- 1 - NC: 2025:KHC:14421 WP No. 31611 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 31611 OF 2024 (LB-TAX) BETWEEN: 1. MR. MAHESH RAMAKRISHNA AGED ABOUT 44 YEARS, RESIDING AT NO.111, VAKIL GARDEN CITY THALGHATPURA KANAKAPURA ROAD, BANGALORE- 560 062 … PETITIONER (BY SRI. VACHAN H U., ADVOCATE) AND: 1. BRUHAT BENGALURU MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIONER N R SQUARE, BENGALURU - 560 002 2. THE ASSISTANT REVENUE OFFICER SHAKAMBARINAGAR - 179, NEAR OXFORD COLLEGE 29TH AND 30TH MAIN ROAD, 1ST PHASE, J P NAGAR BENGALURU … RESPONDENTS (BY SMT. SUMANA BALIGA M., ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:14421 WP No. 31611 of 2024 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE REVISED DEMAND NOTICES, ALL DTD. 04.09.2024 PASSED BY THE R-2 BEARING NO. ARO(JPN)W-179/PR-429/2024-25 (ANNEXURE-A), ARO(JPN)W-179/PR-430/2024-25 (ANNEXURE- A1), ARO(JPN)W-179/PR-431/2024-25 (ANNEXURE-A2), ARO(JPN)W-179/PR-432/2024-25 (ANNEXURE-A3), ARO(JPN)W-179/PR-434/2024-25 (ANNEXURE-A4), ARO(JPN)W-179/PR-435/2024-25 (ANNEXURE-A5), ARO(JPN)W-179/PR-436/2024-25 (ANNEXURE-A6), ARO(JPN)W-179/PR-437/2024-25 (ANNEXURE-A7) ALONG WITH THE RESPECTIVE SHOW CAUSE NOTICE FOR THE REVISION OF DEMAND UNDER OTS ASSERTING THAT THE PETITIONER HAS EVADED PAYMENT OF PROPERTY TAX AND THEREBY DIRECTING THE PETITIONER TO PAY DOUBLE THE DIFFERENCE AMOUNT OF THE PROPERTY TAX DUE 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 present petition has been filed by the petitioner seeking for setting aside of the revised demand notices at Annexures-A to A7. 2. It is the case of the petitioner that the demand notices issued are without any basis as the demand notices have been issued which is not preceded by any inspection as contemplated under Section 144(15)(a) of - 3 - NC: 2025:KHC:14421 WP No. 31611 of 2024 the Bruhat Bengaluru Mahanagara Palike Act, 2020 (for short 'the Act'). 3. It is the case of the petitioner that he has not been heard before issuance of show cause notices. Various other contentions have also been raised. 4. Smt. Sumana Baliga, learned counsel appearing on behalf of respondent - BBMP upon instructions submits that the demand notices at Annexures-A to A7 were issued in the context of One Time Settlement Scheme and the said notices would be withdrawn. 5. In light of such stand of the respondent - BBMP, reserving liberty to initiate fresh proceedings as per law, the demand notices at Annexures-A to A7 are set aside and the respondents to initiate fresh proceedings strictly as per law after taking note of the procedure laid down in the case of Shariff Constructions vs. BBMP and another in W.P.No.1867/2024 disposed off on 22.02.2024. - 4 - NC: 2025:KHC:14421 WP No. 31611 of 2024 6. Accordingly, petition is disposed off. Sd/- (S SUNIL DUTT YADAV) JUDGE VP