- 1 - NC: 2025:KHC:5683 WP No. 34556 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE N S SANJAY GOWDA WRIT PETITION NO. 34556 OF 2024 (LB-TAX) BETWEEN: 1. MR P DEV KUMAR KAMBLI AGED 74 YEARS S/O SRI. P RAVIRAJ KAMBLI 2. MRS USHA DEV KUMAR AGED 69 YEARS, W/O MR P DEV KUMAR BOTH ARE RESIDING AT NO 99, AKSHATHA TOWERS, DEVA RESIDENCY K H ROAD, BENGALURU - 560027 BOTH REPRESENTED BY GPA HOLDER SMT AKSHATHA DEV PASHAN AGED 40 YEARS D/O SRI DEV KUMAR KAMBLI, R/AT NO 7, 2ND FLOOR, 7/3 SHANTHI GRUHA APARTMENT, BERLIE STREET, LANGFORD TOWN, RICHMOND TOWN BENGALURU - 560 025. …PETITIONERS (BY SMT. REVATHY ADINATH NARDE., ADVOCATE) AND: 1. BRUHATH BENGALURU MAHANAGARA PALIKE HAVING ITS OFFICE AT CORPORATION BUILDING J C ROAD, BENGALURU - 560002 BY ITS COMMISSIONER. Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:5683 WP No. 34556 of 2024 2. ASSISTANT REVENUE OFFICER BRUHATH BENGALURU MAHANAGARA PALIKE CORPORATION BUILDING, 1ST FLOOR, J C ROAD, BENGALURU - 560002. …RESPONDENTS (BY SMT. SUMANA BALIGA M., ADVOCATE FOR R1 & R2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DTD. 21.07.2024 IN ANNX-F SERIES.TO SET ASIDE THE ORDER UNDER OTS DTD. 21.07.2024 BEARING NO. ARO(KGN)/W-118/PR-327/2024-25 OF THE ALLEGED EVASION OF TAX EARMARKED FOR THE YEAR 2021-22 IN ANNX-F1. 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. This Writ Petition is filed challenging the demand notices which are produced as Annexures-F1 to F6. 2. Smt. Sumana Baliga, learned counsel appearing for Bruhat Bengaluru Mahanagara Palike ('the BBMP') submits that the said notices have been withdrawn and in lieu of the said notices, a fresh revised demand notice has been issued on 06.02.2025. - 3 - NC: 2025:KHC:5683 WP No. 34556 of 2024 3. She undertakes to furnish copies of this revised demand notice to the learned counsel for the petitioners. 4. In view of the fact that the impugned notices have been withdrawn and fresh demand notices have been issued, the prayers in the Writ Petition do not survive for consideration and the same is, accordingly, dismissed. 5. Liberty is reserved to the petitioners to challenge the revised demand notices, if they so desire. 6. 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.: 35