- 1 - NC: 2025:KHC:6036 WP No. 1043 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 1043 OF 2025 (LB-TAX) BETWEEN: 1. MR. H J SIWANI AGED ABOUT 63 YEARS, SON OF LATE MR. J. K. SIWANI, 2. MR. M. J. SIWANI AGED ABOUT 62 YEARS, SON OF LATE MR. J. K. SIWANI, BOTH HAVING OFFICE AT NO. NO 14, GENEVA HOUSE, CUNNINGHAM ROAD, VASANTHNAGAR, BENGALURU 560 001. …PETITIONERS (BY SRI. SYED KHAMRUDDIN., ADVOCATE) AND: 1. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE N. R. SQUARE, CORPORATION CIRCLE BANGALORE 560 002 EMAIL COMM@BBMP.GOV.IN 2. THE ASSISTANT REVENUE OFFICER BRUHAT BANGALORE MAHANAGARA PALIKE VASANTHNAGAR SUB-DIVISION WARD NO. 63, QUEENS ROAD, VASANTHNAGAR, BENGALURU 560 051. EMAIL AEEEAST-VAS@BBMP.GOV.IN 3. JOINT COMMISSIONER EAST Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6036 WP No. 1043 of 2025 BRUHAT BANGALORE MAHANAGARA PALIKE VASANTHNAGAR SUB-DIVISION WARD NO. 63, QUEENS ROAD, VASANTHNAGAR, BENGALURU 560 051. 4. REVENUE INSPECTOR BRUHAT BANGALORE MAHANAGARA PALIKE VASANTHNAGAR SUB-DIVISION WARD NO. 63, QUEENS ROAD, VASANTHNAGAR, BENGALURU - 560 051. 5. TAX INSPECTOR, BRUHAT BANGALORE MAHANAGARA PALIKE VASANTHNAGAR SUB-DIVISION WARD NO. 63, QUEENS ROAD, VASANTHNAGAR, BENGALURU 560 051. …RESPONDENTS (BY SRI. KESHAV M DATAR., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA., PRAYING TO QUASH THE IMPUGNED DEMAND NOTICE DATED 21/11/2024 BEARING NO. BBMP/S.K.A./P.R/03/2024-25 FOR THE PERIOD OF 2016-17 TO 2023-24 FOR AN AMOUNT OF RS. 30,26,616/- ISSUED BY THE R2 (ANN-A), ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. The petitioners are challenging a demand notice, whereby a sum of Rs.30,26,616/- is being demanded as a property tax from the petitioners for the years 2016-17 upto 2023-24. - 3 - NC: 2025:KHC:6036 WP No. 1043 of 2025 2. The petitioners are also challenging another notice in relation to the same period for the years Rs.92,24,896/- for the same property. 3. In other words, this Writ Petition is directed against the two demand notices made by the Bruhat Bengaluru Mahanagara Palike ('the BBMP') in respect of the property tax for the years 2016-17 upto 2023- 24. 4. It is the case of the petitioners that the demand of the BBMP for the year 2015-16 and 2016-17 are clearly barred by limitation since the erstwhile Karnataka Municipal Corporations Act, 1976 barred the claim for payment of tax beyond the period of three years. 5. Since the demand that has now been made is in relation to a period prior to the enactment of the Bruhat Bengaluru Mahanagara Palike Act, 2020 (for short, ‘BBMP Act’), it is obvious that the demands - 4 - NC: 2025:KHC:6036 WP No. 1043 of 2025 made for the years 2016-17 and 2017-18 would be clearly time barred. Consequently, the notices are quashed insofar as they relate to the demands for the years 2015-16 and 2016-17. 6. At the time of issuing notice, taking note of the petitioners’ contention, the BBMP was directed to conduct joint inspection on 27.01.2025 and submit a report regarding the extent of land of the petitioners and also the use to which the property was being put to. 7. Pursuant to the said order, a report is filed and a copy is also furnished to the learned counsel for the petitioners. 8. Learned counsel for the petitioners submits that the petitioners may be permitted to file their objections to the report and request that the BBMP should be directed to consider the objections that are filed by the petitioners and pass fresh demand notices. - 5 - NC: 2025:KHC:6036 WP No. 1043 of 2025 9. In my view, since the joint inspection has been conducted, it would be appropriate to permit the petitioners to file reply to the report that is filed by the BBMP on 03.02.2025 and on such objections being filed within a period of three weeks from today, the BBMP shall consider the same and pass appropriate orders regarding the demand of property tax. This Writ Petition is allowed to the extent stated above. 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.: 53