- 1 - HC-KAR NC: 2025:KHC:25245 WP No. 7647 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WRIT PETITION NO.7647 OF 2025 (LB-BMP) BETWEEN: THE SOCIETY OF MARY IMMACULATE(MYSORE), IT IS REGISTERED TRUST SITUATED AT ST. MARY'S CONVENT, CHAMARAJPET, BENGALURU-560 018. REPRESENTED BY ITS PRESIDENT, MRS. JECINTHA JOSEPHMUTTANNA, D/O. MR. JOSEPHMUTTANNA, AGED ABOUT 62 YEARS, ST. MARY'S CONVENT, CHAMARAJPET, BENGALURU-560 018. …PETITIONER (BY SRI JNANESH KUMAR K., ADVOCATE) AND: 1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, AMBEDKAR VEEDHI, VIKASA SOUDHA, BENGALURU-560 001, REPRESENTED BY ITS PRINCIPAL SECRETARY. 2. THE STATE OF KARNATAKA, LABOUR DEPARTMENT, AMBEDKAR VEEDHI, VIKASA SOUDHA, BENGALURU-560 001, REPRESENTED BY ITS UNDER SECRETARY TO GOVERNMENT. 3. BRUHAT BENGALURU MAHANAGARA PALIKE, HUDSON CIRCLE, N.R.SQUARE, Digitally signed by MOUNESHWARAPPA NAGARATHNA Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:25245 WP No. 7647 of 2025 BENGALURU-560 002, REPRESENTED BY ITS COMMISSIONER. 4. THE ASSISTANT DIRECTOR OF TOWN PLANNING, BRUHAT BENGALURU MAHANAGARA PALIKE, SHESHADRIPURAM BENGALURU-560 020. …RESPONDENTS (BY SRI H.K. KENCHEGOWDA, AGA FOR R-1 AND R-2; SRI K.B. MONESH KUMAR, ADVOCATE FOR R-3 AND R-4) * * * THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE AN ORDER, DIRECTION OR WRIT IN THE NATURE OF CERTIORARI QUASHING THE NOTIFICATION ISSUED BY THE RESPONDENT NO.1 BEARING NO.UDD 3 TTP 2015 DATED 25-2-2020 (ANNEXURE-D) INSOFAR AS THE INSERTED RULES 37-A AND 37-C ARE CONCERNED AND ETC. THIS WRIT 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 ORAL ORDER The captioned petition is filed seeking the following reliefs: a) Issue an order, direction or writ in the nature of certiorari quashing the Notification issued by the Respondent No.1 bearing No. UDD 3 TTP 2015 dated 25/02/2020 (Annexure-D) insofar as the inserted Rules 37-A and 37-C are concerned: - 3 - HC-KAR NC: 2025:KHC:25245 WP No. 7647 of 2025 b) Grant an order, direction or writ in the nature of certiorari quashing the Government order bearing No. LD/300/LET/2006, issued by the Respondent No.2 dated 18/01/2007 (Annexure-E) and the corrigendum order bearing No.LD/300/LET/2006, issued by the Respondent No.2, dated 28/02/2007 (Annexure-F) mandating upfront collection of labour welfare cess in so far 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 at Annexure-A bearing LP No.BBMP/Ad.Com./WST/1028/22-23 dated 10/03/2025 issued by Respondent No.4 in so far as Labour Cess for a sum of Rs.9,50,000/-. 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 at Annexure-A bearing LP No.BBMP/Ad.Com./WST/1028/22-23 dated 10/03/2025 issued by Respondent No.4 in so far levy of ground rent for a sum of Rs.20,23,360/-. 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 at Annexure-A bearing LP No.BBMP/Ad.Com./WST/1028/22-23 dated 10/03/2025 issued by Respondent No.4 in so far as Betterment fee of a sum of Rs.5,23,800/-, for building, Scrutiny Fee for a sum of Rs.1,09,118/- and License fee a sum of Rs.21,82,360/-: - 4 - HC-KAR NC: 2025:KHC:25245 WP No. 7647 of 2025 f) Declare that the Respondent Nos.3 and 4 (BBMP) have no authority to collect the taxes under the guise of collection of license fee 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. 3 and 4 to collect fees as specified in the Bengaluru Mahanagara Palike Building Bye Laws, 2003 only: h) And grant such other 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 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 the - 5 - HC-KAR NC: 2025:KHC:25245 WP No. 7647 of 2025 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 adjudication - 6 - HC-KAR NC: 2025:KHC:25245 WP No. 7647 of 2025 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 10.03.2025 issued by respondent No.4 as per Annexure-A is hereby set-aside. (iii) Respondent - BBMP is hereby directed to issue fresh/modified plan as the case may be. (iv) Respondent - BBMP is 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 of the plan shall not be withheld merely on the ground that the - 7 - HC-KAR NC: 2025:KHC:25245 WP No. 7647 of 2025 BBMP is contemplating to file an appeal against the reported judgment. (vi) If the building license and sanction plan are issued, the same shall be subject to the outcome of any appeal that may be filed by the BBMP against the said judgment. Pending applications, if any, are also disposed off. Sd/- (SACHIN SHANKAR MAGADUM) JUDGE HDK List No.: 2 Sl No.: 37