- 1 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE R. NATARAJ WRIT PETITION NO. 37162 OF 2025 (LB-TAX) BETWEEN: 1. SRI. P. PARAMESHWARA S/O.PAPANNA V @ PAPANNA REDDY V, AGED ABOUT 45 YEARS, 2. SRI. P. VENKATESH REDDY, S/O. PAPANNA V @ PAPANNA REDDY V, AGED ABOUT 43 YEARS, 3. SRI.P. AMARESH, S/O.PAPANNA V AND PAPANNA REDDY V AGED ABOUT 41 YEARS, ALL THE ABOVE RESIDING AT NO.14, KEVIN REDDY ROAD, CHELAKERE MAIN ROAD, KALYANA NAGAR POST, BENGALURU-560 043. …PETITIONERS (BY SRI. S.V. BHAT, ADVOCATE) AND: 1. THE JOINT COMMISSIONER BENGALURU EAST CITY CORPORATION, OLD CMC BUILDING, BEGUR MAIN ROAD, BOMMANAHALLI, BENGALURU - 560068 2. THE REVENUE OFFICER, K.R. PURAM DIVISION, BENGALURU EAST CITY CORPORATION BENGALURU-560043. …RESPONDENTS (BY SRI. PAWAN KUMAR, ADVOCATE) Digitally signed by MARKONAHALLI RAMU PRIYA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT HEREIN TO FORTHWITH REMOVE THE LOCK AND SEAL PUT BY THEM TO THE CHAMBER OF THE HEAD MASTER/PRINCIPAL FO THE SCHOOL COLLEGE OF M/S NARAYANA EDUCATION SOCIETY IN THE SCHEDULE PROPERTY ON 27.11.2025 BY QUASHING THE ORDER OF ATTACHMENT AT ANNEXURE-E BEARING NO.RO(KRP)W-25/NOV/2025-26/AO-235224 DATED 05.11.2025 ISSUED BY THE 2ND RESPONDENT AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE R. NATARAJ ORAL ORDER The petitioners have sought for a writ in the nature of mandamus to direct the respondents to forthwith remove the lock and seal put by them to the chamber of the Headmaster/Principal of the School/College of M/s.Narayana Educational Society in the schedule property on 27.11.2025 and quash the order of attachment bearing No.RO(KRP)W- 25/NOV/2025-26/AO-235224 dated 05.11.2025 issued by the respondent No.2. They have also sought for a direction to the respondents to pay a sum of Rs.70.000/- by way of - 3 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 compensation for denying entry into the chamber of the principal of the School for the last 8 days. 2. (i) The petitioners contend that they are the joint owners of the property bearing BBMP Khatha No.17, converted survey No.86/4, Challakere Village, K.R. Puram Hobli, Bengaluru East Taluk, Bengaluru, measuring east to west 311 feet and north to south 105 feet. They contend that the property is assessed to tax by the corporation and Khatha is issued by the Bruhat Bengaluru Mahanagara Palike (henceforth referred to as 'BBMP'). They claim that they have paid the property tax and that there is no arrears. They have constructed a building and let it out to M/s.Narayana Educational Society under a lease deed dated 08.10.2021, which is duly registered. (ii) They contend that since the property is used for educational purposes, they are entitled for exemption from payment of property tax in view of Section 152 of the Bruhat Bengaluru Mahanagara Palike Act, 2020(henceforth referred to as 'the BBMP Act, 2020'). They contend that after the promulgation of the Greater Bengaluru Governance Act, 2024 - 4 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 (henceforth referred to as 'the GBGA Act, 2024'), the Bruhat Bengaluru Mahanagar Palike was dissolved with effect from 15.05.2025 and new areas are included within the limits of the Greater Bengaluru area. They claim that the property in question now lies within the Bengaluru East City Corporation. (iii) They contend that for the assessment years 2023- 24 and 2024-25 the provisions of the BBMP Act, 2020 as amended was applicable and the property had to be assessed under the provisions of the BBMP Act, 2020. They contend that though the property of the petitioners is exempt from payment of property tax, without issuing any show cause notice and without following the mandatory requirements, the respondent No.2 issued an order of attachment of the property of the petitioners under Section 159 of the GBGA Act, 2024 read with Bruhat Bengaluru Mahanagar Palike Property Tax (Assessment, Recovery and Management) Rules, 2024, on the ground that an amount of Rs.7,20,224/- is liable to be paid as property tax. The petitioners contend that they were not served with any notice before issuing the order of attachment. - 5 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 (iv) In the meanwhile, the respondent No.2 visited the school on 27.11.2025 and forcibly locked the chamber of the Headmaster/Principal of the College. The petitioners are therefore before this Court challenging the action of the respondents as well as the order of attachment. 3. The learned counsel for the petitioners contended that under the BBMP Act, 2020, the petitioners were entitled for exemption from payment of property tax. The same exemption is also provided under Section 154 of the GBGA Act, 2024. He contends that for the years 2023-24 and 2024-25, the property had to be assessed to tax as per the BBMP Act, 2020 and since the petitioners were exempt from payment of property tax, as the property was leased to an educational institution on 08.10.2021, the demand made by the respondents is without the authority of law. He therefore contends that the impugned attachment as well as the order seizing the chamber of the Headmaster are liable to be set aside. 4. Per contra, the learned counsel for the respondents submitted that the petitioner has paid the property tax for the years 2023-24 and has not claimed exemption. He contends - 6 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 that in view of the above, the respondents were forced to initiate steps for recovery of the unpaid property tax for the year 2024-25. He however contends that if the petitioner intends to seek exemption, they have to file appropriate application online and that the respondents would consider the same in accordance with law. He further contends that the exemption however does not extend to payment of service charges and even if the petitioner is exempt from payment of property tax, they are bound to pay the service charges as prescribed under Section 154 of the GBGA Act, 2024. 5. The learned counsel for the petitioners in response submitted that the petitioners are contemplating filing appropriate application seeking refund of the tax already paid for the year 2023-24 and that they would take immediate steps for claiming exemption from payment of property tax for the year 2024-25 and onwards. He however submits that if a fresh demand is made claiming the service charges, the petitioners would pay the same if it is in accordance with law. - 7 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 6. I have considered the submissions of the learned counsel for the petitioners and the learned counsel for the respondents. 7. The fact that the property in question is used for educational purposes, is evident from a lease deed dated 08.10.2021 executed by the petitioners in favour of M/s.Narayana Educational Society. Therefore, the property in question is exempt from payment of property tax as provided under Section 152 of the BBMP Act, 2020 and Section 154 of the GBGA Act, 2024. However, such exemption ought to be claimed by the petitioners, but it appears that the petitioners had paid the property tax for the year 2023-24 and consequently, their default in paying the tax for the year 2024- 25 has attracted the attention of the respondents, who has raised demands and thereafter issued the impugned attachment order. Therefore, though no fault could be found with the respondents, the petitioner was bound to make appropriate application online claiming exemption from payment of property tax on the ground that the property is used for educational purposes. In that view of the matter and - 8 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 also taking into account the fact that the building is used for educational activity, the petitioners are entitled for the reliefs sought for in this writ petition, subject however to further conditions. 8. In view of the above, the following order is passed: ORDER i. The petition is allowed in part. ii. The impugned order of attachment bearing No. RO(KRP)W-25/NOV/2025-26/AO-235224 dated 05.11.2025 passed by the respondent No.2 is set aside. iii. The respondent No.3 is directed to forthwith release the chamber of the Headmaster/Principal that was seized on 27.11.2025. iv. The petitioners shall file appropriate online application within 10 days from today seeking exemption from payment of property tax for the year 2024-25 and enclose therewith all relevant material to justify that the building in question is used for educational purposes. - 9 - HC-KAR NC: 2025:KHC:52457 WP No. 37162 of 2025 v. The respondents are at liberty to consider the application in accordance with law. vi. The respondents shall raise a fresh demand in respect of the service charges payable by the petitioners for the years 2023-24 and 2024-25 and for the following years. If a demand is raised and if it is in accordance with law, the petitioners shall pay the same. vii. The writ petition stands disposed off on the above terms. Sd/- (R. NATARAJ) JUDGE BKN/List No.: 1 Sl No.: 19