- 1 - NC: 2025:KHC:16289 WP No. 1337 of 2015 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 1337 OF 2015 (LB-TAX) BETWEEN: 1. M/S. POPULAR ADVERTISERS AN OUTDOOR ADVERTISING AGENCY HAVING ITS OFFICE AT NO.400, 4TH FLOOR, ROYAL CORNER, NO.1 & 2,LALBAGH ROAD, BANGALORE 560027 IT IS REPRESENTED BY ITS PROPRIETOR, SHRIMANMOHAN SINGH MAAN S/O H.S. MAAN …PETITIONER (BY SRI. C.K.NANDAKUMAR., SENIOR COUNSEL FOR SRI. ARJUN RAO., ADVOCATE) AND: 1. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY, PANCHAYAT RAJ DEPARTMENT, VIKASA SOUDHA, DR. AMBEDKAR ROAD, BANGALORE 560001 2. ANNESWARA GRAMA PANCHAYAT REPRSENTED BY: PANCHAYAT DEVELOPMENT OFFICER, ANNESWARA, DEVANAHALLI TALUK, BANGALORE RURAL DISTRICT 562 110 …RESPONDENTS (BY SRI. V. SHIVA REDDY, AGA FOR R-1; SRI. A.V.GANGADHARAPPA., ADVOCATE FOR R-2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ANNEXURE-A, DEMAND NOTICE DATED 4.6.2014 ISSUED BY Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:16289 WP No. 1337 of 2015 THE R-2 CALLING UPON PAYMENT OF ADVERTISEMENT TAX AS PROVIDED IN THE NOTIFICATION DATED 16.2.2013 PUBLISHED IN THE KARNATAKA GAZETTE DATED 18.2.2013 BY THE R-1 AT ANN-B IN SO FAR AS IT RELATES TO THE COLLECTION OF TAXES INDICATED UNDER IT, ETC. THIS PETITION, COMING ON FOR FURTHER CONSIDERATION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. The matter was heard at length. It was pointed out that the Gram Panchayat could make a claim only as per Schedule-IV and could not have made a claim on the basis of the Model Bye-laws in respect of the lands which belong to the petitioners on which the hoardings were erected. 2. It was pointed out that the claims in respect of the lands which are covered in agreement would have to be decided in accordance with the agreement and not in accordance with Schedule-IV. 3. After the arguments were heard, the Gram Panchayat finally filed Statement of Accounts stating - 3 - NC: 2025:KHC:16289 WP No. 1337 of 2015 that a total sum of Rs.84,68,662/- was due and the petitioner had paid only a sum of Rs.64,77,804/- leaving a balance of Rs.19,90,858/-. 4. On 08.04.2025, the petitioner submitted that the Gram Panchayat had not taken into consideration the sum that was paid by the petitioner and according to the petitioner only a sum of Rs.10,82,938/- was outstanding and a demand draft was also handed over to the Gram Panchayat in respect of the said amount. 5. Learned counsel had also pointed out that they would approach the Gram Panchayat and bring to their notice the monies that had been paid by the petitioner but had not been accounted for demand of the Gram Panchayat. 6. Today a submission is made that out of the balance of Rs.9,07,920/-, Rs.4,64,880/- is accepted as having been received by the Gram Panchayat and for - 4 - NC: 2025:KHC:16289 WP No. 1337 of 2015 the remaining amount of Rs.4,43,040/-, the Gram Panchayat is insisting that the Bank Statements are required to be produced by the petitioner. 7. In the light of the fact that the petitioner has paid all the demands and there is only a dispute in relation to the sum of Rs.4,43,040/-, it would be appropriate to dispose of this Writ Petition by directing the petitioner to produce the Bank statements for payment of the sum of Rs.4,43,040/- and the Gram Panchayat if satisfied that the money has been paid, obviously the demands that are due to it would stand complied with. 8. If, however, the Bank statements are not produced, the petitioner shall pay the aforesaid sum of Rs.4,43,040/-. 9. In the light of the above said submission, the Writ Petition would not survive for consideration and the same is, accordingly, disposed of. - 5 - NC: 2025:KHC:16289 WP No. 1337 of 2015 10. In view of the disposal of the petition, all pending interlocutory applications, if any, stand disposed of. Sd/- (N S SANJAY GOWDA) JUDGE HNM List No.: 1 Sl No.: 85