Writ petition challenging endorsement rejecting request to assess only undivided share of vacant property. Court observed petitioner may apply for reassessment under BBMP Act and dismissed petition with liberty.
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NC: 2024:KHC:43669 WP No. 1148 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 29TH DAY OF OCTOBER, 2024
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 1148 OF 2024 (LB-TAX)
BETWEEN:
SRI C N ANANTHARAM S/O LATE C.K.N. IYENGAR AGED 81 YEARS, R/AT NO.17, 3RD MAIN, SRIPURAM, SESHADRIPURAM BENGALURU - 560020.
…PETITIONER
(BY SRI. UDAYA SHANKAR RAI P.,ADVOCATE)
AND:
Digitally signed by ANAND N Location: HIGH COURT OF KARNATAKA
NC: 2024:KHC:43669 WP No. 1148 of 2024
TCM ROYAN ROAD, BAKSHI GARDENS, COTTONPETE, BENGALURU - 560 053.
…RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1; SRI. B.S. SATYANAND, ADVOCATE FOR R2 TO R5)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIAPRAYING TO a) QUASH THE IMPUGNED ENDORSEMENT DATED 06/09/2021 BEARING NO.D.A/94/P.R/82/20-21 ISSUED BY THE R5 IMPUGNED IN THIS WP AND PRODUCED AS ANNEXURE-J. b) DIRECTING THE RESPONDENTS TO RE-ASSESS THE PROPERTY TAX TO THE PROPERTY OF THE PETITIONER BEARING BBMP PID NO. 27-2323/397-12 AT THE SECOND FLOOR OF THE BUILDING KNOWN AS ALANKAR PEARL PLAZA BENGALURU560009, MEASURING AN EXTENT OF 2,008 SQ. FT., OF SUPER BUILT UP AREA TOGETHER WITH A PROPORTIONATE SHARE IN THE VACANT LAND MEASURING TO AN EXTENT OF 1,130.5 SQ. FT., OUT OF THE TOTAL VACANT LAND MEASURING TO AN EXTENT OF 65,324 TO THE EXTENT OF ONLY THE UNDIVIDED SHARE OF THE LAND.
NC: 2024:KHC:43669 WP No. 1148 of 2024
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner is aggrieved by the fifth respondent's Endorsement dated 06.09.2021 [Annexure-J]. The fifth respondent, by this Endorsement, has rejected the petitioner's request to assess only the undivided share relatable to his unit in No.23/397-12 of Alankar Pearl Plaza, Kempegowda Road, Ward No.94, Gandhinagar, Bengaluru. The second respondent has reasoned that in law it is not permissible to assess only undivided share when the property is developed with multiple units with each unit being sold to one or two persons with issuance of separate kathas.
Sri B.S.Sathyanand, the learned counsel for the
BBMP and its officers [including the fifth respondent], submits that in law it is imperative that the built up
NC: 2024:KHC:43669 WP No. 1148 of 2024
property owners pay taxes either on the basis of the property being self occupied or tenanted and the law does not envisage assessing undivided open land for the purposes of tax only because the property is kept vacant.
This is formidable indeed, and the petitioner cannot claim a right to pay property tax for the undivided share because its unit is vacant. This Court must observe that if the petitioner has kept the property vacant, he must be at liberty to file an application for reassessment as would be permissible under the relevant provisions of the BBMP Act, and the concerned must consider the same after due verification.
With liberty in this regard to the petitioner, the petition stands dismissed.
Sd/(B M SHYAM PRASAD) JUDGE
SA ct:sr
2 issues framed by the court
Whether the petitioner can claim a right to pay property tax for undivided share because his unit is vacant.
Whether theBBMP endorsement rejecting assessment of only the undivided share is sustainable in law.
SRI C N ANANTHARAM
THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY REVENUE DEPARTMENT
THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE
JOINT COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE
REVENUE OFFICER REVENUE DEPARTMENT BRUHAT BENGALURU MAHANAGARA PALIKE
ASSISTANT REVENUE OFFICER REVENUE DEPARTMENT BRUHAT BENGALURU MAHANAGARA PALIKE
B M SHYAM PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
