- 1 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO. 3038 OF 2021 (LB-BMP) BETWEEN: 1. SRI. R.SURENDRA, S/O LATE KRISHNAPPA, AGED ABOUT 43 YEARS, R/AT NO.44, 1ST MAIN ROAD, MANJUNATHA NAGAR, NEAR BENGALURU INTERNATIONAL SCHOOL, BENGALURU - 560 061. 2. SRI. A. RAVINDRA, S/O SRI. THIRUPATHI REDDY, AGED ABOUT 43 YEARS, R/AT C-001, SAUVITY OTIUM, AKSHAYA NAGAR, BANNERGATTHA ROAD, BENGALURU - 560 068. &PETITIONERS (BY SRI. ROHAN HOSMATH, ADVOCATE) AND: 1. STATE OF KARNATAKA, URBAN DEVELOPMENT DEPARTMENT, AMBEDKAR BHEEDHI, VIKAS SOUDHA, BENGALURU - 560 001. REP. BY ITS PRINCIPAL SECRETARY. Digitally signed by NAGARAJA B M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 2. BRUHAT BENGALURU MAHANAGARA PALIKE, HUDSON CIRCLE, N.R.SQUARE, BENGALURU - 560 002. REPRESENTED BY ITS COMMISSIONER. 3. ASSISTANT DIRECTOR TOWN PLANNING DEPARTMENT, BRUHAT BENGALURU MAHANAGARA PALIKE, RAJARAJESHWARI NAGAR, BENGALURU - 560 098. 4. THE DEPARTMENT OF LABOUR, VIKASA SOUDHA, DR. B.R.AMBEDKAR VEEDHI, BANGALORE - 560 001. REPRESENTED BY ITS UNDER SECRETARY. &RESPONDENTS (BY SRI. BOPANNA B, AGA FOR R1 & R4; SRI. M.A.SUBRAMANI, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTIFICATION ISSUED BY THE R-2 DATED 25.02.2020 VIDE ANNEXURE - F INSOFAR AS THE INTEREST RULES 37-A AND 37-C ARE CONCERNED; QUASH THE GOVERNMENT ORDER DATED 18.01.2007 VIDE ANNEXURE - D AND THE CORRIGENDUM ORDER DATED 28.02.2007 VIDE ANNEXURE - E ISSUED BY THE R-4 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS IN SO FAR AS THE PETITIONER AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SACHIN SHANKAR MAGADUM - 3 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 ORAL ORDER Petitioners, in the captioned petition has sought for following reliefs : (a) Issue an order, direction or writ in the nature of Certiorari quashing the Notification issued by the Respondent No. 2 bearing No. UDD 3 TTP 2015 dated February 25, 2020 (Annexure-F) insofar as the inserted Rules 37-A and 37-C are concerned; (b) Grant an order, direction or writ in the nature of Certiorari quashing the Government Order bearing No. LD/300/LET/2006 dated January 18, 2007 (Annexure-D) and the corrigendum order bearing No. LD/300/LET/2006, dated February 28, 2007 (Annexure-E) issued by the Respondent No.4 mandating upfront collection of labour welfare cess in so far as the Petitioner; (c) Issue a writ, order or direction in nature of a Certiorari as regards the levy sought to be imposed by the Impugned Demand Notice (Annexure-A) bearing No. BBMP/Ad.Com/RJH/1817/20-21 dated 29.01.2021 issued by Respondent No.3 in so - 4 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 far as Labour Cess for a sum of Rs.3,53,000/-; (d) Issue a writ, order or direction in nature of a Certiorari as regards the levy sought to be imposed by the Impugned Demand Notice (Annexure-A) bearing No. BBMP/Ad.Com/RJH/1817/20-21 dated 29.01.2021 issued by Respondent No.3 in so far as levy of ground rent for a sum of Rs.1,75,112/-; (e) Issue a writ, order or direction in nature of a Certiorari as regards the levy sought to be imposed by the Impugned Demand Notice (Annexure-A) bearing No. BBMP/Ad.Com/RJH/1817/20- 21 dated 29.10.2020 issued by Respondent No.3 in so far as Betterment Fee (Building) for a sum of Rs.39,138/-, Betterment Fee (Site) for a sum of Rs.2,56,660/-, Security Deposit for a sum of Rs.1,95,690/-, Scrutiny Fee for a sum of Rs.14,840/- and License Fee for a sum of Rs.2,96,799/-; (f) Declare that the Respondent Nos.2 and 3 (BBMP) has no authority to collect the taxes under the guise of collection of license fee, - 5 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 cess and other fees under various heads based on arbitrary rates and values; (g) Issue a writ in the nature of Mandamus directing the Respondent Nos. 2 and 3 to collect fees as specified in the Bengaluru Mahanagara Palike Building Bye-laws, 2003 only; (h) And grant such other relief or reliefs as this Hon'ble Court may deem fit to grant, based on the facts and circumstances of the case in the interest of justice and equity. 2. The Co-ordinate Benches of this Court, in W.P.No.23086/2022 and connected matters(herein referred to as <M/s Sapthagiri Shelters=) as well as W.P.No.36017/2018 and connected matters(herein referred to as <Sunderam Shetty=), have comprehensively adjudicated the issue involved and settled the controversy. 3. In Sunderam Shetty and connected cases, the Co-ordinate Bench declared the levies of Ground Rent, License Fee, Building License Fee, and Scrutiny Fee under the relevant bye-laws as ultra vires the Act and quashed - 6 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 the Government Circulars dated 04.09.2015, 27.01.2017, and 30.03.2017. 4. Similarly, in M/s Sapthagiri Shelters and connected matters, the Co-ordinate Bench struck down the Karnataka Act No.01 of 2022 and Karnataka Act No.37 of 2024, holding that linking fees under Rule 37-A of the Karnataka Planning Authority Rules, 1965 to market/guidance value under Section 45-B of the Karnataka Stamp Act, 1957 is illegal. It further quashed all related Circulars and declared Clause 3.8 of the BBMP Building Bye-laws, 2003, pertaining to Ground Rent, as invalid. 5. The issues raised in the present writ petition are squarely covered by the above binding decisions, wherein the relevant bye-laws and government circulars have been set aside. 6. In light of the authoritative pronouncements, the present petition does not warrant separate - 7 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 adjudication and is liable to be allowed in terms of the operative directions issued in the aforesaid writ petitions. 7. Accordingly, this Court proceeds to pass the following: ORDER (i) The writ petition is allowed. (ii) The impugned demand notice dated 29.01.2021 issued by respondent No.3 as per Annexure-A is hereby set-aside. (iii) Respondent- BBMP hereby directed to issue fresh/modified plan as the case may be. (iv) Respondent- BBMP is hereby directed to forthwith process the petitioner's application seeking building license and sanction of the building plan, strictly in accordance with law. (v) It is made clear that the issuance of the building license and approval plan shall not be withheld merely on the ground that the BBMP is contemplating to file an appeal against the reported judgment. - 8 - HC-KAR NC: 2025:KHC:22983 WP No. 3038 of 2021 (vi) If the building license and sanction plan are issued, the same shall be subjected to the outcome of any appeal that may be filed by the BBMP against the judgment. Pending applications, if any, are also disposed off. Sd/- (SACHIN SHANKAR MAGADUM) JUDGE SMJ List No.: 2 Sl No.: 1