Property owners challenged BBMP property tax re-assessment orders and demand notices for arrears for 2016 to 2019-20. The petitioners filed a memo stating they had availed the One Time Settlement Scheme, and the petitions were disposed of as withdrawn.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 22ND DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 15872 OF 2021 (LB-TAX)
C/W
WRIT PETITION NO. 15788 OF 2021 (LB-TAX) WRIT PETITION NO. 17207 OF 2021 (LB-BMP) WRIT PETITION NO. 17244 OF 2021 (LB-BMP) WRIT PETITION NO. 17488 OF 2021 (LB-BMP) WRIT PETITION NO. 18673 OF 2021 (LB-BMP) WRIT PETITION NO. 18810 OF 2021 (LB-BMP) WRIT PETITION NO. 108 OF 2022 (LB-BMP) IN WP No. 15872/2021
BETWEEN:
Digitally signed by ANAND N Location: HIGH COURT OF KARNATAKA
PETITIONERS NO.1 AND 2 HEREIN BOTH ARE R/AT NO. 2980, LAKSHMIDEEP, 17TH CROSS, KR ROAD, BANASHANKARI 2ND STAGE, NEAR UMAMAHESHWARI TEMPLE, BENGALURU 560070.
…PETITIONERS
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
(BY SRI. NAGARAJULU NAIDU G.,ADVOCATE)
AND:
…RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1; SRI. V.G. BHANU PRAKASH A/W SRI B.S. KARTHIKEYAN, ADVOCATES FOR R2 & R3)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ORDER OF RE-ASSESSMENT FOR THE YEARS 2016 TO 2019-20 DATED 23.02.2021 ISSUED BY THE R3 VIDE ANNEXURE-A ALONG WITH DEMAND NOTICE DATED 23.02.2021 ISSUED BY THE R3 HEREIN VIDE ANNEXURE-A1; QUASH THE ORDER OF RE-
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
ASSESSMENT FOR THE YEARS 2016 TO 2019-20 DATED 23.02.2021 ISSUED BY THE R3 VIDE ANNEXURE-B ALONG WITH DEMAND NOTICE DATED 23.02.2021 ISSUED BY THE R3 HEREIN VIDE ANNEXURE-B1.
IN WP NO. 15788/2021
BETWEEN:
SMT SUJATHA P W/O G. NAGARAJULU NAIDU, AGED ABOUT 55 YEARS, R/A NO.3049, 8TH MAIN, 17TH B CROSS, BANASHANKARI 2ND STAGE, BENGALURU-560070.
...PETITIONER
(BY SRI. CHANDRASHEKAR V., ADVOCATE)
AND:
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
...RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1;
SRI. K.B. MONESH KUMAR, ADVOCATE FOR R2 & R3)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ORDER OF RE-ASSESSMENT FOR THE YEARS 2016 TO 2019-20 DATED 23.02.2021 ISSUED BY THE R-3 VIDE ANNX-A ALONG WITH DEMAND NOTICE DATED 23.02.2021 ISSUED BY THE R-3 VIDE ANNX-A1.
IN WP NO. 17207/2021
BETWEEN:
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
...PETITIONERS
(BY SRI. LATHA S SHETTY.,ADVOCATE)
AND:
BBMP, BOMMANAHALLI ZONE BEGUR MAIN ROAD BOMMANAHALLI BENGALURU 560078.
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
BOMMANAHALLI BANGALORE 560078.
...RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1;
SRI. B.S. KARTHIKEYAN, ADVOCATE FOR R2 TO R4) THIS WP IS FILED UNDER ARTICELS 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT TO FURNISH A COPY OF THE ORDER DATED 01.06.2021 IN NO.167/21-22, PASSED BY THE R3 AS MENTIONED IN REFERENCE NO.3 IN THE NOTICE DATED 16.6.2021 AND RESERVE LIBERTY TO PETITIONER TO CHALLENGE THE SAME ONCE IT IS RECEIVED ANNEXURE-B; DECLARE THE DEMAND NOTICE ISSUED BY THE RESPONDENT WITHOUT FURNISHING THE COPY OF THE ORDER DATED 01.06.2021 IN NO.167/21-22, PASSED BY THE R3 AS MENTIONED IN REFERENCE NO.3 IN THE NOTICE DATED 16.6.2021 AS HIGHLY ARBITRARY AND ILLEGAL ANNEXURE-B; QUASH NOTICE DATED 28.01.2021 ISSUED BY R4 DIRECTING THE PETITIONER NO.3 TO PAY ARREARS OF RS.90,03,438/- WITHIN A PERIOD OF 15 DAYS ANNEXURE-A.
IN WP NO. 17244/2021
BETWEEN:
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
PETITIONERS 1 TO 4 ARE R/O NO.148/1, MANON MANAI GARDEN BEHIND HSBC FUTURA BANNERGHATTA MAIN ROAD BENGALURU-560 076.
...PETITIONERS
(BY SRI. LATHA S SHETTY.,ADVOCATE)
AND:
N R SQARE BENGALURU-560002.
BRUHAT BENGALURU MAHANAGARA PALIKE BOMMANAHALLI ZONE
BEGUR MAIN ROAD
BOMMANAHALLI BANGALORE-560076.
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
...RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1; SRI. V.G.BHANU PRAKASH, ADVOCATE FOR R2 TO R4 )
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-DIRECT THE R-2 TO FURNISH A COPY OF THE ORDER DATED 01.06.2021 PASSED BY THE R-3 AS MENTIONED IN THE NOTICE 16.06.2021 AND RESERVE LIBERTY TO PETITIONERS TO CHALLENGE THE SAME ONCE IT IS RECEIVED VIDE ANNX-B; DECLARE THE DEMAND NOTICE ISSUED BY THE RESPONDENT WITHOUT FURNISHING THE COPY OF THE ORDER DATED 01.06.2021 VIDE ANNX-B AS HIGHLY ARBITRARY AND ILLEGAL AS PER IN ANNX-B DATED 16.06.2021 ISSUED BY R-4; QUASH THE NOTICE DATED 28.01.2021 ISSUED BY R-4 DIRECTING THE PETITIONERS TO PAY ARREARS OF RS.50,18,880/- WITHIN A PERIOD OF 15 DAYS VIDE ANNX-A; QUASH NOTICE DATED 16.06.2021 ISSUED BY R-4 DIRECTING THE PETITIONER NO.3 TO PAY ARREARS OF RS.50,18,880/- WITHIN A PERIOD OF 15 DAYS VIDE ANNX-B.
IN WP NO. 17488/2021
BETWEEN:
MR. P PALANIAPPAN AGED ABOUT 76 YEARS S/O LATE PALANIAPPA CHETIAR RESIDING AT 12, VASANTHAM BUILDINGS
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
SURAMANGALAM MAIN ROAD
SALEM - 636005.
...PETITIONER
(BY SRI. LATHA S SHETTY.,ADVOCATE)
AND:
BRUHAT BENGALURU MAHANAGARA PALIKE BOMMANAHALLI ZONE BEGUR MAIN ROAD
BOMMANAHALLI BANGALORE - 560068.
BANGALORE - 560068.
...RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1; SRI. V.G. BHANU PRAKASH, ADVOCATE FOR R2 TO R4 )
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO-DIRECT THE RESPONDENT TO FURNISH A COPY OF THE ORDER DATED 01.06.2021 IN NO.167/21-22, PASSED BY THE R-3 AS MENTIONED IN REFERNCE NO.3 IN THE NOTICE DATED 16.06.2021 AND RESERVE LIBERTY TO PETITIONER TO CHALLENGE THE SAME ONCE IT IS RECEIVED VIDE ANNX-B; DECLARE THE DEMAND NOTICE ISSUED BY THE RESPONDENT WITHOUT FURNISHING THE COPY OF THE ORDER DATED 01.06.2021 IN NO.167/21-22, PASSED BY THE R-3 AS MENTIONED IN REFERNCE NO.3 IN THE NOTICE DATED 16.06.2021 AS HIGHLY ARBITRARY AND ILLEGAL VIDE ANNX-B; QUASH NOTICE DATED 28.01.2021 ISSUED BY R-4 DIRECTING THE PETITIONER TO PAY ARREARS OF RS.1,10,52,607/WITHIN A PERIOD OF 15 DAYS VIDE ANNX-A AND ETC.QUASH NOTICE DTD 16.06.2021 ISSUED BY R-4 DIRECTING THE PETITIONER NO.3 TO PAY ARREARS OF RS.1,10,52,607/- WITHIN A PERIOD OF 15 DAYS VIDE ANNX-B.
IN WP NO. 18673/2021
BETWEEN:
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
PETITIONERS 1 TO 4 ARE R/O NO.148/1, MANON MANAI GARDEN, BEHIND HSBC FUTURA, BANNERGHATTA MAIN ROAD, BENGALURU-560076.
...PETITIONERS
(BY SMT. LATHA S SHETTY.,ADVOCATE)
AND:
BRUHAT BENGALURU MAHANAGARA PALIKE, BOMMANAHALLI ZONE, BEGUR MAIN ROAD, BOMMANAHALLI, BENGALURU-560076.
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
BOMMANAHALLI SUB DIVISION, BEGUR MAIN ROAD, BOMMANAHALLI, BANGALORE-560076
...RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1; SRI. B.S. KARTHIKEYAN, ADVOCATE FOR R2 TO R4)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO DIRECT THE R-3 AND R-4 TO FURNISH A COPY OF THE ORDER DATED 01.06.2021 IN NO.167/21-22, PASSED BY THE R-3 AS MENTIONED IN REFERENCE NO.3 IN THE NOTICE DATED 16.06.2021 AND RESERVE LIBERTY TO PETITIONER TO CHALLENGE THE SAME ONCE IT IS RECEIVED VIDE ANNX-B; DECLARE THE DEMAND NOTICES ISSUED BY THE R-4 WITHOUT FURNISHING THE COPY OF THE ORDER DATED 01.06.2021 IN NO.167/21-22, PASSED BY THE R-3 AS MENTIONED IN REFERENCE NO.3 IN THE NOTICE DATED 16.06.2021 AS HIGHLY ARBITRARY AND ILLEGAL VIDE ANNX-B; QUASH NOTICE DATED 28.01.2021 ISSUED BY R-4 DIRECTING THE PETITIONERS TO PAY ARREARS OF RS.76,84,551/- WITHIN A PERIOD OF 15 DAYS VIDE ANNX-A; QUASH NOTICE DATED 16.06.2021 ISSUED BY R-4 DIRECT THE PETITIONER NO.3 TO PAY ARREARS OF RS.76,84,551/- WITHIN A PERIOD OF 15 DAYS VIDE ANNX-B.
IN WP NO. 18810/2021
BETWEEN:
SRI P PALANIAPPAN
R/O SRI MA PALANIAPPAN CHETTIAR, AGED ABOUT 76 YEARS, RESIDING AT 12, VASANTHAM BUILDING, SURAMANGALAM
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
MAIN ROAD, SALEM 636005.
...PETITIONER
(BY SRI. LATHA S SHETTY.,ADVOCATE)
AND:
...RESPONDENTS
(BY SMT. SPOORTHI.V., HCGP FOR R1
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
SRI. BHANUPRAKASH V G., ADVOCATE FOR R2 TO R4)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO. 3 AND 4 TO FURNISH A COPY OF THE ORDER DATED 01.06.2021 IN NO.167/2021-22 PASSED BY THE R-3 AS MENTIONED IN REFERENCE NO.3 OF THE NOTICE DATED 16.6.2021 AND RESERVE LIBERTY TO PETITIONER TO CHALLENGE THE SAME ONCE IT IS RECEIVED ANNEXURE-B; DECLARE THE DEMAND NOTICE ISSUED BY THE R-4 WITHOUT FURNISH THE COPY OF THE ORDER DATED 1.6.2021 IN NO.167/2021-22 PASSED BY THE R-3 AS MENTIONED IN REFERENCE NO.3 IN THE NOTICE DATED 16.6.2021 AS HIGHLY ARBITRARY AND ILLEGAL ANNEXURE-B; QUASH THE NOTICE DATED 28.1.2021 ISSUED BY THE R-4 DIRECTING THE PETITIONERS TO PAY ARREARS OF RS.59,67,055/WITHIN A PERIOD OF 15 DAYS ANNEXURE-A; QUASH THE NOTICE DATED 16.6.2021 ISSUED BY THE R-4 DIRECTING THE P-3 TO PAY ARREARS OF RS.59,67,055/- WITHIN A PERIOD OF 15 DAYS ANNEXURE-B.
IN WP NO. 108/2022
BETWEEN:
SMT K SHILPA RAO
W/O LATE SRI KVS CHALAPATHI RAO AGED ABOUT 41 YEARS R/AT PLOT NO. 550L ROAD NO.92 JUBILEE HILLS HYDERABAD - 500 096.
...PETITIONER
(BY SMT. LATHA S SHETTY.,ADVOCATE)
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
AND:
...RESPONDENTS
(BY SMT.SPOORTHI V., HCGP FOR R1; SRI. V.G. BHANU PRAKASH, ADVOCATE FOR R2 TO R4)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 28.1.2021 ISSUED BY THE R-4 DIRECTING THE PETITIONER TO PAY ARREARS OF
NC: 2024:KHC:47566 WP No. 15872 of 2021 C/W WP No. 15788 of 2021 WP No. 17207 of 2021 AND 5 OTHERS
RS.72,84,623/WITHIN A PERIOD OF 15 DAYS ANNEXURE-A; QUASH NOTICE DATED 16.6.2021 ISSUED BY THE R-4 DIRECTING THE PETITIONER TO PAY ARREARS RS.72,84,623/- WITHIN A PERIOD OF 15 DAYS ANNEXURE-B.
THESE PETITIONS, 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 learned counsel for the petitioners have filed a memo stating that they have availed the One Time Settlement Scheme and hence the petitions may be disposed of as withdrawn.
The memo is taken on record, and the petitions stand disposed of as withdrawn.
Sd/(B M SHYAM PRASAD) JUDGE
AN/-
1 provisions across 1 enactments
Smt N S Gayathri and Sri Gowtham Nallapeta
Smt Sujatha P
Harish R Khushalani, Mahendra R Likhite, Lalchand A Tarhilmani
Anand, Anuradha, Kannan and Tara Annamalai
P Palaniappan
Smt K Shilpa Rao
B M SHYAM PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
