Sri. C. Shakir Abdul Haq v. Bruhat Bengaluru Mahanagara Palike
Case brief
What is this about?
BBMP property tax demand notice quashed for non-compliance with Section 144(13) Bruhat Bengaluru Mahanagara Palike Act, 2020 joint inspection requirement; joint inspection as condition precedent to demand notice/reassessment; procedural irregularity; post-facto compliance does not save notice; liberty to issue fresh demand notice based on joint inspection report; interim direction dated 21.04.2025; writ under Articles 226 and 227; WP No. 7597 of 2025 (LB-TAX); reliance on Co-ordinate Bench decision in W.P. No.2042/2024; Assistant Revenue Officer Jeevanbhima Nagar; petitioner C. Shakir Abdul Haq.
What did the court decide?
Writ petition allowed; impugned demand notices dated 25.02.2025 (Annexures-A and A1) quashed and set aside; liberty reserved to respondent Nos.1 and 2 to issue a fresh demand notice, if so advised, based on the joint inspection report secured pursuant to the Court's directions dated 21.04.2025; petitioner free to submit objections and contest any fresh notice in accordance with law; all contentions of both parties on merits left open.