

¶548

M/S. NIKHAAR JEWELS PVT. LTD., # 10/2 & 10/4, RICHMOND CIRCLE, BENGALURU - 25. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MIR JABIR ALI, AGED ABOUT 52 YEARS.

¶549

…PETITIONER

¶550

(BY SRI. NATARAJA BALLAL, ADVOCATE)

¶551

AND:

¶552

THE COMMISSIONER, BRUHAT BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BENGALURU - 560 002.

¶553

THE JOINT COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶554

ASSISTANT REVENUE OFFICER, VASANTHANAGAR SUB-DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶555

…RESPONDENTS

¶556

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶557

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED:19.8.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶558

46 -

¶559

IN WP NO.63429/2016

¶560

BETWEEN:

¶561

M/S SUPRA ADS, AN OUTDOOR ADVERTISEMENT AGENCY, NO.16A, LOYALA GARDENS, VIJAYAWADA - 520 008. REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER AND MANAGER, SRI. K. BHASKAR, SON OF LATE LOKAIAH NAIDU.

¶562

…PETITIONER

¶563

(BY SRI. V.B. SHIVAKUMAR, ADVOCATE)

¶564

AND:

¶565

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶566

THE JOINT COMMISSIONER (ADVERTISEMENT), BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶567

…RESPONDENTS

¶568

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶569

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY RESPONDENTS AND ETC.,

¶570

IN WP NO.64640/2016

¶571

BETWEEN:

¶572

M/S. PRAKASH ARTS PVT. LTD., A PRIVATE LIMITED COMPANY,

¶573

47 -

¶574

HAVING ITS REGISTERED OFFICE AT: NO.3-6-473/1, STREET NO.5, HIMAYATH NAGAR, HYDERABAD - 500 029.

¶575

BRANCH OFFICE AT: NO.120/1, 2ND FLOOR, MUSEUM ROAD, RAMASADHAN COMPLEX, INFANTRY ROAD, BENGALURU - 560 001. REPRESENTED BY ITS ASST. MANAGER, DEVELOPMENT, SRI. V.N. MUNIREDDY.

¶576

…PETITIONER

¶577

(BY SRI. V.B. SHIVAKUMAR, ADVOCATE)

¶578

AND:

¶579

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶580

THE JOINT COMMISSIONER, EAST ZONE, BRUHAT BENGALURU MHANAGARA PALIKE, BENGALURU - 02.

¶581

…RESPONDENTS

¶582

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶583

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE ISSUED BY THE RESPONDENTS AND ETC.,

¶584

48 -

¶585

IN WP NO.64692/2016

¶586

BETWEEN:

¶587

M/S. PACIFIC ADVERTISING, NO.6/1, 4TH "A" CROSS, VIVEKANANDA NAGAR, KATHRIGUPPE MAIN ROAD, BSK 3RD STAGE, BENGALURU - 560 085. REPRESENTED BY ITS PROPRIETOR, SRI. PRASHANTH, AGED ABOUT 36 YEARS, SON OF SRI. VENKATAPPA.

¶588

…PETITIONER

¶589

(BY SRI. V.B. SHIVAKUMAR, ADVOCATE)

¶590

AND:

¶591

BRUHAT BENGALURU MAHANAGARA PALIKE, CORPORATION OFFICES, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002, BY ITS COMMISSIONER.

¶592

THE JOINT COMMISSIONER, HEAD OFFICE ZONE, BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU - 560 002.

¶593

…RESPONDENTS

¶594

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶595

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICES ISSUED BY THE RESPONDENTS DATED: 15.11.2016, ANNEXURE-A CALLING UPON THE PETITIONER TO PAY RS.59,17,581/PERTAINING TO THE ADVERTISEMENT

¶596

49 -

¶597

HOARDINGS ON PRIVATE PROPERTIES, WHICH ARE DESCRIBED IN THE SCHEDULE TO THIS W.P. AND ETC.,

¶598

IN WP NO.920/2017

¶599

BETWEEN:

¶600

KRISHNAPPA, S/O. MUNISWAMAPPA, AGED ABOUT 75 YEARS,

¶601

NARANAPPA, S/O. MUNISWAMAPPA, AGED ABOUT 72 YEARS,

¶602

BOTH ARE RESIDING AT NO.48, BHAKTHILINGESHWARA NILAYA, MOODALAPALYA MAIN ROAD, PRIYADARSHINI LAYOUT, VIJAYANAGARA, BANGALORE - 560 072.

¶603

…PETITIONERS

¶604

(BY SRI. SRIDHAR R, ADVOCATE)

¶605

AND:

¶606

BRUHATH BENGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE. REPRESENTED BY ITS COMMISSIONER.

¶607

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BENGALORE MAHANAGARA PALIKE, BANGALORE.

¶608

THE ASSISTANT REVENUE OFFICER, CHANDRA LAYOUT SUB-DIVISION,

¶609

50 -

¶610

BRUHATH BENGALORE MAHANAGARA PALIKE, BANGALORE.

¶611

…RESPONDENTS

¶612

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶613

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED:20.8.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶614

IN WP NO. 935/2017

¶615

BETWEEN:

¶616

M/S. ANANYA ADVERTISING, HAVING OFFICE AT NO.38, OLD NO.12, 5TH CROSS, SHIVANANANDA NAGAR, MOODALAPALYA, BANGALORE - 560 072. REPRESENTED BY ITS PROPRIETOR, MR. SHIVAKUMAR.

¶617

…PETITIONER

¶618

(BY SRI. SRIDHAR R., ADVOCATE)

¶619

AND:

¶620

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 002. REPRESENTED BY ITS COMMISSIONER.

¶621

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶622

51 -

¶623

THE ASSISTANT REVENUE OFFICER, CHANDRA LAYOUT SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 040.

¶624

…RESPONDENTS

¶625

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶626

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED:20.8.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶627

IN WP NO. 936/2017

¶628

BETWEEN:

¶629

M/S. ANANYA ADVERTISING, HAVING OFFICE AT NO.38, OLD NO.12, 5TH CROSS, SHIVANANANDA NAGAR, MOODALAPALYA, BANGALORE - 560 072. REPRESENTED BY ITS PROPRIETOR, MR. SHIVAKUMAR.

¶630

…PETITIONER

¶631

(BY SRI. SRIDHAR R., ADVOCATE AND SRI. ASHWATH C.M., ADVOCATE)

¶632

AND:

¶633

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 002. REPRESENTED BY ITS COMMISSIONER.

¶634

52 -

¶635

THE JOINT COMMISSIONER (ADVERTISEMENT), SOUTH ZONE, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 002.

¶636

THE ASSISTANT REVENUE OFFICER, CHANDRA LAYOUT SUB-DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, BANGALORE - 560 040.

¶637

…RESPONDENTS (BY SRI. PAWAN KUMAR, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED:18.8.2016 ISSUED BY THE R-3 VIDE ANNEXURE-A AND ETC.,

¶638

IN WP NO. 4982/2017

¶639

BETWEEN:

¶640

SRV RETAIL, 1/39, 22ND CROSS, 11TH MAIN ROAD, JAYANAGARA, 3RD BLOCK EAST, BENGALURU - 560 011. REPRESENTED BY ITS PARTNER, SRI. M.D. KASTURIRANGA, S/O. M.K. DATTARAJ, AGED ABOUT 41 YEARS.

¶641

…PETITIONER

¶642

(BY SRV RETAIL, PETITIONER)

¶643

AND:

¶644

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R.SQUARES, BANGALORE - 560 002. REPRESENTED BY ITS COMMISSIONER.

¶645

53 -

¶646

THE ASSISTANT COMMISSIONER (ADVERTISEMENT), JAYANAGARA DIVISION, BRUHATH BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BANGALORE - 560 002.

¶647

…RESPONDENTS

¶648

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶649

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER ANNEXURE-A DATED:18.1.2017 AND THE ORDER ANNEXURE-A1 DATED:18.1.2017 ISSUED BY R-2 AND ETC.,

¶650

IN WP NO.19605/2017

¶651

BETWEEN:

¶652

M/S. RELATIONSHIP PROPERTIES PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS OFFICE AT: #70, NAGINDAS MASTER ROAD, FORT, MUMBAI - 400 023.

¶653

HAVING ITS OFFICE ALSO AT: NO.1/1, HOSAKERE ROAD, BINNY FIELDS, BBMP WARD NO.121, BINNYPET, BANGALORE - 560 023. REPRESENTED BY ITS AUTHORIZED SIGNATORY: MR. ANAND RAO C.B., AGED ABOUT 52 YEARS, S/O. BHEEMA RAO.

¶654

…PETITIONER

¶655

(BY SRI. SANJAY NAIR, ADVOCATE)

¶656

54 -

¶657

AND:

¶658

BRUHAT BANGALORE MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 002. REPRESENTED BY ITS COMMISSIONER.

¶659

THE ASSISTANT REVENUE OFFICER, CHICKPET SUB-DIVISION AND DELEGATED AUTHORITY OF COMMISSIONER, BBMP, CHICKPET, BANGALORE - 560 001.

¶660

STATE OF KARNATAKA, REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPT. OF URBAN DEVELOPMENT, M.S. BUILDING, BANGALORE - 560 001.

¶661

…RESPONDENTS

¶662

(BY SRI. PAWAN KUMAR, ADVOCATE FOR R1 AND R2; SRI. SANTHOSH KUMAR M.B., HCGP FOR R3)

¶663

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, 1956 PRAYING TO QUASH THE DEMAND NOTICES DATED:20.8.2016, AT ANNEXURE-A, A1 TO A20, ORDERS DATED:19.11.2016 AT ANNEXURE-B, B1 TO B18 AND ORDERS DATED NIL AT ANNEXURE-C, C1 ISSUED BY THE R-2 AND ETC.,

¶664

IN WP NO. 46275/2017

¶665

BETWEEN:

¶666

SRI. AKSHAY SHASHANK RAVEENDRA, S/O BAPU RAVI, AGED ABOUT 31 YEARS,

¶667

55 -

¶668

PROPRIETOR, M/S. ADS AND EVENTS, NO. 117, 6TH CROSS, MANJUNATH NAGAR, KANAKAPURA ROAD, BENGALURU - 560 062.

¶669

…PETITIONER

¶670

(BY SRI. AKSHAY SHASHANK RAVEENDRA)

¶671

AND:

¶672

BRUHATH BENGALURU MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU - 560 002. REPRESENTED BY THE COMMISSIONER.

¶673

THE ASSISTANT REVENUE OFFICER, BRUHATH BANGALORE MAHANAGARA PALIKE, SHANTHINAGARA SUB-DIVISION, BENGALURU - 560 027.

¶674

…RESPONDENTS

¶675

(BY SRI. S.H. PRASHANTH, ADVOCATE)

¶676

THIS W.P IS FILED UNDER ARTICLES PRAYING TO QUASH THE 1) IMPUGNED NOTICE AT ANNEXURE-A DATED 30.08.2016, 2) IMPUGNED NOTICE AT ANNEXURE-A1 DATED 30.08.2016, 3) IMPUGNED NOTICE AT ANNEXURE-A2 DATED 31.08.2016, 4) IMPUGNED NOTICE AT ANNEXURE-A3 DATED 31.08.2016 AND 5) IMPUGNED NOTICE AT ANNEXURE-A4 DATED 31.08.2016, IN SO FAR AS IT RELATES TO LEVYING PENALTY AND INTEREST ON THE PETITIONER; DIRECT RESPONDENTS TO COLLECT THE ADVERTISEMENT TAX PERIODICALLY AND FORMALLY ISSUE A PERMISSION RENEWAL TO THE PETITIONER AND ETC.,

¶677

56 -

¶678

IN WP NO. 47878/2017

¶679

BETWEEN:

¶680

M/S. SHREE MEDIA SOLUTIONS, NO. 430, 11TH MAIN, H.A.L. 2ND STAGE, INDIRANAGAR, BANGALORE - 560 038. REPRESENTED BY ITS PROPRIETOR, NARENDRA BABU, S/O. CHANDRASHEKHARAIAH, AGED ABOUT 51 YEARS.

¶681

…PETITIONER

¶682

(BY M/S. SHREE MEDIA SOLUTIONS, PETITIONER)

¶683

AND:

¶684

BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 002. REPRESENTED BY ITS COMMISSIONER,

¶685

THE JOINT COMMISSIONER (ADVERTISEMENT), BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARES, BANGALORE - 560 002.

¶686

THE ASSISTANT REVENUE OFFICER, BRUHATH BANGALORE MAHANAGARA PALIKE, KODIGEHALLI SUB DIVISION, BANGALORE - 560 002.

¶687

…RESPONDENTS

¶688

(BY SRI. PAWAN KUMAR, ADVOCATE)

¶689

THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE

¶690

57 -

¶691

VIDE ANNEXURE-A DATED:16.08.2016 MADE IN NO.HN 100400716171027 ISSUED BY THE R-3 IN SO FAR AS IT RELATES TO LEVYING PENALTY AND INTEREST ON THE PETITIONER IN RESPECT OF THE HOARDING ERECTED BY THE PETITIOENR AT THE GROUND LEVEL OF THE SCHEDULE PROPERTY AND ETC.,

¶692

IN WP NO.48745/2017

¶693

BETWEEN:

¶694

M/S. GURU ADVERTISING, #123, THERESA MANOR, 7TH CROSS, #3RD MAIN, RAMIAH LAYOUT, BENGALURU - 560 084. REPRESENTED BY ITS PROPRIETOR, SRI. GUNASEELAN.

¶695

…PETITIONER

¶696

(BY M/S. GURU ADVERTISING, PETITIONER)

¶697

AND:

¶698

THE COMMISSIONER, BRUHATH BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BENGALURU - 560 002.

¶699

THE JOINT COMMISSIONER (ADVERTISEMENT), BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. SQUARE, BENGALURU - 560 002.

¶700

THE ASSISTANT REVENUE OFFICER, H.B.R. LAYOUT SUB-DIVISION,

¶701

58 -

¶702

BRUHATH BANGALORE MAHANAGARA PALIKE, BENGALURU - 560 043.

¶703

…RESPONDENTS

¶704

(BY SRI. PAWAN KUMAR, ADVOCATE FOR SRI. H. DEVENDRAPPA, ADVOCATE)

¶705

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO FORTHWITH TAKE ACTION ON THE COMPLAINTS/REPRESENTATION FILED BY THE PETITIONER AS PER ANNEXURE-F TO F2 DATED:9.8.2016, 28.11.2016 AND 17.2.2017 RESPECTIVELY AND IMMEDIATELY CUT AND REMOVE THE HOARDINGS WHICH HAVE BEEN BLOCKING THE VIEW OF THE PETITIONERS AUTHORISED HOARDINGS ERECTED AT NEW NO.15 AND 25, LINGARAJAPURAM, HENNUR MAIN ROAD, BENGALURU, FOR WHICH RESPONDENTS HAVE BEEN COLLECTING ADVERTISEMENT TAX REGULARLY.

¶706

THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

¶707

COMMON ORDER

¶708

R.DEVDAS J., (ORAL):

¶709

Since the grievances of all these writ petitioners directed against the respondent-BBMP are common, these writ petitions are clubbed, heard together and disposed of by this common order.

¶710

Learned counsel Sri V.B. Shiva Kumar, appearing for many of the writ petitioners herein, submits that in all of these

¶711

59 -

¶712

writ petitions, demand have been raised by the concerned

¶713

Revenue Officer in respect of the

¶714

Hoardings/Advertisements/Display Boards for the years 2015 to 2017 or even prior to that.

¶715

Learned counsel submits that subsequently, by way of policy decision, the BBMP has stopped granting permissions for putting up Advertisement Boards, hoardings, etc. The learned counsel would therefore submit that since these are all old claims and in all these matters demands have been raised and orders have been passed in some cases without hearing the petitioners, learned counsel would submit that the matters may be remitted back to the concerned Assistant Revenue Officer to afford an opportunity of hearing to the petitioners and thereafter, pass orders in accordance with law.

¶716

Accepting the submission of the learned counsel appearing for the writ petitions, these writ petitions are disposed of in the following terms:

¶717

I. Wherever orders have been passed by the Assistant Revenue Officer or the Competent Authority, the same are set aside.

¶718

II. In respect of all other matters where challenges have been raised to the demand notices, the writ petitions stand disposed of.

¶719

60 -

¶720

III. All these matters stand remanded back to the respective Assistant Revenue Officers/Competent Officers who have issued demand notices/orders for re-consideration afresh. Opportunity shall be granted to the writ petitioners to file written objections and thereafter, the parties shall be heard and orders shall be passed in accordance with law.

¶721

IV. The petitioners herein are permitted to file written objections before the respective Assistant Revenue Officers/Competent Officers who have issued the demand notices/orders within a period of four weeks from the date of receipt of a copy of this order.

¶722

Accordingly, concerned officers shall afford an opportunity

¶723

of hearing to the petitioners and thereafter, proceed to pass orders in accordance with law.

¶724

Ordered accordingly.

¶725

Sd/JUDGE

¶726

rv BHK

Shine Outdoor Media v. Bruhat Bangalore Mahanagara Palike

Case brief

What is this about?

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Shine Outdoor Media v. Bruhat Bangalore Mahanagara Palike

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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