- 1 - HC-KAR NC: 2025:KHC:31868 WP No. 5914 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 5914 OF 2023 (LB-BMP) BETWEEN: SHRI. S. A. L. VINAY, S/O V ANANTHARAJU, AGED 46 YEARS, R/O NO.180, OPPOSITE ANJANEYA TEMPLE, 13TH CROSS, SARAKKI, J P NAGAR, PHASE I, BANGALORE - 560 078. …PETITIONER (BY SMT. SUMANGALA A SWAMY.,ADVOCATE) AND: 1. THE COMMISSIONER, BRUHAT BANGALORE MAHANAGARA PALIKE (BBMP), HUDSON CIRCLE, BENGALURU - 560 002. 2. THE ASSISTANT REVENUE OFFICER, BRUHAT BANGALORE MAHANAGARA PALIKE (BBMP), ARIKERE SUBZONE, BOMMANAHALLI ZONE, BANGALORE - 56000. 3. THE JOINT COMMISSIONER, BRUHAT BANGALORE MAHANAGAR PALIKE (BBMP), BOMMANAHALLI ZONE, BANGALORE - 560 002. 4. THE STATE OF KARNATAKA Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:31868 WP No. 5914 of 2023 BY ITS SECRETARY, REVENUE DEPARTMENT, M.S. BUILDING, AMBEDKAR VEEDHI, BANGALORE - 560 001. …RESPONDENTS (BY SRI. SATYANAND B S.,ADV FOR R1 TO R3; SRI. BOPPANNA BELLIAPPA., AGA FOR R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE DEMAND NOTICES ISSUED BY THE R-2 DEMANDING PAYMENT OF RS.26237957 (RUPEES TWO CRORES, SIXTY TWO LAKHS THIRTY SEVEN THOUSAND NINE HUNDRED AND FIFTY SEVEN ONLY) DTD 30.08.2021 PRODUCED VIDE ANNX-C. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER A demand towards payment of property tax to an extent of Rs.2,62,37,957/- was raised against the petitioner by respondent No.2. Aggrieved by the same, the present writ petition is filed. 2. In the course of the proceedings, respondent No.2 has reconsidered the case of the petitioner under the - 3 - HC-KAR NC: 2025:KHC:31868 WP No. 5914 of 2023 OTS (one time settlement scheme) and raised a demand of Rs.1,26,87,576/-, which is said to have been paid by the petitioner. 3. On the ground of petitioner paying the said amounts, the counsel for respondent Nos.1 to 3 submits that the writ petition has to be dismissed as having become infructuous. 4. However, the counsel for the petitioner submits that the amount of Rs.1,26,87,576/- has been paid under protest and she may be granted liberty to challenge the same in the manner known to law. However, it is specifically contended by respondents that the amount has been paid voluntarily and not under protest. 5. Hence, the following: ORDER The writ petition is hereby dismissed, reserving liberty to the petitioner to challenge the imposition and - 4 - HC-KAR NC: 2025:KHC:31868 WP No. 5914 of 2023 collection of Rs.1,26,87,576/- by the respondents, in the manner known to law if he so desires. Sd/- (M.I.ARUN) JUDGE AMA List No.: 1 Sl No.: 66