- 1 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO. 2038 OF 2023 (LB-TAX) C/W WRIT PETITION NO. 1689 OF 2023 (LB-BMP) WRIT PETITION NO. 2661 OF 2023 (LB-TAX) WRIT PETITION NO. 2986 OF 2023 (LB-BMP) IN WP No. 2038/2023 BETWEEN: 1. N. NARAYANAREDDY S/O NARASIMA REDDY AGED ABOUT 73 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. 2. N. RAMACHANDRA REDDY S/O NARASIMHA REDDY AGED ABOUT 63 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI, BENGALURU - 560 068. SL. NO. 1 AND 2 PARTIES REPRESENTED BY THEIR COMMON GPA HOLDER Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S. MOTOR WORLD LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P. SAJITH EMAIL-sajith@ nanditoyota.com. 3. M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S MOTOR WORLD LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5 BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P SAJITH EMAIL-sajith@ nanditoyota.com …PETITIONERS (BY SRI. A.G. RAVI KUMAR, ADVOCATE) AND: 1. BRUHATH BENGALURU MAHANAGARA PALIKE HAVING ITS ADMINISTRATIVE OFFICE AT - 3 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER BBMP HEAD OFFICE, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002. REPRESENTED HEREIN BY ITS COMMISSIONER EMAIL-comm.@bbmp.gov.in 2. THE ASSISTANT REVENUE OFFICER, BOMMANAHALLI SUB DIVISION, BRUHATH BENGALURU PALIKE, BEGUR ROAD, BOMMANAHALLI, BENGALURU - 560 105. EMAIL-arobhalli@gmail.com …RESPONDENTS (BY SRI. SANJEEV B.L, ADVOCATE FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-CALL FOR THE RECORDS ON THE FILES OF THE R-2 PERTAINING TO THE ORDERS DATED 31/12/2022-BEARING NO.ARO(BMH)W- 175/PR-139/2020-21 AT ANNEXURE-A1 AND THE CONSEQUENTIAL DEMAND NOTICE BEARING NO. ARO(BMH)W- 175/PR-139/2020-21 DATED 31/12/2022 PASSED BY THE R-2 DEMANDING RS.1507950/- (RUPEES FIFTEEN LAKHS SEVEN THOUSANDS NINE HUNDRED FIFTY ONLY) FROM THE PETITIONERS, TOWARDS THE DUES OF PROPERTY TAX, CESS AND PENALTY FOR THE ASSESSMENT YEAR 2017-2018 AT ANNEXURE-A2 AND ETC., IN WP NO. 1689/2023 BETWEEN: 1. N. NARAYANAREDDY S/O NARASIMA REDDY AGED ABOUT 73 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. - 4 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER 2. N. RAMACHANDRA REDDY S/O NARASIMHA REDDY AGED ABOUT 63 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI, BENGALURU - 560 068. SL. NO. 1 AND 2 PARTIES REPRESENTED BY THEIR COMMON GPA HOLDER M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S. MOTOR WORLD LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P. SAJITH EMAIL-sajith@ nanditoyota.com. 3. M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S MOTOR WORLD LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5 BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS - 5 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P SAJITH EMAIL-sajith@ nanditoyota.com ...PETITIONERS (BY SRI. A.G. RAVI KUMAR, ADVOCATE) AND: 1. BRUHATH BENGALURU MAHANAGARA PALIKE HAVING ITS ADMINISTRATIVE OFFICE AT BBMP HEAD OFFICE, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002. REPRESENTED HEREIN BY ITS COMMISSIONER EMAIL-comm.@bbmp.gov.in 2. THE ASSISTANT REVENUE OFFICER, BOMMANAHALLI SUB DIVISION, BRUHATH BENGALURU PALIKE, BEGUR ROAD, BOMMANAHALLI, BENGALURU - 560 105. EMAIL-arobhalli@gmail.com ...RESPONDENTS (BY SRI. SANJEEV B.L, ADVOCATE FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS ON THE FILES OF THE R2 PERTAINING TO THE ORDERS DATED 31.12.2022 BEARING NO.ARO(BMH)- 175/PR-138/2020.21 AT ANNEXURE-A1 AND CONSEQUENTIAL DEMAND NOTICE BEARING NO.ARO(BMH)W-175/PR-138/2020.21. DATED 31.12.2022 PASSED BY THE R2 DEMANDING RS.1507950/-(RUPEES FIFTEEN LAKHS SEVEN THOUSANDS NINE HUNDRED FIFTY ONLY) FROM THE PETITIONERS, TOWARDS THE DUES OF - 6 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER PROPERTY TAX, CESS AND PENALITY FOR THE ASSESSMENT YEAR 2016.17 AT ANNEXURE-A2 AND ETC., IN WP NO. 2661/2023 BETWEEN: 1. N. NARAYANAREDDY S/O NARASIMA REDDY AGED ABOUT 73 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. 2. N. RAMACHANDRA REDDY S/O NARASIMHA REDDY AGED ABOUT 63 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI, BENGALURU - 560 068. SL. NO. 1 AND 2 PARTIES REPRESENTED BY THEIR COMMON GPA HOLDER M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S. MOTOR WORLD LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS - 7 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P. SAJITH EMAIL-sajith@ nanditoyota.com. 3. M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S MOTOR WORLD LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5 BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P SAJITH EMAIL-sajith@ nanditoyota.com ...PETITIONERS (BY SRI. A.G. RAVI KUMAR, ADVOCATE) AND: 1. BRUHATH BENGALURU MAHANAGARA PALIKE HAVING ITS ADMINISTRATIVE OFFICE AT BBMP HEAD OFFICE, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002. REPRESENTED HEREIN BY ITS COMMISSIONER EMAIL-comm.@bbmp.gov.in 2. THE ASSISTANT REVENUE OFFICER, BOMMANAHALLI SUB DIVISION, BRUHATH BENGALURU PALIKE, BEGUR ROAD, BOMMANAHALLI, BENGALURU - 560 105. - 8 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER EMAIL-arobhalli@gmail.com ...RESPONDENTS (BY SRI. SATYANAND B.S, ADVOCATE FOR R1 AND R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-CALL FOR THE RECORDS ON THE FILES OF THE R-2 PERTAINING TO THE ORDER DTD 31.12.2022 BEARING NO.ARO(BMH)W- 175/PR-141/2020-21 VIDE ANNX-A AND THE CONSEQUENTIAL DEMAND NOTICE BEARING NO.ARP(BMH)W-175/PR-141/2020-21 DTD 31.12.2022 PASSED BY THE R-2 DEMANDING RS.1507950/- (RUPEES FIFTEEN LAKHS SEVEN THOUSANDS NINE HUNDRED FIFTY ONLY) FROM THE PETITIONERS, TOWARDS THE DUES OF PROPERTY TAX, CESS AND PENALTY WITH INTEREST FOR THE ASSESSMENT YEAR 2019-2020 VIDE ANNX-A2 AND ETC., IN WP NO. 2986/2023 BETWEEN: 1. N. NARAYANAREDDY S/O NARASIMA REDDY AGED ABOUT 73 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. 2. N. RAMACHANDRA REDDY S/O NARASIMHA REDDY AGED ABOUT 63 YEARS NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5, HOSUR ROAD, BOMMANAHALLI, - 9 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER BENGALURU - 560 068. SL. NO. 1 AND 2 PARTIES REPRESENTED BY THEIR COMMON GPA HOLDER M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S. MOTOR WORLD LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5, BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P. SAJITH EMAIL-sajith@ nanditoyota.com. 3. M/S. MOTOR WORLD PVT. LTD., (PREVIOUSLY CALLED AS M/S MOTOR WORLD LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SITUATED AT NO.69/5 BBMP PID/KHATHA NO.372/344/269/69/5 HOSUR ROAD, BOMMANAHALLI BENGALURU - 560 068. HEREIN REPRESENTED BY ITS GENERAL MANAGER (ACCOUNTS) AND AUTHORIZED SIGNATORY PAYYURLI SAJITH ALIAS P SAJITH - 10 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER EMAIL-sajith@ nanditoyota.com ...PETITIONERS (BY SRI. A.G. RAVI KUMAR, ADVOCATE) AND: 1. BRUHATH BENGALURU MAHANAGARA PALIKE HAVING ITS ADMINISTRATIVE OFFICE AT BBMP HEAD OFFICE, N.R. SQUARE, J.C. ROAD, BENGALURU - 560 002. REPRESENTED HEREIN BY ITS COMMISSIONER EMAIL-comm.@bbmp.gov.in 2. THE ASSISTANT REVENUE OFFICER, BOMMANAHALLI SUB DIVISION, BRUHATH BENGALURU PALIKE, BEGUR ROAD, BOMMANAHALLI, BENGALURU - 560 105. EMAIL-arobhalli@gmail.com ...RESPONDENTS (BY SRI. PAWAN KUMAR, ADVOCATE FOR R1 AND R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-CALL FOR THE RECORDS ON THE FILES OF THE R2 PERTAINING TO THE ORDERS DTD 31.12.2022 BEARING NO.ARO(BMH)W- 175/PR-142/2020-21 AT ANNEXURE-A1 AND THE CONSEQUENTIAL DEMAND NOTICE DTD 31.12.2022 BEARING NO.ARO(BMH)W-175/PR-142/2020-21 PASSED BY THE R2 DEMANDING RS.1507950/- (RUPEES FIFTEEN LAKHS SEVEN THOUSANDS NINE HUNDRED FIFTY ONLY) FROM THE PETITIONERS, TOWARDS THE DUES OF PROPERTY TAX, CESS AND PENALTY ALONG WITH INTEREST FOR THE ASSESSMENT YEAR 2020-2021 AT ANNEXURE-A2 AND ETC., - 11 - HC-KAR NC: 2025:KHC:19521 WP No. 2038 of 2023 C/W WP No. 1689 of 2023 WP No. 2661 of 2023 AND 1 OTHER THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM ORAL ORDER Learned counsel appearing for the petitioners has filed memos dated 02.06.2025, seeking withdrawal of the writ petitions. 2. The memos are taken on record. 3. In view of the said memos, these writ petitions are dismissed as withdrawn. SD/- (SACHIN SHANKAR MAGADUM) JUDGE HDK List No.: 1 Sl No.: 87 CT: BHK