M/S Le Meridian v. the Commissioner
Case brief
What is this about?
Keywords: BBMP hoarding charges; unauthorized display of hoarding/advertisement; demand notice No. HN806409316173541 dated 19.08.2016 (Annexure-H); Rs.7,13,435=52; Le Meridian Bangalore; Mac Charles (I) Ltd.; M.S. Reddy; Commissioner BBMP; Assistant Revenue Officer Vasanthanagar; denial of prior notice/opportunity to be heard; show cause notice and objections procedure; interim order with 50% deposit dated 20.12.2016; Articles 226 and 227 writ; writ petition allowed; Justice N S Sanjay Gowda; procedural fairness before revenue demand.
What did the court decide?
Petitioner permitted to treat the Annexure-H demand notice as a show cause notice and file objections before Respondent No.2 within three weeks; BBMP to consider the objections and pass an appropriate order after hearing the petitioner; the interim order previously granted to continue in the petitioner's favour until then.