2024:KHC:52065 WP No. 30917 of 2024 IN THE…
The petition is disposed of. The fourth respondent is directed to consider the request for revenue entries in E-Swathu within eight weeks and reserve liberty to raise tax demand based on solar project
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NC: 2024:KHC:52065 WP No. 30917 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF DECEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO.30917 OF 2024 (LB-RES)
BETWEEN:
ASHWAMEDHA ENERGY AND INFRATECH PVT. LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY IT'S DIRECTOR B. JAGADHISHA YEDIYALA S/O. DEVRAO PATEL, SANYASIGUDDE, ULLOORU ROAD, MOODIKATTE POST, KUNDAPURA TQ, UDUPI DISTRICT. HAVING IT’S REGISTERED OFFICE AT #15, DURGA KRUPA COMPLEX, MAIN ROAD, SIDDAPURA, KUNDAPURA TALUK – 576 229. ... PETITIONER (BY SMT. POORNIMA H.S., ADVOCATE)
AND:
Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA
NC: 2024:KHC:52065 WP No. 30917 of 2024
(BY SMT. SPOORTHI V., HCGP FOR R-1; SRI MAHESH R. UPPIN A/W SRI N. PRAVEEN KUMAR, ADVOCATES FOR R-2 AND R-4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE BEARING NO.GRA.PAN3/2024-25 DATED 13.09.2024 ISSUED BY THE RESPONDENT NO.4 AT ANNEXURE-A; DIRECT THE RESPONDENT NO.4 TO COMPUTE THE LIABILITY OF TAX FOR THE LANDS MENTIONED IN THE IMPUGNED NOTICE AS PER CLAUSE 4.4 OF THE CIRCULAR BEARING NO.GR.A.P.481 GR.A.P.M 2016 DATED 27.02.2018 ISSUED BY THE RESPONDENT NO.1 AT ANNEXURE-G.
THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner, who is a tenant in possession
of the subject lands, has implemented a Solar Project in such lands. The petitioner is aggrieved by the Notice dated 13.09.2024 [ Annexure -A] issued by the Panchayath Development Officer, B G Kere Grama Panchayath, Molakalmuru Taluk [ the fourth
respondent ]. The petitioner has also sought directions
NC: 2024:KHC:52065 WP No. 30917 of 2024
to the fourth respondent to compute tax liability based on the Circular dated 27.02.2018.
NC: 2024:KHC:52065 WP No. 30917 of 2024
an interim application along with a memo. These are filed to bring on record that the impugned Notice dated 13.09.2024 is recalled and that the petitioner’s request for revenue entries in E-Swathu would be considered if requisite applications are filed by the concerned. Mr. Mahesh R Uppin, the learned counsel for the fourth respondent, is categorical that the fourth respondent will not refuse revenue entries for the subject property if the request with necessary documents is uploaded online by the corresponding owners of the subject properties or even if these documents are handed over to the concerned, but subject to compliance with rules which require notice of 30 days.
the petitioner must submit, in the minimum, those documents which are required in terms of the eSwathu parameters. As regards the dispute over tax
NC: 2024:KHC:52065 WP No. 30917 of 2024
paid, Mr. Mahesh R Uppin is further categorical that the demand will be raised in the context of the petitioner’s contention and under the relevant statutory provisions and the circulars issued for Solar Projects.
NC: 2024:KHC:52065 WP No. 30917 of 2024
ORDER
(i) The petition stands disposed of reserving liberty to the petitioner to ensure that requisite documents are filed [either On-line or otherwise) with the fourth respondent for revenue entries to the subject property in E -Swathu .
(ii) The petitioner shall ensure submissions within four [4] weeks from today. The fourth respondent is directed to consider the application/ documents submitted and communicate the decision to the petitioner, subject to all just compliances, within eight [8] weeks from the date of submissions.
(iii) The fourth respondent is reserved with liberty to raise demand for tax under law but considering the extant
circulars that are issued by the competent authority for the Solar Projects, and there shall be set of for the amount already deposited as and
when the demand arose.
Sd/(B M SHYAM PRASAD) JUDGE
YKL List No.: 1 Sl No.: 41
1 issue framed by the court
Whether the Petitioner driving a solar project in subject lands can be called upon to register the land property under E-Swathu Portal and pay market value tax.
4 provisions across 3 enactments
AswaMedha Energy And Infratech Pvt. Ltd. [Represented by B. Jagadhisha Yediyala]
The State of Karnataka [Joint Secretary, Department of Rural Development and Panchayat Raj]
Office of the Zilla Panchayath [Represented by Chief Executive Officer]
Office of the Taluk Panchayat [Represented by Executive Head]
Office of the Village Panchayat B.G. Kere (Respondent No.4)
B M Shyam Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
