- 1 - HC-KAR NC: 2025:KHC:20572 WP No. 10854 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO. 10854 OF 2025 (LB-TAX) BETWEEN: 1. SRI.P. JAGADIAH S/O SRI.B.BALARAMA GUPTA AGED ABOUT 66 YEARS, R/AT NO.695, 10TH A MAIN, JAYANAGARA, BENGALURU -560011. 2. SRI. P. SUDHA W/O SRI.P.JAGADISH AGED ABOUT YEARS, R/AT NO.695, 10TH A MAIN, JAYANAGARA, BENGALURU -560011. …PETITIONERS (BY SRI. NANDISH GOWDA G B.,ADVOCATE) AND: 1. THE CHIEF COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N.R. SQUARE, BENGALURU-560001. 2. THE JOINT COMMISSIONER (EAST) BRUHAT BENGALURU MAHANAGARA, BENGALURU-560 052. 3. THE ASSISTANT REVENUE OFFICER, VASANTHNAGARA, SUB DIVISION BENGALURU -560052. …RESPONDENTS (BY SRI H.K. KENCHEGOWDA, AGA FOR R1 & R2; SRI S. ANIL KUMAR, ADVOCATE FOR R3) Digitally signed by CHAITHRA A Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:20572 WP No. 10854 of 2025 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE RESPONDENT NO.2 TO CONSIDER THE REPRESENTATION GIVEN BY THE PETITIONERS DATED 27.02.2025 VIDE ANNEXURE-L AND ADJUST EXCESS DEMAND PAID BY THE PETITIONERS TO UPCOMING FINANCIAL YEAR I.E., 2024-2025, DIRECT THE RESPONDENT NO.2 TO DISPOSE OF THE APPEAL FILED BY THE PETITIONERS VIDE ANNEXURE-K AND ETC., THIS PETITION IS COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM ORAL ORDER Petitioners in the captioned petition have sought following reliefs: "a. To issue a writ in the nature of mandamus directing the 2nd respondent to consider the representation given by the petitioners dated 27.02.2025 vide Annexure-L and adjust excess demand paid by the petitioners to the upcoming financial year ie., 2024-2025. b. Issue a writ in the nature of mandamus directing the 2nd respondent to dispose of the appeal filed by the petitioners vide Annexure-K. c. And grant such other order or directions as this Hon'ble Court deems fit under the circumstances of the case, in the interest of justice and equity." 2. The petitioners are aggrieved by the demand notice issued by respondent No.3, calling upon them to pay property tax to the tune of Rs.35,84,245/-. Initially, the said demand - 3 - HC-KAR NC: 2025:KHC:20572 WP No. 10854 of 2025 was challenged before the Karnataka Appellate Tribunal; however, the appeal was subsequently withdrawn. Thereafter, the petitioners preferred an appeal before respondent No.2, after depositing 70% of the demanded tax amount under protest, as required. While the appeal challenging the property tax demand for the year 2020–21 onwards is still pending consideration before respondent No.2, the petitioners have submitted a detailed representation dated 27.02.2025, requesting respondent No.2 to adjust the amount deposited under protest towards the property tax payable for the financial year 2024–25. They have also sought a writ of mandamus directing respondent No.2 to dispose of the pending appeal. 3. This Court is of the considered view that the first prayer made in the petitioners’ representation, seeking adjustment of the 70% amount deposited under protest towards future property tax liability for the financial year 2024–25, is legally untenable. The said deposit is subject to adjudication in the pending appeal before respondent No.2, and until the appeal is decided, the petitioners cannot claim any right over the said amount. Consequently, no mandamus can be issued by this Court directing such adjustment. Similarly, - 4 - HC-KAR NC: 2025:KHC:20572 WP No. 10854 of 2025 the respondents are under no legal obligation to act upon the said request at this stage. 4. However, taking note of the fact that the appeal filed by the petitioners is still pending before respondent No.2, this Court deems it appropriate to direct respondent No.2 to consider and dispose of the appeal expeditiously, in accordance with law, within a stipulated time frame. 5. With these observations, this Court proceed to pass the following: ORDER (i) Writ petition is allowed in part; (ii) Second respondent is hereby directed to dispose of the appeal within an outer limit of 3 months from the date of receipt of a copy of this order. (iii) All contentions are kept open. Sd/- (SACHIN SHANKAR MAGADUM) JUDGE AV List No.: 1 Sl No.: 18