- 1 - NC: 2025:KHC:14422 WP No. 3785 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 3785 OF 2025 (LB-TAX) BETWEEN: 1. MR. MAHESH RAMAKRISHNA AGED ABOUT 44 YEARS, RESIDING AT NO.111, VAKIL GARDEN CITY THALGHATPURA KANAKAPURA ROAD, BANGALORE- 560 062 … PETITIONER (BY SRI. VACHAN H U., ADVOCATE) AND: 1. BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU - 560 002 REPRESENTED BY COMMISSIONER 2. THE ASSISTANT REVENUE OFFICER BBMP SHAKAMBARINAGAR - 179, NEAR OXFORD COLLEGE 29TH AND 30TH MAIN ROAD, 1ST PHASE, J P NAGAR BENGALURU - 560 078. … RESPONDENTS (BY SMT. SUMANA BALIGA M., ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:14422 WP No. 3785 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE FOLLOWING NOTICES: A. UNDATED NOTICE UNDER FORM-5A BEARING NO.ARO/JPN/PR/--/2024-25 DEMANDING PAYMENT OF PROPERTY TAX FROM THE OCCUPIER UNDER SECTION 144(8) READ WITH SECTION 353 OF THE BBMP ACT 2020 OF RS.17,69,355/- (ANNEXURE-A) AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S SUNIL DUTT YADAV ORAL ORDER Petitioner has challenged the undated notice at Annexure-A which is in the nature of demand issued under Section 144(8) read with Section 353 of the Bruhat Bengaluru Mahanagara Palike Act, 2020 (for short 'the Act'). Petitioner has also challenged the notice under Section 156 of the Act at Annexure-B as well as the notice for attachment of immovable properties at Annexure-C issued under Section 156 of the Act as well as the notice at Annexure-D intimating the petitioner that the jurisdictional Sub-Registrar has been directed to make an entry in the Encumbrance Certificate regarding the attachment of property. - 3 - NC: 2025:KHC:14422 WP No. 3785 of 2025 2. Smt. Sumana Baliga, learned counsel appearing on behalf of respondent - BBMP upon instructions submits that the demand notice at Annexure-A would be recalled and revised notice would be issued after following the procedure as per law. 3. In light of such stand of the respondent - BBMP, the notices at Annexures-A to D are set aside reserving liberty to the respondent - BBMP to take appropriate proceedings for revised notice/reassessment as per law and as per the procedure prescribed by this Court in the case of Shariff Constructions vs. BBMP and another in W.P.No.1867/2024 disposed off on 22.02.2024. 4. Needless to state that there must be inspection in the presence of the petitioner while ascertaining the measurements of the built-up structure and nature of usage for the purpose of re-assessment and revised notice. - 4 - NC: 2025:KHC:14422 WP No. 3785 of 2025 5. Learned counsel for the respondent - BBMP submits that a date may be fixed for such inspection. 6. Petitioner as also the Assistant Revenue Officer and Revenue Inspector to be present at the site on 21.04.2025 at 11.30 a.m. 7. In light of the above, petition is disposed off. Sd/- (S SUNIL DUTT YADAV) JUDGE VP