This application was disposed of as infructuous because the petitioners had availed the benefit of the One Time Settlement Scheme, rendering the challenges against property tax notices moot.
Petitions disposed as rendered infructuous.
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:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 16845 OF 2016 (LB-TAX)
C/W
WRIT PETITION NO. 16846 OF 2016 (LB-TAX)
IN WP No. 16845/2016
BETWEEN:
Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA
NC: 2024:KHC:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
PETITIONERS 1 TO 6 ARE R/O. NO. 148/1, MANON MANI GARDEN, BEHIND HSBC FUTURA, BANNERGHATTA MAIN ROAD, BANGALORE-560 076.
…PETITIONERS
(BY SMT. LATHA SHETTY., ADVOCATE FOR SMT. FARAHA FATHIMA, ADVOCATE)
AND:
NC: 2024:KHC:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
N.R. SQUARE, BENGALURU-560 002.
…RESPONDENTS
(BY SMT.CHANDINI S., HCGP FOR R1;
SRI.V.G. BHANU PRAKASH, ADVOCATE FOR R2 & R3)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT STRIKE DOWN SECTION 108(A) OF THE ACT AS BEING AND ULTRA VIRES TO THE CONSTITUTION IN SO FAR PETITIONERS ARE CONCERNED; STRIKE DOWN THE BRUHAT BANGALORE MAHANAGARA PALIKE TAX RULES 2009 DATED 13.1.2009 (ANEXURE-A); QUASH CATEGORY VIII IN NOTIFICATION DATED 31.1.2009 AND MODIFIED UNDER NOTIFICATION PUBLISHED IN THE KARNATAKA GAZETTE (EXTRAORDINARY) IN ITS ISSUE NO.6 (PART) IV-A DATED 21.12.2012 FIXING THE RATE OF PROPERTY TAX PAYABLE IN RELATION TO THE PROPERTIES FALLING UNDER CATEGORY VIII (ANNEXURE-B & C); QUASH CIRCULAR DATED 7.3.2013 ISSUED BY THE R-2 (ANNEXURE-D); QUASH THE NOTICE BEARING NO.20184 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-1 TO 4 TO PAY ARREARS OF RS.10,72,940/- AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE
NC: 2024:KHC:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
BALANCE ARREARS (ANNEXURE-E) QUASH NOTICE BEARING NO.20368 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-5 TO PAY ARREARS OF RS.10,57,667/AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E1); QUASH NOTICE BEARING NO.20370 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-6 TO PAY ARREARS OF RS.3,71,367/- AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E2); QUASH NOTICE BEARING NO.20182 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-7 TO PAY ARREARS OF RS.35,21,657/- AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E3); DIRECT THE RESPONDENTS TO ACCEPT PAYMENT OF TAX IN TERMS OF CATEGORY VI OF TABLE II NOTIFICATION DATED 31.01.2009 (ANNEXURE-B).
IN WP NO. 16846/2016
BETWEEN:
NC: 2024:KHC:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
W/O LATE A ANNAMALAI
PETITIONERS 1 TO 8 ARE R/O NO. 148/1 MANON MANAI GARDEN BEHIND HSBC FUTURA BANNERGHATTA MAIN ROAD BENGALURU - 560 076.
NC: 2024:KHC:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
JALA HOBLI, SADAHALLI GATE BENGALURU - 562 157.
...PETITIONERS
(BY SRI. FARAH FATHIMA.,ADVOCATE)
AND:
...RESPONDENTS
(BY SMT. CHANDINI S, HCGP FOR R1; SRI. V.G. BHANU PRAKASH, ADVOCATE FOR R2 & R3)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO STRIKE DOWN SECTION 108(A) OF THE ACT AS BEING AND ULTRA VIRES TO THE CONSTITUTION IN SO FAR PETITIONERS ARE CONCERNED; STRIKE DOWN THE BRUHAT BANGALORE MAHANAGARA PALIKE TAX RULES 2009 DATED 13.1.2009 (ANEXURE-A); QUASH CATEGORY VIII IN NOTIFICATION DATED 31.1.2009 AND MODIFIED UNDER NOTIFICATION PUBLISHED IN
NC: 2024:KHC:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
THE KARNATAKA GAZETTE (EXTRAORDINARY) IN ITS ISSUE NO.6 (PART) IV-A DATED 21.12.2012 FIXING THE RATE OF PROPERTY TAX PAYABLE IN RELATION TO THE PROPERTIES FALLING UNDER CATEGORY VIII (ANNEXURE-B & C); QUASH CIRCULAR DATED 7.3.2013 ISSUED BY THE R-2 (ANNEXURE-D); QUASH THE NOTICE BEARING NO.20373 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-1 TO 4 TO PAY ARREARS OF RS.7,79,892/- AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E); QUASH NOTICE BEARING NO.20181 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-5 TO PAY ARREARS OF RS.25,33,227/AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E1); QUASH NOTICE BEARING NO.20369 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-6 TO PAY ARREARS OF RS.3,08,782/- AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E2); QUASH NOTICE BEARING NO.20371 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-7 TO PAY ARREARS OF RS.13,82,561/- AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E3); QUASH NOTICE BEARING NO.20180 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-7 TO PAY ARREARS OF RS.12,31,373/AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E4); QUASH NOTICE BEARING NO.20372 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-8 TO PAY ARREARS OF RS.44,40,342/- AND ALSO CALLING UPON AS TO WHY 2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E5); QUASH NOTICE BEARING NO.20375 DATED 21.7.2015 ISSUED BY R-3 DIRECT THE P-8 TO PAY ARREARS OF RS.15,90,769/- AND ALSO CALLING UPON AS TO WHY
NC: 2024:KHC:49672 WP No. 16845 of 2016 C/W WP No. 16846 of 2016
2% INTEREST SHOULD NOT BE LEVIED ON THE BALANCE ARREARS (ANNEXURE-E6); DIRECT THE RESPONDENTS TO ACCEPT PAYMENT OF TAX IN TERMS OF CATEGORY VI OF TABLE II NOTIFICATION DATED 31.01.2009 (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 has filed a memo for disposal of these petitions stating that the petitioners have availed the benefit of One Time Settlement Scheme. Hence, the petitions stand disposed of as rendered infructuous.
SD/- (B M SHYAM PRASAD) JUDGE
SA ct:sr
MR. ANAND ANNAMALAI AND OTHERS
STATE OF KARNATAKA
B M SHYAM PRASAD
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
