- 1 - HC-KAR NC: 2025:KHC:32629-DB WP No. 24158 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C M JOSHI WRIT PETITION NO. 24158 OF 2025 (LB-BMP-PIL) BETWEEN: 1. GOWRISHANKAR. S AGED 44 YEARS S/O. S. SUGAVANAM G-504, PURVA MIDTOWN APARTMENTS FCI GODOWN ROAD DOORAVANI NAGAR, BENGALURU 560 016. …PETITIONER (BY SRI GOWRISHANKAR S., PETITIONER-IN-PERSON) AND: 1. THE CHIEF COMMISSIONER, BBMP NR SQUARE BENGALURU - 560 002. …RESPONDENT THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENTS TO WITHDRAW AND SET ASIDE THE IMPUGNED SHOW CAUSE NOTICES ISSUED IN CONTRAVENTION OF THE STATUTORY PROVISIONS IN BBMP AND GBG ACTS & ETC. Digitally signed by SUMATHY KANNAN Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:32629-DB WP No. 24158 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU ,CHIEF JUSTICE and HON'BLE MR. JUSTICE C M JOSHI ORAL ORDER (PER: HON'BLE MR. VIBHU BAKHRU,CHIEF JUSTICE) 1. The petitioner has filed the present petition, inter alia praying that directions be issued to the respondent to withdraw and set aside the show cause notices, which the petitioner states, are in contravention of the statutory provisions of the Bruhat Bengaluru Mahanagara Palike Act, 2020 [BBMP Act] and Greater Bangalore Governance Act, 2024 [GBG Act]. 2. The petitioner also contends that the show cause notices which have been issued to various property owners with regard to the discrepancy in payment of property tax under the self- assessment scheme, are liable to be set aside, as they have been issued under the GBG Act. The petitioner contends that the said Act does not have any retrospective operation and the notices are issued for the period prior to the GBG Act coming into force. - 3 - HC-KAR NC: 2025:KHC:32629-DB WP No. 24158 of 2025 3. The petitioner has challenged the issue of show cause notices to various property owners, on several counts. First, it is contended that the notices have been issued on the basis of discrepancy between the registered sale deeds and the self- assessment returns. He contends that the measurement of the area of property is picked up from the sale deeds. In addition to the the super built-up area fetched from the sale deed; the property owners are required to account for parking area. He submits that since the parking area is included in the super built-up area, the property owners are being called upon to pay tax in respect of the parking area, twice. 4. Second, he submits that no notice can be issued regarding the discrepancies, without physical verification of the concerned property. 5. Third, he submits that the notices have been issued en masse, without application of mind and the same is established by the fact that notices sent to 8,000 (eight thousand) property owners have been withdrawn, as it is found that the difference is within the tolerance limit of 5%. - 4 - HC-KAR NC: 2025:KHC:32629-DB WP No. 24158 of 2025 6. In respect of notices issued on account of parking area is concerned, we consider it apposite to direct the respondents to consider the said issue as has been flagged in the present petition. 7. Insofar as the contention that no notice for the assessment can be issued without physical verification of the property is concerned, we do not find any merit in the said contention. 8. In any view, it is not apposite to pass a blanket order setting aside the notices on this ground. We also do not consider it apposite to comment on the merits of the notices issued by the concerned authorities as the concerned property taxpayers would have to respond to the notices, bearing in mind the facts relevant to their respective properties. 9. We dispose of the present petition by directing the concerned authorities to consider the issue regarding issuance of notices on the basis of parking as has been flagged by the petitioner, as the petitioner’s representation. 10. We clarify that nothing stated in the order shall be construed as an expression or opinion on the merits of the contentions advanced. - 5 - HC-KAR NC: 2025:KHC:32629-DB WP No. 24158 of 2025 11. The petition is disposed of with the aforesaid directions. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (C M JOSHI) JUDGE KS List No.: 1 Sl No.: 7