- 1 - NC: 2025:KHC:1689 WP No. 18374 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 18374 OF 2024 (LB-TAX) BETWEEN: 1. M/S. GODHA REALTORS (INDIA) PVT. LTD., A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT 1956 NO 19-22,, SANDEEP NILAYAM, RAMAIAH REDDY COLONY, SECTOR - C BASAVANAGAR, MARATHAHALLI POST, BANGALORE - 560037 REPRESENTED BY ITS DIRECTOR SHRI RAMAIAH REDDY …PETITIONER (BY SRI. VIVEKANANDA T P., ADVOCATE) AND: 1. THE TOWN MUNICIPAL COUNCIL (JIGANI), ANEKAL TALUK - 560099 BANGALORE URBAN DISTRICT REPRESENTED BY ITS CHIEF OFFICER …RESPONDENT (BY SRI. NAGARAJ S JAIN., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA., PRAYING TO QUASH THE ENDORSEMENT BEARING NO. TMCJ./R.S./C.R./01/2024-25 DATED 17/05/2024 AT ANNEXUER-F AND THE ENDORSEMENT BEARING NO. TMCJ./R.S./C.R/02/2024-25 DATED 17/05/2024 AT ANNEXURE-G BOTH ISSUED BY THE RESPONDENT IN SO FAR AS IT RELATES TO THE DEMAND OF ARREARS OF PROPERTY TAX FROM YEARS 2016-17 TO 2024-25 IS CONCERNED, ETC. Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:1689 WP No. 18374 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE N S SANJAY GOWDA ORAL ORDER 1. The challenge in this writ petition is to the demand relating to payment of arrears of property tax from the year 2016-17 to 2024-25. 2. Though the entire demand has been challenged in the writ petition, learned counsel for the petitioner submits that the petitioner would confine its challenge only to the demand made for the year 2016-17 and 2017-18 on the ground that they are belated/time barred claims and cannot be made by the Municipality. 3. Learned counsel also places reliance on the order passed by this Court on 05.12.2024 in WP.No.18376/2024, which is a case relating to petitioner, however, in respect of adjoining property, which, came within the jurisdiction of another - 3 - NC: 2025:KHC:1689 WP No. 18374 of 2024 Municipality, in which, this Court has held that the claim in respect of years prior to 2018-19 cannot be enforced. 4. In that view of the matter, demand at Annexures-F and G insofar as it relates to payment of arrears of property tax for the year 2016-17 and 2017-18 shall stand quashed. 5. It is made clear that the petitioner would be liable to pay the arrears of property tax from 2018-19 onwards. 6. The Municipality shall register the khatha in favour of the petitioner within a period of two weeks on his payment of arrears of property tax as aforesaid. 7. Writ Petition is accordingly disposed of. Sd/- (N S SANJAY GOWDA) JUDGE PKS/List No.: 1 Sl No.: 37