- 1 - HC-KAR NC: 2025:KHC:33551 WP No. 24221 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 24221 OF 2025 (LB-TAX) BETWEEN: 1. B.R.MOHAN RAJU S/O LATE B.S. RANGARAJU AGED ABOUT 75 YEARS R/AT NO.1046, 11TH MAIN RPC LAYOUT, BANGALORE-560 040. …PETITIONER (BY SRI. Y.R.SADASIVA REDDY, SENIOR ADVOCATE FOR SRI. RAHUL S. REDDY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA, BENGALURU-560 001. 2. THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE, BENGALURU-560 002. 3. THE ASSISTANT REVENUE OFFICER CHAMARAJPET SUB-DIVISION BRUHAT BENGALURU MAHANAGARA PALIKE BENGALURU-560 018. …RESPONDENTS (BY SRI.H.K.KENCHEGOWDA, AGA FOR R1; SRI. PAWAN KUMAR, ADVOCATE FOR R2 & R3) Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:33551 WP No. 24221 of 2025 THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NINE SHOWCASE NOTICES ISSUED BY RESPONDENT NO.3 UNDER SECTION 1474(15)(C) OF THE BBMP ACT 2020 IN NO.ARO(CRP)/W-141/PR-207/2025-26 DATED 16.07.2025 FOR THE YEAR 2016-17 VIDE ANNEXURE-E AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER The petitioner is said to be the owner of certain properties. In this regard, show cause notices have been issued to the petitioner for payment of taxes by Bruhat Bengaluru Mahanagara Palike and demand notices have also been issued directing the payment of said taxes. Aggrieved by the same, the present writ petition is filed. 2. In the course of arguments, Sri.Y.R.Sadasiva Reddy, learned Senior Counsel appearing for the petitioner submitted that he would not press for setting aside the show cause notice dated 16.07.2025 (vide Annexure-E to the writ - 3 - HC-KAR NC: 2025:KHC:33551 WP No. 24221 of 2025 petition) and the demand notice dated 24.07.2025 (vide Annexure-F to the writ petition). However, with regard to the show cause notices dated 05.08.2025 (vide Annexures-G to G7 to the writ petition) and the demand notices dated 05.08.2025 (vide Annexures-H to H7 to the writ petition), it is submitted that show causes notices are dated 05.08.2025 and the demand notices are also dated 05.08.2025 and though in the show cause notices, 15 days time was given to submit an explanation, on the same date demand notices have been issued without affording an opportunity of hearing to the petitioner. On the said ground, it is prayed that the demand notices be set aside. It is further submitted that if an opportunity of hearing is given, the petitioner would show cause as to why he is not required to pay taxes as demanded in the show cause notices. 3. Learned counsel for respondent nos.2 and 3-BBMP fairly submits that show cause notices are dated 05.08.2025 and the demand notices are also dated 05.08.2025. - 4 - HC-KAR NC: 2025:KHC:33551 WP No. 24221 of 2025 4. It is evident that the petitioner has not been granted any time to submit his reply inspite of issuing him show cause notices giving him 15 days to reply to the same. 5. For the aforementioned reasons, the following: ORDER i) The demand notices dated 05.08.2025 (vide Annexures-H to H7 to the writ petition) are set aside; ii) The petitioner is granted four weeks time from today to submit his reply to the show cause notices dated 05.08.2025 (vide Annexures-G to G7 to the writ petition); iii) Respondent Nos.2 and 3-BBMP will consider the reply of the petitioner, if filed within a period of four weeks from today, and take appropriate action thereafter in accordance with law; iv) The writ petition is disposed of accordingly. Sd/- (M.I.ARUN) JUDGE PGG List No.: 1 Sl No.: 17