- 1 - NC: 2025:KHC:11306 WP No. 9693 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9693 OF 2023 (LB-RES) BETWEEN: 1. M/S COMMUNE PROPERTIES INDIA PVT LTD A COMPANY REGISTERED UNDER THE PROVISIONS OF COMPANY ACT 2013, HAVING ITS OFFICE AT NO.820, 3RD FLOOR, 80 FEET ROAD, 8TH BLOCK KORAMANGALA BANGALORE - 560 095 REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE MR RAVISHANKAR … PETITIONER (BY SRI. K R KRISHNAMURTHY., ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPT OF RURAL DEVELOPMENT AND PANCHAYATH RAJ VIDHANA SOUDHA BANGALORE- 560 001 2. GRAM PANCHAYATH, MARASURU REPRESENTED BY PANCHAYATH DEVELOPMENT OFFICER MARASURU GRAMA PANCHAYAT KASABA HOBLI, ANEKAL TALUK Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:11306 WP No. 9693 of 2023 BENGALURU RURAL DISTRICT BENGALURU - 562 106 BY ITS PRESIDENT … RESPONDENTS (BY SRI. YOGANNA K.P., AGA FOR R1; SRI C.M. NAGABHUSHAN, ADVOCATE FOR R2) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE DEMAND NOTICE DT. 22.12.2022 VIDE ANNEXURE-B AND THE SEIZURE WARRANT DT. 21.03.2023 AT ANNEXURE-A ISSUED BY R2 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 The petitioner has sought for setting aside of the Seizure Warrant at Annexure-'A' dated 21.03.2023 as well as the Demand Notice at Annexure-'B' dated 22.12.2022 which have been passed on the alleged ground of default in payment of property tax as well as the building licence fee. 2. Though various contentions have been raised, some of the contentions regarding the right of respondent to charge tax only from the date of completion of - 3 - NC: 2025:KHC:11306 WP No. 9693 of 2023 construction is a factual question that cannot be determined in the present proceedings. 3. Taking note that substantive remedy of appeal is available as against the impugned orders in terms of Section 269 of the Karnataka Gram Swaraj and Panchayat Raj Act, 1993, the petitioner is relegated to avail of the substantive remedy before the Executive Officer of the Taluk Panchayat. On account of relegation of petitioner to the said Authority as noticed above, if appeal is filed within two weeks from the date of release of certified copy of the order, the appeal to be taken on record without raising any objection on the ground of limitation. 4. In the meanwhile, the respondent Authorities to restrain themselves from taking any precipitative action till the Authority rules on the interim application to be filed by the petitioner. 5. Needless to state that the above said relief as made out would be subject to filing of appeal by the - 4 - NC: 2025:KHC:11306 WP No. 9693 of 2023 petitioner within a period of two weeks from the date of receipt of certified copy of the order. 6. Registry to return the originals of the impugned orders produced in the petition after obtaining attested photocopies of the same for record purpose. All contentions are kept open. Accordingly, the petition is disposed off. Sd/- (S SUNIL DUTT YADAV) JUDGE VGR