- 1 - NC: 2025:KHC:1305 WP No. 17087 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 17087 OF 2024 (LB-TAX) BETWEEN: INDIAN OIL CORPORATION LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, INDIAN OIL BHAVAN NO.28, 1ST FLOOR ANJUMAN KAY ARR TOWER P. KALINGA RAO ROAD BANGALORE-560 027 REPRESENTED BY ITS DEPUTY GENERAL MANAGER MR. PREMJEET. …PETITIONER (BY SMT. KAVITHA DAMODARAN, ADVOCATE) AND: 1. THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE HUDSON CIRCLE N.R. ROAD, BENGALURU-560 002. 2. ASSISTANT REVENUE OFFICER YESHWANTHPURA SUB-DIVISION BRUHAT BENGALURU MAHANAGARA PALIKE BENGALURU-560 022. …RESPONDENTS (BY SMT. SUMANA BALIGA M., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED NOTICE NO.ARO/489/RI-PR/W636/23-24 DATED Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:1305 WP No. 17087 of 2024 13.02.2024 ISSUED BY THE R-2 (ANNEXURE-A HEREIN) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. The prayer in this petition is for a direction to set aside the notice by which the petitioner was directed to pay the property tax on the ground that he was the occupier of the property. 2. The learned counsel appearing for the Bruhat Bengaluru Mahanagara Palike (“BBMP”) submits that pursuant to the impugned notice, the owner of the property i.e., the Hindustan Machine Tools Limited has actually paid the property tax and therefore, the prayer in the instant writ petition would not survive for consideration. 3. In my view, since the prayer of the petitioner was essentially to avoid the liability of paying the property tax and since the owner viz., Hindustan - 3 - NC: 2025:KHC:1305 WP No. 17087 of 2024 Machine Tools Limited has paid the property tax, the prayer in this writ petition would not survive for consideration and consequently, the writ petition is disposed of having become unnecessary. Sd/- (N S SANJAY GOWDA) JUDGE RK List No.: 1 Sl No.: 61