Writ petition against a BBMP revised property tax demand notice issued in the name of the petitioner's deceased father after khata was transferred to petitioner and his brothers. The court held a notice issued to a dead person void, quashed it, and permitted respondents to issue a fresh notice.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF SEPTEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE ASHOK S.KINAGI WRIT PETITION NO. 8808 OF 2024 (LB-TAX)
BETWEEN:
PRAVEEN KARACHUR JAYALINGAPPA, S/O K N JAYALINGAPPA, AGED ABOUT 49 YEARS, R/AT NO. 96, SERPENTINE ROAD, OPP. SMB, KUMAR PARK WEST, BANGALORE-560 020.
…PETITIONER
(BY SRI SREENIDHI.P, ADVOCATE FOR SRI A V AMARANATHAN, ADVOCATE)
AND:
Digitally signed by R DEEPA Location: HIGH COURT OF KARNATAKA
…RESPONDENTS
(BY SMT. SUMANA BALIGA, ADVOCATE FOR R-1 & R-2)
THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE REVISED DEMAND NOTICE ISSUED IN RESPECT OF THE PETITIONER PROPERTY IN THE NAME OF A DEAD PERSON K N
JAYALINGAPPA AS PER ANNEXURE-J ISSUED BY ASSISTANT REVENUE OFFICER, BBMP DATED 12.03.2023 AND TO DIRECT THE R-2 TO REASSESS THE TAX AFTER FOLLOWING THE PROCEDURE LAID DOWN IN ACCORDANCE WITH LAW.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE ASHOK S.KINAGI
ORAL ORDER
The petitioner filed this writ petition challenging the
revised demand notice dated 12.03.2023 vide Annexure-J and also sought for mandamus directing respondent No.2 to reassess the tax after following the procedure laid down in accordance with law.
petition are as under:
The petitioner's father has filed a Form No.4 before the respondents as a self assessment of property tax. Meanwhile, the petitioner's father died on 12.08.2020. After his demise, the petitioner and his brothers applied for change of khata, accordingly khata was changed in the name of the petitioner and his brothers. The petitioner
paid a latest tax of Rs.2,66,548/-. Respondent No.2 issued a revised demand notice in the name of petitioner's father. Hence, this writ petition.
NC: 2024:KHC:40251 WP No. 8808 of 2024
respondents fairly concedes that the revised demand notice was issued in the name of the dead person and direction be issued to the respondents to issue a revised demand notice in the name of the petitioner. Hence, prayed to dispose of the writ petition.
died leaving behind the petitioner and his brothers. After his demise, khata was changed in the name of the petitioner and his brothers. It is the case of the petitioner that, the petitioner has paid the property tax. The respondents issued a revised demand notice in the name of petitioner's father who was no more as on the date of issuance of notice. The impugned notice is issued in favour of a dead person. Hence, the impugned notice issued by
NC: 2024:KHC:40251 WP No. 8808 of 2024
the respondents is void and on this ground alone, the impugned notice is liable to be quashed.
a memo of calculation and the same is taken on record.
In view of disposal of the petition, pending IA's does not survive for consideration.
Sd/(ASHOK S.KINAGI) JUDGE
List No.: 1 Sl No.: 20
NR/-
1 issue framed by the court
Whether a revised demand notice issued in the name of a deceased person is void and liable to be quashed.
2 provisions across 1 enactments
Praveen Karachur Jayalingappa
The Commissioner, Bruhath Bengaluru Mahanagara Palike
The Assistant Revenue Officer, Bruhath Bengaluru Mahanagara Palike, Rajarajeshwarinagara Sub-Division
Ashok S. Kinagi
As recorded by the court registry
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