- 1 - NC: 2025:KHC:2854 WP No. 19184 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 19184 OF 2024 (LB-TAX) BETWEEN: 1. SRI LAKKE GOWDA, S/O SRI KEMPEGOWDA AGED ABOUT 49 YEARS RESIDENT OF NO.55 2ND MAIN ROAD D DEVARAJ URS TRUCK TERMINALS LIMITED PEENYA INDUSTRIAL AREA, BENGALURU 560022 …PETITIONER (BY SRI. A.C.BALARAJ., ADVOCATE) AND: 1. THE CHIEF COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE NO.1 N R SQUARE, HUDSON CIRCLE RANI KITTOR CHENNAMMA CIRCLE BENGALURU 560002 2. THE ASSISTANT REVENUE OFFICER OFFICE OF THE ASSISTANT REVENUE OFFICER LAKSHMIDEVINAGARA SUB DIVISION BENGALURU 560022 …RESPONDENTS (BY SRI. KESHAV M DATAR., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA., PRAYING TO QUASH THE IMPUGNED DEMAND ORDERS BEARING NO. ARO(LND)W-42/PR-661/2024-25 DTD 15.05.2024 ARO(LND)W-42/PR-662/2024-25 DTD 15.05.2024 ARO(LND)W-42/PR-663/2024-25 DTD 15.05.2024 ARO(LND)W-42/PR-664/2024-25 DTD 15.05.2024 ARO(LND)W-42/PR-665/2024-25 DTD 15.05.2024 ARO(LND)W-42/PR-666/2024-25 DTD 15.05.2024 Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2854 WP No. 19184 of 2024 ARO(LND)W-42/PR-667/2024-25 DTD 15.05.2024 ISSUED BY THE R-2 VIDE ANNX-G AND G1 SERIES, ETC. 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 petitioner is challenging the demand/orders that have been passed under Section 144(15)(3) of the Bruhat Bengaluru Mahanagara Palike Act, 2020 (for short, ‘BBMP Act’) by which the property taxes for the years 2016-17 upto 2022-23 have been demanded from the petitioner on the ground that there has been a discrepancy in the extent of the property declared in the returns and the property actually available at the spot. 2. Learned counsel for the petitioner submits that this determination has been done without notice to the petitioner and, therefore, the same cannot be sustained. He also seeks to contend that the demands have been made even for periods prior to the enactment of the BBMP Act and the demands - 3 - NC: 2025:KHC:2854 WP No. 19184 of 2024 which could have been made under the Karnataka Municipal Corporations Act, 1976 (for short, ‘KMC Act’) were also time barred atleast in so far as the years 2016-17 and 2017-18 are concerned. 3. Learned counsel for the BBMP disputes this contention and states that the orders impugned are valid and cannot be questioned. 4. A perusal of the orders which are impugned in this Writ Petition does not indicate that the petitioner was notified of the spot inspection or that they were notified, but refused to participate in the inspection. 5. In that view of the matter, the impugned orders cannot be sustained and the same are quashed. 6. A direction is issued by the BBMP to the petitioner as well as the concerned official of the BBMP, who shall conduct a spot inspection on 01.03.2025 and the petitioner shall not insist on a separate notice - 4 - NC: 2025:KHC:2854 WP No. 19184 of 2024 pursuant to the said spot inspection and the BBMP shall take appropriate action in accordance with law. 7. However, it is to be noticed here that the demands in Annexure-G and G1 in respect of the years 2016-17 and 2017-18 i.e., for the years prior to coming into force of the BBMP Act are time barred. 8. It will have to be noticed here that the liability to pay the tax under the KMC Act could be enforced by the BBMP even under the provisions of the BBMP Act by virtue of the repeals and savings provision. 9. However, at the same time, the demand or the liability that was incurred would have to be validly subsisting as on the date the BBMP chooses to exercise its right under the repeal and savings provisions. 10. It is noticed here that under the provisions of the KMC Act i.e., under Section 108A(14) there is a bar under the KMC Act to claim property tax in respect of - 5 - NC: 2025:KHC:2854 WP No. 19184 of 2024 properties which are already assessed if a period of three years have elapsed. 11. In the instant case, since the BBMP Act has come into force on 11.01.2021, the BBMP can only enforce the claims under the KMC Act for the periods three years prior to 11.01.2021 i.e., upto 11.01.2019. As a consequence, the demands that have been made in respect of 2016-17, 2017-18 and 2018-19 (until 11.01.2019) cannot be enforced and the same were accordingly quashed. The demand for remaining portion for the year 2018-19 i.e., from 11.01.2019 shall, however, subsist and will be dependent on the orders that would be passed after the inspection. This Writ Petition is, accordingly, allowed. 12. In view of the disposal of the petition, all pending interlocutory applications, if any, stand disposed of. Sd/- (N S SANJAY GOWDA) JUDGE HNM, List No.: 1 Sl No.: 21