R Sandeep Vs Bruhat Bengaluru Mahanagara Palike — Company and Corporate | Karnataka HC (2026)

R Sandeep Vs Bruhat Bengaluru Mahanagara Palike — Company and Corporate | Karnataka HC (2026)

What the court decided

AI extract

Outcome

Dismissed

Issue for consideration

Whether the 39 Schedule 'C' demand notices dated 22/01/2024, issued by Respondent No. 3 (Assistant Revenue Officer, BBMP) under Section 108-A of the Karnataka Municipal Corporations Act, 1976 and cumulatively demanding property tax of Rs.3,42,02,538/-, were liable to be quashed by a writ of certiorari. +1 more

Ratio / Principle

This Court dismissed the writ petition as having become infructuous, taking note of the respondents' submission that the demand had been withdrawn in light of the property taxes being paid, the affidavit filed by Sri. Gururaj A. Pujari, Assistant Revenue Officer, Vasanthnagar Sub-Division, Bengaluru Central City Corporation, and the petitioners' confirmation that the respondent authorities had acted in terms of that affidavit.

Detailed headnote1 paragraphs

HIGH COURT OF KARNATAKA AT BENGALURU (M.I. Arun, J.) — Writ Petition No. 5879 of 2024 (LB-TAX), decided 27 April 2026. Five petitioners challenged, under Article 226 of the Constitution of India seeking a writ of certiorari, thirty-nine Schedule 'C' demand notices dated 22/01/2024 (Annexures 'V1' to 'V39') issued by Respondent No. 3, the Assistant Revenue Officer, Vasanth Nagar Sub-Division, BBMP, under Section 108-A of the Karnataka Municipal Corporations Act, 1976, cumulatively demanding property tax quantified at Rs.3,42,02,538/-. At the hearing, learned counsel for the respondents submitted that the demand had been withdrawn in light of the property taxes being paid; an affidavit to that effect was filed by Sri. Gururaj A. Pujari, Assistant Revenue Officer, Vasanthnagar Sub-Division, Bengaluru Central City Corporation, and the petitioners confirmed that the authorities had acted in terms of the affidavit. HOLDING (ratio): For these reasons the writ petition was DISMISSED as having become infructuous. The Court rendered no judgment on the merits or legality of the Section 108-A demand notices; the decision turns entirely on superseding events and carries no precedential content for future tax-demand disputes. Respondents included BBMP functionaries, IDEB Projects Pvt. Ltd. (In Liquidation) and the successor Bengaluru Central City Corporation functionaries.

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NC: 2026:KHC:23230 WP No. 5879 of 2024

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27^TH DAY OF APRIL, 2026

BEFORE

THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 5879 OF 2024 (LB-TAX)

BETWEEN:

R. SANDEEP S/O R.RAGHAVA REDDY AGED ABOUT 41 YEARS RESIDING AT NO.668-1 'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071.

D. ABHISHEK S/O R.DASARATH AGED ABOUT 34 YEARS RESIDING AT NO.668-1 'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071.

Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA

R. GURU REDDY S/O LATE G.RAMAIYA REDDY AGED ABOUT 70 YEARS RESIDING AT 79/9, FIRST FLOOR NANDIDURG ROAD BENSON TOWN BENGALURU-560 046.

R. RAGHAVA REDDY S/O LATE G.RAMAIYA REDDY AGED ABOUT 67 YEARS RESIDING AT NO.668-1

'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071.

R. DASARATH

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NC: 2026:KHC:23230 WP No. 5879 of 2024

HC-KAR

S/O LATE G. RAMAIYA REDDY AGED ABOUT 65 YEARS RESIDING AT NO.668-1 'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071.

…PETITIONERS

(BY SRI. NITIN PRASAD, ADVOCATE)

AND:

BRUHAT BENGALURU MAHANAGARA PALIKE HEAD OFFICE, CORPORATION CIRCLE HUDSON CIRCLE, BANGALORE-560 002. REPRESENTED HEREIN BY ITS COMMISSIONER

THE DEPUTY COMMISSIONER (REVENUE) BRUHAT BENGALURU MAHANAGARA PALIKE HEAD OFFICE, CORPORATION CIRCLE HUDSON CIRCLE, BANGALORE-560 002.

THE ASSISTANT REVENUE OFFICER VASANT NAGAR SUB-DIVISION BRUHAT BENGALURU MAHANAGARA PALIKE B.B.M.P. OFFICE BUILDING QUEENS ROAD, BANGALORE-560 001.

IDEB PROJECTS PVT. LTD. (IN LIQUIDATION) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 9/10^TH FLOOR, DELTA TOWERS SIGMA SOFT TECH PARK NO.7, WHITEFIELD MAIN ROAD BANGALORE-560 066. REP. BY ITS LIQUIDATOR MR. VELAYUDHAM JAYAVEL.

BENGALURU CENTRAL CITY CORPORATION 10^TH FLOOR, MULTIPURPOSE P.U. BUILDING MAHATMA GANDHI ROAD

3 - NC: 2026:KHC:23230 WP No. 5879 of 2024

HC-KAR

BENGALURU-560 001. REP. BY ITS COMMISSIONER.

THE REVENUE OFFICER SHIVAJINAGARA DIVISION BENGALURU CENTRAL CITY CORPORATION 10^TH FLOOR, MULTIPURPOSE P.U. BUILDING MAHATMA GANDHI ROAD, BENGALURU-560 001.

…RESPONDENTS

(BY SRI. SHRINIVAS B.S., ADVOCATE FOR SRI. SANJEEV B.L., ADVOCATE FOR R1 TO R3, R5 & R6; SRI. JIDESH KUMAR M.D., ADVOCATE FOR R4)

THIS PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WIRT, ORDER OR DIRECTION QUASHING THE 39 DEMAND NOTICES DATED 22/01/2024 ISSUED BY RESPONDENT NO.3 ASSISTANT REVENUE OFFICERBBMP UNDER SECTION 108-A OF THE KARNATAKA MUNICIPAL CORPORATIONS ACT, 1976 (SCHEDULE 'C' NOTICES; PRODUCED AS ANNEXURE 'V1' TO 'V39') CUMULATIVELY DEMANDING PAYMENT OF PROPERTY TAX QUANTIFIED AT RS.3,42,02,538/- AND ETC.

THIS PETITION COMING ON FOR ORDERS, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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NC: 2026:KHC:23230 WP No. 5879 of 2024

HC-KAR

CORAM: HON'BLE MR. JUSTICE M.I.ARUN

ORAL ORDER

Learned counsel for the respondents submits that the demand raised against the petitioners has been withdrawn in the light of the property taxes being paid and the petition may be dismissed as having become infructuous.

2. One Sri. Gururaj A.Pujari, Assistant Revenue Officer, Vasanthnagar Sub-Division, Bengaluru Central City Corporation has filed an affidavit in this regard.

3. Petitioners submit that the respondent authorities have

acted in terms of the affidavit.

4. For the aforementioned reason, the writ petition is

dismissed as having become infructuous.

SD/(M.I.ARUN) JUDGE

PGG

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