- 1 - NC: 2025:KHC:3974 WP No. 5743 of 2024 C/W WP No. 5240 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 5743 OF 2024 (LB-BMP) C/W WRIT PETITION NO. 5240 OF 2024 (LB-TAX) IN WP No. 5743/2024 BETWEEN: 1. M/S SAP LABS INDIA PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, HAVIGN ITS REGISTERED OFFICE AT-NO.138, EPIP AREA WHITEFIELD, BENGALURU-560 066 REP BY ITS AUTHORIZED SIGNATORY SRI RAVI B V (A K A MR RAVI VAJRAM) …PETITIONER (BY SRI. VENKATESH R BHAGAT., ADVOCATE) AND: 1. BRUHAT BENGALURU MAHANAGARA PALIKE (BBMP) HUDSON CIRCLE, BENGALURU-560 002 REPRESENTED BY ITS COMMISSIONER. 2. THE JOINT COMMISSIONER, BBMP MAHADEVAPURA BENGALURU-560 048. 3. THE ASSISTANT REVENUE OFFICER BBMP HOODI SUB DIVISION MAHADEVAPURA BENGALURU-560 048. …RESPONDENTS (BY SRI. MONESH KUMAR K B., ADVOCATE) Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:3974 WP No. 5743 of 2024 C/W WP No. 5240 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS PERTAINING TO IMPUGNED ORDER DATED 27/10/2023 PASSED IN APPEAL NO. 16/2019 BY THE R2 - JOINT COMMISSIONER, MAHADEVAPURA ZONE, BBMP, BENGALURU AT ANNEXURE-A AND CONSEQUENT REVISED DEMAND NOTICE DATED 22/01/2024 AT NO SA KA AA/HOODI/P.R./958/2022-23 ISSUED UNDER SECTION 144 OF BBMP ACT, 2020 AT ANNEXURE-A1 AND CIRCULAR DATED 28/05/2015 AT NO.GD(PÀA) ¦.Dgï:208:2012-13 ISSUED BY THE R1 AND COPY OF THE SAME IS HEREWITH PRODUCED AND MARKED AS ANNEXURE-A2. IN WP NO. 5240/2024 BETWEEN: 1. M/S TATA CONSULTANCY SERVICES LTD., BRIGADE BHUWALKA ICON SADARAMANGALA VILLAGE ITPL MAIN ROAD WHITEFIELD ROAD BENGALURU-560 066, INDIA REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. SATISH UPADYA P GENERAL MANAGER REG. UNDER COMPANIES ACT, 1956. ...PETITIONER (BY SRI. VENKATESH R BHAGAT.,ADVOCATE) AND: 1. BRUHAT BENGLAURU MAHANAGARA PALIKE HUDSON CIRCLE, BENGALURU-560 002 REPRESENTED BY ITS COMMISSIONER. 2. THE JOINT COMMISSIONER BBMP, MAHADEVAPURA - 3 - NC: 2025:KHC:3974 WP No. 5743 of 2024 C/W WP No. 5240 of 2024 BENGALURU-560 048. 3. THE ASSISTANT REVENUE OFFICER BBMP, HOODI SUB DIVISION MAHADEVAPURA BENGALURU-560 048. ...RESPONDENTS (BY SRI. MONESH KUMAR K B., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SCALL FOR THE RECORDS PERTAINING TO IMPUGNED ORDER DATED 10.01.2024 PASSED IN APPEAL NO. 22/2018 BY THE R2 JOINT COMMISSIONER, MAHADEVAPURA ZONE, BBMP, BENGALURU AT ANNEXURE- A AND CONSEQUENT REVISED DEMAND NOTICE DTD 22.01.2024 ISSUED BY THE ASST. REVENUE OFFICER BBMP HOODI BENGALURU UNDER SECTION 144 OF BBMP ACT, 2020 AT ANNEXURE-A1 DEMANDING A SUM OF RS. 34,72,26,548 (RUPEES THIRTY FOUR CRORES SEVENTY TWO LAKHS TWENTY SIX THOUSAND, FIVE HUNDRED AND FORTY EIGHT ONLY) AND CIRUCLAR DATED 28.5.2015 AT NO. GD(PÀA) ¦.Dgï:208.2012.13 ISSUED BY THE R1 AND COPY OF THE SAME IS HEREWITH PRODUCED AND MARKED AS ANNEXURE-A2 AND ETC. THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. Learned counsel for the petitioners has filed a memo in both the writ petitions for disposal which reads as under: - 4 - NC: 2025:KHC:3974 WP No. 5743 of 2024 C/W WP No. 5240 of 2024 IN W.P.No.5743/2024: “MEMO FOR DISPOSAL The Counsel for the Petitioner begs to submit as under: 1. In pursuance to the Demand Notice dated 27.05.2024 issued under One Time Settlement for a sum of Rs.20,00,13,386/- (Rupees Twenty Crores Thirteen Thousand Three Hundred Eighty Six Only) till 2023-24 and the said amount was paid to Bruhat Bengaluru Mahanagara Palike (BBMP), Bengaluru. Acknowledge issued by Bruhat Bengaluru Mahanagara Palike (BBMP), Bengaluru is herewith enclosed for the kind perusal of this Hon’ble Court. 2. Therefore, above Writ Petition may be disposed of in view of the settlement and in view of One Time Settlement arrived between the parties and the payment made by the Petitioner to Bruhat Bengaluru Mahanagara Palike (BBMP), Bengaluru, the Respondent herein and the Writ petition may be disposed-off in the interest of justice and equity.” - 5 - NC: 2025:KHC:3974 WP No. 5743 of 2024 C/W WP No. 5240 of 2024 IN W.P.No.5240/2024: “MEMO FOR DISPOSAL The Counsel for the Petitioner begs to submit as under: 1. In pursuance to the Notice dated 20.05.2024 pertaining to pioneer Building Demanding a sum of Rs.10,28,75,814.17 under OTS Scheme in place of Rs.34,72,26,548/- and 2. Notice dated 29.07.2024 pertaining to Discoverer Building Demanding a sum of Rs.49,46,902/- in place of Rs.99,50,456/- and 3. Notice dated 29.07.2024 pertaining to Explorer Building Claiming a sum of Rs.1,50,73,439/- in place of Rs.3,02,76,085/- will 2023-24 and the said amount was paid to Bruhat Bengaluru Mahanagara Palike (BBMP), Bengaluru and the Endorsement issued by Bruhat Bengaluru Mahanagara Palike (BBMP), Bengaluru is herewith enclosed for the kind perusal of this Hon’ble Court. Therefore, above Writ Petition may be disposed of in view of the settlement and in view of One Time Settlement arrived between the parties and the - 6 - NC: 2025:KHC:3974 WP No. 5743 of 2024 C/W WP No. 5240 of 2024 payment made by the Petitioner to Bruhat Bengaluru Mahanagara Palike (BBMP), Bengaluru/ the Respondents herein and the Writ Petition may be disposed-off accordingly in the interest of justice and equity.” 2. In light of the memos, it is obvious that the prayers sought for in these writ petitions have become unnecessary and the writ petitions are therefore accordingly disposed of. Sd/- (N S SANJAY GOWDA) JUDGE PKS List No.: 1 Sl No.: 12