- 1 - HC-KAR NC: 2025:KHC:24363 WP No. 38563 of 2013 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO.38563 OF 2013 (LB-TAX) BETWEEN: 1. SRI.DR.H.K.MARIYAPPA S/O LATE KENCHEGOWDA AGED ABOUT 80 YEARS 2. TEJ MARIYAPPA S/O DR.H.K.MARIYAPPA AGED ABOUT 50 YEARS 3. DARSHAN MARIYAPPA S/O DR.H.K.MARIYAPPA AGED ABOUT 47 YEARS 4. SUMAN MARIYAPPA MELVILLE D/O DR.H.K.MARIYAPPA AGED ABOUT 42 YEARS THE PETITIONER NO.1 IS THE GPA HOLDER OF PETITIONER NOS.2 TO 4 R/AT BRIGADE RATHNA APARTMENTS G-6, RANGARAO ROAD SHANKARAPURAM BENGALURU-560004 …PETITIONERS (BY SRI.VIDUR NAIR, ADVOCATE FOR SRI.NITIN PRASAD, ADVOCATE) Digitally signed by AL BHAGYA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24363 WP No. 38563 of 2013 AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA BENGALURU - 560 001 2. BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU -560002 REPRESENTED BY ITS COMMISSIONER 3. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU -560002 4. THE ASSISTANT REVENUE OFFICER BRUHAT BANGALORE MAHANAGARA PALIKE BANASHANKARI SUB DIVISION BENGALURU -560002 …RESPONDENTS (BY SRI.H.K.KENCHE GOWDA, AGA FOR R.1; SRI.S.H.PRASHANTH, ADVOCATE FOR R.2 TO R.4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTIFICATION DATED 21.12.12 ISSUED BY R2 BBMP AT ANNX-C AND ETC. THIS PETITION, COMING ON FOR FURTHER HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM - 3 - HC-KAR NC: 2025:KHC:24363 WP No. 38563 of 2013 ORAL ORDER This matter is de-linked from W.P.Nos.3758/2024, 19906/2014, 50117/2014, 23330/2015 and 40178/2018. 2. In the captioned writ petition, the petitioners have challenged the Notification dated 21.12.2012 issued by respondent No.2 - BBMP thereby demand is raised retrospectively from 2008 onwards. Consequently, the demand notices dated 25.02.2013 as per Annexures-D1 to D.6 issued by respondent No.4 are under challenge and endorsements dated 19.07.2013 as per Annexures E1 to E.5 issued by respondent No.4 are under challenge. 3. Learned counsel appearing for respondent Nos.2 to 4, on instructions, submits that there are no outstanding tax dues in respect of the schedule property insofar as the petitioners are concerned. She further submits, on instructions, that the khatha has already been issued in favour of the petitioners. - 4 - HC-KAR NC: 2025:KHC:24363 WP No. 38563 of 2013 4. An endorsement dated 01.01.2019, certifying that there are no tax dues for the period from 2008-09 to 2018-19, is also placed on record. 5. In view of the submissions made by the learned counsel for respondent Nos. 2 to 4 and taking into account the endorsement dated 01.01.2019, this Court is of the opinion that the relief sought in the writ petition has been met and the petition has, therefore, become infructuous. Accordingly, the writ petition is dismissed as having become infructuous. Sd/- (SACHIN SHANKAR MAGADUM) JUDGE NBM List No.: 1 Sl No.: 35