1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF JULY, 2025 BEFORE THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO. 2272 OF 2024 (LB-TAX) C/W WRIT PETITION NO. 14607 OF 2022 (LB-TAX) WRIT PETITION NO. 19440 OF 2022 (LB-BMP) WRIT PETITION NO. 3881 OF 2024 (LB-TAX) WRIT PETITION NO. 3889 OF 2024 (LB-TAX) WRIT PETITION NO. 3900 OF 2024 (LB-TAX) WRIT PETITION NO. 3908 OF 2024 (LB-TAX) WRIT PETITION NO. 3909 OF 2024 (LB-TAX) WRIT PETITION NO. 4704 OF 2024 (LB-TAX) WRIT PETITION NO. 5339 OF 2024 (LB-TAX) WRIT PETITION NO. 7268 OF 2024 (LB-TAX) WRIT PETITION NO. 9741 OF 2024 (LB-TAX) WRIT PETITION NO. 10679 OF 2024 (LB-TAX) WRIT PETITION NO. 19777 OF 2024 (LB-TAX) WRIT PETITION NO. 408 OF 2025 (LB-TAX) IN W.P.No. 2272/2024 BETWEEN: PKM EDUCATIONAL TRUST RAJA REDDY LAYOUT, HESARAGHATTA ROAD NEAR CHIKKABANAVARA RAILWAY STATION BANGALORE-560 090. REPRESENTED BY ITS SECRETARY. ...PETITIONER (BY SRI. GIRISH KUMAR .S.O, ADVOCATE) AND: 1 . THE CHIEF COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE 2 N.R. SQUARE BANGALORE-560 001. 2 . THE ZONAL COMMISSIONER DASARAHALLI ZONE BRUHAT BENGALURU MAHANAGARA PALIKE BANGALORE-560 057. 3 . ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE SHETTYHALLI SUB DIVISION BANGALORE-560 057. …RESPONDENTS (BY SMT. SUMANA BALIGA .M, ADVOCATE FOR R1 TO R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDERS AND DEMAND NOTICES DATED 01/02/2022 ISSUED BY R3 PRODUCED AT ANNEXURE-A BEARING NO. ARO(STH)/W-12/PR-20/2020-21 AND ETC. IN W.P.No. 14607/2022 BETWEEN: HASNATH EDUCATION SOCIETY A MINORITY EDUCATION INSTITUTION NO. 43, DICKENSON ROAD BANGALORE - 560042 REPRESENTED BY ITS SECRETARY MR. SAYEED MUNAVAR ...PETITIONER (BY SRI. GOKUL KUMAR .S.O, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT 3 VIKASA SOUDHA DR AMBEDKAR VEEDHI BANGALORE-560001. 2 . BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE, HUDSON CIRCLE BANGALORE - 560001 REPRESENTED BY ITS COMMISSIONER 3 . THE ASSISTANT REVENUE OFFICER FRAZER TOWN SUB DIVISION , BBMP M M ROAD, FRAZER TOWN BANGALORE - 560005. …RESPONDENTS (BY SRI. RUEBEN JACOB, AAG FOR SRI. BOPANNA .B AGA FOR R1; SRI. BHANUPRAKASH .V.G, ADVOCATE FOR R2 AND R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED SEC.152(1)(i)(b) OF THE BBMP ACT 2020 AS UNCONSTITUTIONAL FOR BEING VIOLATIVE OF ARTICLE 14, 21A, 38, 39(1)(f) AND 51(A)(k) VIDE ANNEXURE-L AND ETC. IN W.P.No. 19440/2022 BETWEEN: AUDEN INSTITUTE OF EDUCATION A REGISTERED SOCIETY HAVING ITS OFFICE AT 7TH BLOCK, 3RD STAGE, BANASHANKARI BENGALURU, KARNATAKA-560 085. REP. BY ITS DIRECTOR N.R. HARI KUMAR REGISTERED UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT ...PETITIONER (BY SRI. PAWAN SHYAM .A, ADVOCATE) 4 AND: 1 . STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA BANGALORE-560001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIONER N R SQUARE, BANGALORE KARNATAKA-560001. …RESPONDENTS (BY SRI. BOPANNA .B, AGA FOR R1; SRI. B.L. SANJEEV, ADVOCATE FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING QUASH THE IMPUGNED CHALLANS FOR APPLICATION NO. 1296487 AND APPLICATION NO.13003896 DATED 19.09.2022 VIDE ANNEXURE B1 AND B2, AND ETC. IN W.P.No. 3881/2024 BETWEEN: 1 . MANJULA EDUCATION SOCIETY AN EDUCATION SOCIETY REGISTERED UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT, 1960 (AS PER COLUMN 13) HAVING ITS OFFICE AT NO. 1948 AND 1949, 2ND STAGE, RAJAJINAGAR BENGALURU - 560010. REPRESENTED BY ITS SECRETARY SMT. RASHMI RAVIKIRAN 2 . EAST WEST PUBLIC SCHOOL AN EDUCATIONAL INSTITUTION 5 CONSTITUTED UNDER THE PROVISIONS OF CHILD RIGHT TO EDUCATION ACT, 2009 AND KARNATAKA EDUCATION ACT, 1983 HAVING ITS SCHOOL AT NO. 1948 AND 1949, 2ND STAGE, RAJAJINAGAR BANGALORE - 560010. REPRESENTED BY ITS HEADMISTRESS SMT. VIJAYALAKSHMI .R ...PETITIONERS (BY SRI. SHARATH S. GOGI, ADVOCATE) AND: 1 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N .R. SQUARE, J.C. ROAD BENGALURU - 560002. 2 . THE ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE MALLESHWARAM SUB DIVISION BENGALURU - 560003. …RESPONDENTS (BY SRI. SANJEEV .B.L, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER AND DEMAND NOTICES BEARING NO. ARO(MLW)/W-66/PR- 526/2020-21 DATED 12.10.2023 FOR RS. 193875/- FOR THE PERIOD 2016-17 AND ETC. IN W.P.No. 3889/2024 BETWEEN: 1 . MANJULA EDUCATION SOCIETY AN EDUCATION SOCIETY REGISTERED UNDER THE KARNATAKA SOCIETIES 6 REGISTRATION ACT, 1960 (AS PER COLUMN 13) HAVING ITS OFFICE AT NO. 1948 AND 1949, 2ND STAGE RAJAJINAGAR, BENGALURU - 560010 REPRESENTED BY ITS SECRETARY SMT. RASHMI RAVIKIRAN 2 . EAST WEST PUBLIC SCHOOL AN EDUCATIONAL INSTITUTION CONSTITUTED UNDER THE PROVISIONS OF CHILD RIGHT TO EDUCATION ACT, 2009 AND KARNATAKA EDUCATION ACT, 1983 HAVING ITS SCHOOL AT NO. 1948 AND 1949 2ND STAGE, RAJAJINAGAR BANGALORE - 560010 REPRESENTED BY ITS HEADMISTRESS SMT. VIJAYALAKSHMI .R ...PETITIONERS (BY SRI. SHARATH S. GOGI, ADVOCATE) AND: 1 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N .R. SQUARE, J.C. ROAD BENGALURU - 560002. 2 . THE ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE MALLESHWARAM SUB DIVISION BENGALURU - 560003. …RESPONDENTS (BY SRI. MONESH KUMAR, ADVOCATE FOR R1 & R2) 7 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER OF DEMAND NOTICES BEARING NO. ARO(MLW)/W-66/PR- 508/2020-21 FOR RS. 2,15,007/- AND ETC. IN W.P.No. 3900/2024 BETWEEN: 1 . MANJULA EDUCATION SOCIETY AN EDUCATION SOCIETY REGISTERED UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT , 1960 (AS PER COLUMN 13) HAVING ITS OFFICE AT NO. 1948 AND 1949 2ND STAGE, RAJAJINAGAR BENGALURU - 560010 REPRESENTED BY ITS SECRETARY SMT. RASHMI RAVIKIRAN 2 . EAST WEST PUBLIC SCHOOL AN EDUCATIONAL INSTITUTION CONSTITUTED UNDER THE PROVISIONS OF CHILD RIGHT TO EDUCATION ACT, 2009 AND KARNATAKA EDUCATION ACT, 1983 HAVING ITS SCHOOL AT NO. 1948 AND 1949, 2ND STAGE, RAJAJINAGAR BANGALORE - 560010 REPRESENTED BY ITS HEADMISTRESS SMT. VIJAYALAKSHMI .R ...PETITIONERS (BY SRI. SHARATH S. GOGI, ADVOCATE) AND: 1 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE 8 N .R. SQUARE, J.C. ROAD BENGALURU - 560002. 2 . THE ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE MALLESHWARAM SUB DIVISION BENGALURU - 560003. …RESPONDENTS (BY SRI. MONESH KUMAR, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER AND DEMAND NOTICES BEARING NO. ARO(MLW)/W-66/PR- 514/2020-21 FOR RS. 3,85,998/- FOR THE PERIOD 2016-17 AND ETC. IN W.P.No. 3908/2024 BETWEEN: 1 . MANJULA EDUCATION SOCIETY AN EDUCATION SOCIETY REGISTERED UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT, 1960 (AS PER COLUMN 13) HAVING ITS OFFICE AT NO. SECOND STAGE RAJAJINAGAR, BENGALURU - 560010 REPRESENTED BY SECRETARY SMT. RASHMI RAVIKIRAN 2 . EAST WEST PUBLIC SCHOOL AN EDUCATIONAL INSTITUTION CONSTITUTED UNDER THE PROVISIONS OF CHILD RIGHT TO EDUCATION ACT, 2009 AND KARNATAKA EDUCATION ACT, 1983 HAVING ITS SCHOOL AT NO. SECOND STAGE, RAJAJINAGAR BANGALORE - 560010 REPRESENTED BY ITS 9 HEADMISTRESS SMT. VIJAYALAKSHMI .R ...PETITIONERS (BY SRI. SHARATH S. GOGI, ADVOCATE) AND: 1 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N .R. SQUARE, J.C. ROAD BENGALURU - 560002. 2 . THE ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE MALLESHWARAM SUB DIVISION BENGALURU - 560003. …RESPONDENTS (BY SRI. MONESH KUMAR, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE ORDER AND DEMAND NOTICES BEARING NO. ARO(MLW)/W-66/PR- 520/2020-21 FOR RS. 142518/- FOR THE PERIOD 2016-17 AND ETC. IN W.P.No. 3909/2024 BETWEEN: 1 . SUBRAMANYA EDUCATION SOCIETY (EAST WEST COLLEGE) AN EDUCATION SOCIETY REGISTERED UNDER THE MYSURU SOCIETIES REGISTRATION ACT 1960 (MYSORE ACT NO 17 OF 1960) HAVING ITS OFFICE AT NO. 1948/49 8TH MAIN, E-BLOCK, 2ND STAGE RAJAJINAGAR, BANGALORE - 560010 10 REPRESENTED BY ITS SECRETARY SRI. TEJAS KIRAN 2 . EAST WEST INSTITUTE OF TECHNOLOGY AN AFFILATED TO VTU BELAGAVI APPROVED BY AICTE RECOGNIZED BY GOVT. OF KARNATAKA ARE HAVING ITS CAMPUS AT NO. 63 BEL LAYOUT, 1ST STAGE, HEROHALLI BANGALORE - 560 097. REPRESENTED BY ITS PRINCIPAL DR. CHANNAKESHAVULU ...PETITIONERS (BY SRI. SHARATH S. GOGI, ADVOCATE) AND: 1 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N.R. SQUARE, J.C. ROAD BENGALURU - 560 002. 2 . THE ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE HEROHALLI SUB-DIVISION BENGALURU - 560 097. …RESPONDENTS (BY SRI. MONESH KUMAR, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE DEMAND NOTICE BEARING NO. A.SA.PA.NO: VA.AA/RA.RA.NA.VA./P.R./99/2023-24 FOR AN AMOUNT OF RS. 4,27,45,252/- DATED 07/12/2023, SHOW CAUSE NOTICES FOR THE PERIOD 2016-17, FOR THE PERIOD 2017-18, FOR THE PERIOD 2018-19, FOR THE PERIOD 2019/20, AND FOR THE PERIOD 2020- 21 (5 SHOW CAUSE NOTICES) EACH BEING FOR RS. 71,05,108.75 (RUPEES SEVENTY ONE LAKHS FIVE THOUSAND ONE HUNDRED 11 AND EIGHT RUPEES SEVENTY FIVE PAISE ONLY) HAVING COMMON APPLICATION NO. 1600122282, AND THE SHOW CAUSE NOTICE FOR THE PERIOD 2021-22 VIDE APPLICATION NO. 1600122282 FOR AN AMOUNT OF RS. 72,19,707.28 (RUPEES SEVENTY TWO LAKHS NINETEEN THOUSAND SEVEN HUNDRED AND SEVEN AND TWENTY EIGHT PAISE ONLY), ALL THE ABOVE NOTICES HAVING SAME DATE I.E. 13/12/2023 AND ETC. IN W.P.No. 4704/2024 BETWEEN: 1 . NEW HORIZON EDUCATION AND AGRICULTURAL TRUST A REGISTERED TRUST HAVING OFFICE AT 100 FEET ROAD, INDIRANAGAR BENGALURU-560008. REPRESENTED BY ITS MANAGING TRUSTEE SRI. MOHAN MANGHNANI ...PETITIONER (BY SRI. M.S. RAJENDRA, ADVOCATE FOR SRI. VIVEK HOLLA, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT BY ITS PRINCIPAL SECRETARY VIDHANA SOUDHA DR AMBEDKAR ROAD BENGALURU-560001. 2 . BRUHAT BANGALORE MAHANAGARA PALIKE NARASIMHARAJA CIRCLE BENGALURU-560001. REPRESENTED BY ITS COMMISSIONER 3 . THE ASSISTANT REVENUE OFFICER C V RAMAN NAGAR, SUB DIVISION 12 DISPENSARY ROAD BRUHAT BANGALORE MAHANAGARA PALIKE BENGALURU-560001. …RESPONDENTS (BY SRI. RUEBEN JACOB, AAG FOR SRI. BOPANNA .B, AGA FOR R1; SRI. MONESH KUMAR, ADVOCATE FOR R2 AND R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH ORDER BEARING NO. ARO(WFD)/W-149/PR-625/2023-24 DATED 01/02/2024 ISSUED BY THE ASSISTANT REVENUE OFFICER, THE THIRD RESPONDENT HEREIN (ANNEXURE-H1) FOR AY 2016-17 AND ETC. IN W.P.No. 5339/2024 BETWEEN: 1 . NEW HORIZON EDUCATIONAL AND CULTURAL TRUST A REGISTERED TRUST HAVING OFFICE AT 100 FEET ROAD, INDIRANAGAR BENGALURU-560008. REPRESENTED BY ITS MANAGING TRUSTEE SRI. MOHAN MANGHNANI AGED ABOUT 64 YEARS ...PETITIONER (BY SRI. M.S. RAJENDRA, ADVOCATE FOR SRI. VIVEK HOLLA, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT BY ITS PRINCIPAL SECRETARY VIDHANA SOUDHA, DR AMBEDKAR ROAD BENGALURU-560001. 13 2 . BRUHAT BANGALORE MAHANAGARA PALIKE NARASIMHARAJA CIRCLE BENGALURU-560001. BY ITS COMMISSIONER 3 . THE ASSISTANT REVENUE OFFICER C V RAMAN NAGAR, SUB DIVISION BRUHAT BANGALORE MAHANAGARA PALIKE DISPENSARY ROAD BENGALURU-560001. …RESPONDENTS (BY SRI. RUEBEN JACOB, AAG FOR SRI. BOPANNA .B, AGA FOR R1; SRI. MONESH KUMAR, ADVOCATE FOR R2 AND R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH DEMAND NOTICE BEARING NO. ARO(C.V.R.N.)/R1-PR/W DATED 10.01.2024 ISSUED BY THE ASSISTANT REVENUE OFFICER, BBMP, THE 3RD RESPONDENT HEREIN (ANNEXURE-H). IN W.P.No. 7268/2024 BETWEEN: 1 . MITRA FOUNDATION A REGISTERED PUBLIC CHARITABLE TRUST NO.7/1, 2nd MAIN, ARAKERE BEGUR HOBLI, BANGALORE-560076 REPRESENTED BY ITS TRUSTEE MRS. LATHA RAGUKUMAR ...PETITIONER (BY SRI. DEVARAJ .K.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REP BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT 14 M.S BUILDING, DR. AMBEDKAR ROAD BANGALORE-560001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N.R SQUARE, BENGALURU-560002. REPRESENTED BY ITS COMMISSIONER 3 . ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE AREKERE SUB DIVISION BOMMANAHALLI ZONE BENGALURU-560 076. …RESPONDENTS (BY SRI. RUEBEN JACOB, AAG FOR SRI. BOPANNA .B, AGA FOR R1 SRI. ACHAPPA .P.B, ADVOCATE FOR R2 & R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH DEMAND NOTICE DATED 10/08/2023 BEARING NO.387152 (ANNEXURE-A) AND THE DEMAND NOTICE DATED 28.11.2023 (ANNEXURE-B) ISSUED BY THE R3 AND NO. 193/NOV/2023- 24/268801 AND ETC. IN W.P.No. 9741/2024 BETWEEN: 1 . HASNATH EDUATION SOCIETY A MINORITY INSTITUTION NO.43, DICKENSON ROAD BANGALORE-560042 REPRESENTED BY ITS SECRETARY MR. SAYEED MUNAVAR ...PETITIONER (BY SRI. CHANDPASHA, ADVOCATE) 15 AND: 1 . THE STATE OF KARNATAKA REP. BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIKASA SOUDHA, DR. AMBEDKAR VEEDI BANGALORE-560001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE N.R SQUARE, HUDSON CIRCLE BENGALURU-560002. REPRESENTED BY ITS COMMISSIONER 3 . THE ASSISTANT REVENUE OFFICER HBR LAYOUT SUB-DIVISION BENGALURU-560 043. …RESPONDENTS (BY SRI. RUEBEN JACOB, AAG FOR SRI. BOPANNA .B, AGA FOR R1 SRI. PAWAN KUMAR, ADVOCATE FOR R2 AND R3 ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED SECTION 152 (1)(i) (b) OF THE BBMP ACT 2020 AS UNCONSTITUTIONAL FOR BEING VIOLATIVE OF ARTICLE 14, 21A, 38, 39(1), (f) AND 51 (a) (k) OF THE CONSTITUTION OF INDIA. IN W.P.No. 10679/2024 BETWEEN: 1 . CHRIST TRUST FORMALLY KNOWN AS CHRIST UNIVERSITY TRUST CHIRST UNIVERSITY CAMPUS HOSUR ROAD, DRC POST BENGALURU URBAN-560 029. REPRESENTED BY ITS AUTHORISED REPRESENTATIVE 16 ANIL JOSEPH PINTO AGED ABOUT 47 YEARS ...PETITIONER (BY SRI. PRASHANTH .V.G, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REP BY ITS PRINCIPAL SECRETARY DEPAWRTMETN OF URBAN DEVELOPMENT M S BUILDING, DR. AMBEDKAR ROAD BANGALORE-560 001. 2 . BRUHAT BENGALURU MAHANAGARA PALIKE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, HUDSON CIRCLE BANGALORE-560 002. 3 . ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE AREKERE SUB DIVISION BENGALURU-560 076. 4 . JOINT DIRECTOR URBAN PLANNING (SOUTH) BRUHAT BENGALURU MAHANAGARA PALIKE HUDSON CIRCLE BANGALORE-560 002. 5 . SPECIAL REVENUE COMMISSIOENR BRUHAT BENGALURU MAHANAGARA PALIKE N.R. SQUARE, HUDSON CIRCLE BANGALORE-560 002. …RESPONDENTS (BY SRI. RUEBEN JACOB, AAG FOR SRI. BOPANNA, AGA FOR R1; SMT. SUMANA BALIGA, ADVOCATE FOR R2 TO R5) 17 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT SECTION 144 AND 152 OF THE BRUHAT BANGALORE MAHANAGARA PALIKE ACT, 2020 (PRIOR TO THE AMENDEMENT DATED 10.03.2023) IN SO FAR AS IMPOSING PROPERTY TAX LIABILITY ON THE PRIVATE EDUCATIONAL INSTITUTIONS WAS UNCONSTITUTIONAL AND THAT IT HAD NO VALIDITY AND ETC. IN W.P.No. 19777/2024 BETWEEN: 1 . SRI SRI RAVISHANKAR VIDYA MANDIR TRUST AT NO.4, 11TH CROSS HBCS LAYOUT, VIDYARANYAPURA BENGALURU - 560097. REPRESENTED BY ITS AUTHORISED SIGNATORY SMT. MAMATHA RAVIPRAKASH ...PETITIONER (BY SRI. OJASWI, ADVOCATE) AND: 1 . BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE, BENGALURU KARNATAKA - 560002 REPRESENTED BY ITS COMMISSIONER 2 . THE ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE WARD NO.9, VIDYARANYAPURA SUB-DIVISION BANGALORE - 560097. …RESPONDENTS (BY SMT. SUMANA BALIGA, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE DEMAND NOTICE DATED 03.01.2024 ISSUED TO THE PETITIONER DEMANDING PAYMENT OF PROPERTY TAX FOR THE YEAR 2023-24 18 NO. W-9/JAN/2023-24/052117 AMOUNTING TO A SUM OF RS. 8,83,614 (RS. EIGHT LAKHS EIGHTY THREE THOUSAND SIX HUNDRED FOURTEEN RUPEES ONLY) MARKED AT ANNEXURE-J1 AND ETC. IN W.P.No. 408/2025 BETWEEN: 1 . G.D.A. FOUNDATION TRUST NO. 16, SOUTH END ROAD BANGALORE-560004 REPRESENTED BY ITS MANAGING TRUSTEE DR. ARCHANA SURANA D/O. DR. PARASMAL BHANDARI AGED ABOUT 58 YEARS. 2 . SURANA COLLEGE ESTABLISHED AND RUN BY G.D.A. FOUNDATION TRUST NO. 16, SOUTH END ROAD BANGALORE- 560004. REPRESENTED BY ITS MANAGING TRUSTEE DR. ARCHANA SURANA D/O. DR. PARASMAL BHANDARI AGED ABOUT 58 YEARS. ...PETITIONERS (BY SRI. GOUTHAM .A.R, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REP BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT M.S. BUILDING, DR.AMBEDKAR ROAD BANGALORE-560001. 19 2 . BRUHAT BENGALURU MAHANAGARA PALIK REPRESENTED BY ITS COMMISSIONER N.R SQUARE, BENGALURU KARNATAKA - 560002. 3 . ASSISTANT REVENUE OFFICER BANASHANKARI SUB DIVISION BBMP, BANGALORE-560108. 4 . SPECIAL REVENUE COMMISSIONER BBMP, N.R SQUARE BANGALORE-560002. …RESPONDENTS (BY SRI. REUBEN JACOB, AAG FOR SRI. BOPANNA .B, AGA FOR R1; SMT. SUMANA BALIGA, ADVOCATE FOR R2 TO R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PRIVATE EDUCATIONAL INSTITUTIONS ESTABLISHED AND ADMINISTERED WITHIN BRUHAT BANGALORE MAHANAGAR PALIKE AREA ARE NOT LIABLE TO PAY PROPERTY TAX UNDER THE BRUHAT BANGALORE MAHANAGAR PALIKE ACT 2020 AND ETC. THESE WRIT PETITIONS HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 21.07.2025, THIS DAY ORDER WAS PRONOUNCED THEREIN, AS UNDER: CORAM: HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM 20 C.A.V ORDER Since common issue is involved in all these petitions, the same are taken up together and are disposed of by this common order. 2. The petitioners in the present batch of writ petitions have called in question the demand notices issued by the respondent – Bruhat Bengaluru Mahanagara Palike (BBMP), which are based on the Circular dated 26.12.2023. It is contended that the said demand notices have no legal sanctity and are liable to be set aside, as they are premised on a circular which has already been struck down. 3. This Court finds considerable force in the submissions advanced by the learned counsel for the petitioners. This Court in the connected matter, namely W.P.No.1649/2024, has already adjudicated upon the legality and validity of the Circular dated 26.12.2023. In the said petition, the Court has categorically held that the impugned circular is arbitrary, ultra vires, and contrary to the substituted 21 provisions of Section 152 of the Bruhat Bengaluru Mahanagara Palike Act, 2020, which came into force with effect from 10.03.2023. Consequently, this Court, in the said connected writ petition, has quashed the Circular dated 26.12.2023 and the consequential demand notice issued thereunder. For easy reference relevant portion of the above mentioned order is extracted, which reads as under: "11. A plain reading of the amended clause makes it abundantly clear that the scope of exemption from property tax has been broadened to include all educational institutions established for the purpose of education, provided they are recognized either by the Government or by the Local Authority. This substitution has the effect of undoing the earlier restrictive classification under the original text of the BBMP Act, 2020, which limited the exemption only to government-run or local authority-run educational institutions. 12. Therefore, the amended provision unequivocally includes private educational institutions within the ambit of exemption, so long as they fulfill the condition of recognition by the competent authority. In light of this statutory amendment, any contrary interpretation or administrative action that seeks to deny such institutions the benefit of exemption for the assessment years following the amendment is prima facie inconsistent with the legislative 22 mandate. The validity of the impugned Circular dated 26.12.2023, which seeks to fasten property tax liability on private educational institutions even after the amendment, must therefore be examined in this context. 13. The question as to whether an amendment introduced by way of substitution operates prospectively or retrospectively has been the subject matter of judicial interpretation by the Hon’ble Apex Court in catena of decisions. Of particular relevance is the decision in Government of India and Others vs. Indian Tobacco Association1, wherein the Hon’ble Supreme Court, while interpreting an amendment effected by substitution, held that such a legislative exercise results in the repeal of the earlier provision and its replacement by the new one. The Court observed that the very use of the term “substitute” signifies the legislative intent to treat the newly inserted provision as having retrospective effect, unless expressly stated otherwise." "17. A careful reading of the impugned Circular reveals that it is a deliberate attempt to retrospectively impose tax liability for the interregnum period between 11.01.2021 (i.e., date of commencement of the BBMP Act) and 10.03.2023 (i.e., date of amendment to Section 152). Such an attempt is wholly unsustainable in law. Once the legislature, by way of substitution, has included private educational institutions within the exemption framework under Section 152, any administrative instruction contrary to this statutory mandate is without jurisdiction and ultra vires. 1 (2005) 7 SCC 396 23 The impugned Circular is, therefore, patently arbitrary, ex facie illegal, and clearly in contravention of the amended statutory provision. It has been issued nearly nine months after the amendment came into effect and is in direct conflict with the legislative intent to extend exemption to all recognized educational institutions, including private ones." 4. In the light of the aforesaid decision rendered in W.P.No.1649/2024, which squarely applies to the facts of the present petitions, this Court finds no justification for the issuance of the impugned demand notices by the BBMP, all of which are founded on the very same circular that has already been declared invalid. Hence, the impugned demand notices cannot be sustained and are liable to be quashed. 5. It is further submitted by the learned counsel for the petitioners that in some of these writ petitions, pursuant to the impugned demand notices, the petitioners had tendered payments by way of cheques, which have already been encashed by the respondent-BBMP. The learned counsel prays that in such cases, where payment has already been made in compliance with the impugned demand notices, appropriate 24 directions be issued to the respondent-BBMP to refund the amounts so collected. 6. Taking note of the same, and having regard to the fact that the very basis of the demand, namely the circular dated 26.12.2023, has been held to be invalid, this Court is of the opinion that the petitioners would be entitled to seek refund of the amounts paid pursuant to such invalid demands. However, the proper course would be for the petitioners to make an appropriate representation to the respondent-BBMP in that regard. 7. In view of the foregoing, and following the ratio laid down in the connected matter, this Court proceeds to pass the following: ORDER (i) The writ petitions are hereby allowed; (ii) The impugned demand notices issued by the respondent – BBMP, which are founded on the Circular dated 26.12.2023, are hereby quashed; 25 (iii) In cases where any amount has been paid by the petitioners pursuant to the said impugned demand notices, the petitioners are at liberty to make individual representations to the respondent- BBMP seeking refund of the amount so paid. (iv) Upon receipt of such representation(s), the respondent-BBMP shall consider the same in accordance with law and pass appropriate orders within a period of eight (8) weeks from the date of receipt of the representation, after affording an opportunity of hearing to the concerned petitioners, if necessary. Sd/- (SACHIN SHANKAR MAGADUM) JUDGE CA