Petitioners challenged Section 108(A) of the Act, the BBMP Tax Rules 2009 and related property tax assessment notifications and demand notices. Counsel filed a memo recording that petitioners availed the One Time Settlement Scheme; accepting it, the court disposed of both writ petitions.
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NC: 2024:KHC:51280 WP No. 31095 of 2014 C/W WP No. 56831 of 2014
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 12TH DAY OF DECEMBER, 2024 BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 31095 OF 2014 (LB-TAX)
C/W
WRIT PETITION NO. 56831 OF 2014 (LB-TAX)
IN WP No. 31095/2014
BETWEEN:
Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA
NC: 2024:KHC:51280 WP No. 31095 of 2014 C/W WP No. 56831 of 2014
W/O GURUDEV SHYAM SUNDAR R/O 3905, DEVAPRIYA, 1ST MAIN ROAD STATE BANK OF INDIA JAYANAGAR 8TH BLOCK BANGALORE - 560 070.
(BY SMT. SUKRUTA R, ADVOCATE)
AND:
NC: 2024:KHC:51280 WP No. 31095 of 2014 C/W WP No. 56831 of 2014
PRINCIPAL SECRETARY, DEPARTMENT OF URBAN DEVELOPMENT, VIDHANA SOUDHA, BANGALORE-560001.
…RESPONDENTS
(BY SMT.CHANDINI S, HCGP FOR R1; SRI. S.H. PRASHANTH, ADVOCATE FOR R2 & R3)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO STRIKING DOWN SECTION 108(A) OF THE ACT AS BEING AND ULTRA VIRES THE CONSTITUTION; STRIKING DOWN THE BRUHAT BANGALORE MAHANAGARA PALIKE TAX RULES 2009 MADE IN PURSUANT OF SECTION 108A OF THE ACT, AS BEING ILLEGAL AND UNFORCEABLE AND UNCONSTITUTIONAL, AND FURTHER STRIKING DOWN THE NOTIFICATION DATED 31.1.2009, PASSED BY THE R-2 AND THE SCHEME FOR ASSESSMENT AS BEING ARBITRARY, PERVERSE, ILLEGAL, VOID AND UNENFORCEABLE AS FAR AS CATEGORY-D (ANNEX-A);
NC: 2024:KHC:51280 WP No. 31095 of 2014 C/W WP No. 56831 of 2014
QUASH THE NOTIFICATION DATED 21.12.2012, PASSED BY THE R-1 AS BEING ARBITRARY, PERVERSE, ILLEGAL, VOID SO FAR AS THE RETROSPECTIVE EFFECT OF THE SAID NOTIFICATION IS CONCERNED (ANNEX-B); QUASH THE FINAL DEMAND NOTICE DATED 23.1.2014 ISSUED BY THE R-3 (ANNEX-J); QUASH THE SHOW CAUSE DATED 16.6.2014 ISSUED BY THE R-3 (ANNEX-K); DIRECT THE RESPONDENTS HEREIN TO REFUND THE EXCESS AMOUNT OF RS.24,57,171.00 PAID BY THE PETITIONERS TO THE RESPONDENTS.
IN WP NO. 56831/2014
BETWEEN:
NC: 2024:KHC:51280 WP No. 31095 of 2014 C/W WP No. 56831 of 2014
W/O MR. M.V. MAHESH NO. 106, SURVEYOR STREET BASAVANAGUDI, BANGALORE - 560 004.
NC: 2024:KHC:51280 WP No. 31095 of 2014 C/W WP No. 56831 of 2014
REPRESENTED BY ITS PARTNER, SRI.N.BHOOMANAND MANAY.
…PETITIONERS
(BY SRI KIRAN V RON, ADVOCATE)
AND:
...RESPONDENTS
(BY SMT. CHANDINI S, HCGP FOR R1; SRI S H PRASHANTH, ADVOCATE FOR R2 & R3)
THIS WP FILED PRAYING TO.QUASH THE SHOW CAUSE NOTICE DTD.20.9.2014 ISSUED BY THE R-3 (ANNEX-A).GRANT AN INTERIM ORDER TO STAY THE OPERATION OF THE SHOW CAUSE NOTICE DTD.20.9.2014 (ANNEX-A) ISSUED BY THE R-3 AUTHORITY.POST THIS W.P. FOR PRELIMINARY HEARING BEFORE SINGLE JUDGE.
NC: 2024:KHC:51280 WP No. 31095 of 2014 C/W WP No. 56831 of 2014
THESE PETITIONS, COMING ON FOR FINAL HEARING, 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 files a memo placing on record the submission that the petitioners have availed the benefit of the One Time Settlement Scheme and therefore, accepting the
memo, the petitions stand disposed of.
Sd/(B M SHYAM PRASAD) JUDGE
AN/-
Bhoomanand Manay & LRs
M/s Manay Wires and Metals
Manaylux Engineers Private Limited
M/s General Construction Company
State of Karnataka
The Commissioner, Bruhat Bangalore Mahanagara Palike
B M Shyam Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
