- 1 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 8TH DAY OF DECEMBER 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO.78647 OF 2013 (LB-TAX) BETWEEN: 1. DINKAR S/O. MANJUNATH SHANBHAG AGE: 60 YEARS, OCC: BUSINESS, R/O. MIG 289, 15TH CROSS NAVANAGAR, HUBLI-580025. 2. GANAPATI S/O. ANANT BHAT AGE: 55 YEARS, OCC: BUSINESS R/O. H.NO. 26, “ANANTHDHAM”, 1ST CROSS, SAINAGAR, HUBLI-31. 3. ANANDAYYA S/O. CHENNAYYA HIREMATH AGE: 48 YEARS, OCC: BUSINESS R/O. 270, KULKARNIHAKKAL, BUDHAVIHAR MARG, HUBLI-20. 4. SRINIVAS S/O. SOMA NAIK AGE: 55 YEARS, OCC: BUSINESS R/O. GURUNATHNAGAR-ANAND NAGAR ROAD, OLD HUBLI-24. 5. VIDHYADHARSWAMY S/O. JEEVAYYASWAMY DEVANGAMATH AGE: 47 YEARS, OCC: BUSINESS R/O. SADAR SOFA, OLD HUBLI-24. 6. GURUNATH S/O. BASAVARAJ GADAD AGE: 35 YEARS, OCC: BUSINESS Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 R/O. NARAYAN SOFA, OLD HUBLI-24. 7. MOHAMMADAYUB S/O. GOUSMIYA GIRANI AGE: 46 YEARS, OCC: BUSINESS R/O. SADARSOFA, OLD HUBLI-24. 8. DATTATERYA S/O. BHIMAPPA KANDAKUR AGE: 57 YEARS, OCC: BUSINESS THE PRESIDENT, VASAVI SEVA SANGH R/O. AKSHAYA COMPLEX, BAILAPPANAVARNAGAR, BEHIND K.M.C., GATE, HUBLI-29. 9. ASHOK S/O. SHRINIVAS KULKARNI AGE: 70 YEARS, OCC: RETD. SERVICE R/O. 74, “SAMADHAN”, VIDYA NAGAR, HUBLI-21. 10. VIJAY S/O. BHOGILAL SHAH AGE: 58 YEARS, OCC: BUSINESS, R/O. OPP: SUTARIA AUTO, UNKAL HUBLI-31. 11. BASAVARAJ S/O. RACHAPPA BILIANGADI AGE: 59 YEARS, OCC: BUSINESS, R/O. 54/1, SHIV NIKETAN BAMMAPURONI, CHINDIONI, HUBLI-28. 12. KRISHNA S/O. MUKUND PAIKOTI AGE: 75 YEARS, OCC: TAX-CONSULTANTS CHAIRMAN R/O. THE HUBLI CO-OPERATIVE HOSPITAL, SHAKTI ROAD, HUBLI 13. DR. PRAHALAD S/O. BALAVANTARAO SATTUR AGE: 80 YEARS, OCC: SERVICE (RETD) R/O. 94, “OMSRI” OLD BADAMINAGAR HUBLI-580023. 14. SARVOTHAM S/O. SUBBANNA SHETTY AGE: 44 YEARS, OCC: BUSINESS, R/O. HOTEL JAYPRAKASH, - 3 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 NEW COTTON MARKET, HUBLI-29. 15. HARIDAS S/O. NANDYAPPA SHETTY AGE: 58 YEARS, OCC: BUSINESS, R/O. HOTEL MITRA SAMAJ, BELLARY GALLI, HUBLI-580020. 16. RAVINDRA S/O. VASANT GAITONDE AGE: 44 YEARS, OCC: BUSINESS, R/O. HOTEL KALA BHAVAN, SADGURU SHRI SIDHARUDHA MARG OLD HUBLI-580024. 17. SUKUMAR S/O. SANJEEV SHETTY AGE: 44 YEARS, OCC: BUSINESS, R/O. UDUPI HOTEL, KARWAR ROAD, OLD HUBLI-580024. 18. SUNDER S/O. IYATU PUJARI AGE: 43 YEARS, OCC: BUSINESS, R/O. MANJUNATH REFRESHMENT NAR E.S.I. HOSPITAL, ARAVIND NAGAR, OLD HUBLI-580024. 19. CHETAN S/O. RATNAKAR KAMAT AGE: 44 YEARS, OCC: BUSINESS, R/O. KAMAT REFRESHMENT C.B.T., HUBLI-580020. 20. MADUKAR S/O. RATNAKAR SHETTY AGE: 31 YEARS, OCC: BUSINESS, R/O. SHREE GAJANAN REFRESHMENT STATION ROAD, HUBLI-20. 21. SUDHAKAR S/O. KRISTAPPA SHETTY AGE: 44 YEARS, OCC: BUSINESS, R/O. HOTEL HARSHA FASTFOOD SHIRURPARK, VIDYANAGAR, HUBLI-580021. 22. UMESH S/O. REVAYYA CHARANTIMATH AGE: 59 YEARS, OCC: BUSINESS, - 4 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 R/O. H.NO. 88, VIJAYNAGAR EXT HUBLI-580032. 23. P.L. RAMMOORTHY S/O. LAXMINARAYANA AGE: 60 YEARS, OCC: BUSINESS, R/O. HARIRAM TRADERS, BELLARY GALLY, M.G. MARKET HUBLI-580020. 24. GIRISH S/O. GURUSHIDDAPPA KUBSAD AGE: 42 YEARS, OCC: BUSINESS, E1, SHRIVENKATESHWARKRUPA COMPLEX, NEAR R.B. PATIL HOSPITAL, VIDYANAGAR, HUBLI-580020. 25. SHRI BIJENDRA KUMAR S/O. ROSHANLAL AGRAWAL AGE: 64 YEARS, OCC: BUSINESS, R/O. AGRAWAL BUILDING, GAVALIGALLI, NEAR C.B.T., HUBLI-580020. 26. VENKATESH S/O. MADHAVRAO BADAGABETTU AGE: 64 YEARS, OCC: BUSINESS, R/O. HOTEL MAYTHRI PALACE P.B. ROAD, VIDYAGIRI, DHARWAD-580004. 27. SUDARSHANRAJ S/O. VEERAYYA MASKI AGE: 65 YEARS, OCC: ADVOCATE, R/O. NO. 8, 1ST FLOOR, RACHANA APPARTMENT, TOLL NAKA, DHARWAD-580002. 28. VASANT S/O. VISHWANATH PALANKAR AGE: 44 YEARS, OCC: ENGINEER (CIVIL) R/O. RED FORT BUILDING, NEW FORT, C.B.T. HUBLI. 29. MAHABOOBSAB S/O. AHAMADSAB BIJAPUR AGE: 46 YEARS, OCC: BUSINESS, R/O. BIJAPUR GENERAL STORES, SADARSOFA, 1ST CROSS, OLD HUBLI-24. - 5 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 30. MUDIYAPPA S/O. MADIWALAPPA HOOLI AGE: 71 YEARS, OCC: LEGAL PRACTICE, R/O. NARAYANPETH, OLD HUBLI. 31. ARAVIND S/O. NIGAREDDI METI AGE: 54 YEARS, OCC: BUSINESS, R/O. SHANTESHWARNILAYA, PRABHAT COLONY, VIDYANAGAR, HUBLI. 32. RAJENDRA S/O. VISHWANATH SHETTY AGE: 40 YEARS, OCC: BUSINESS, R/O. HOTEL SHREE PANJURLI, VIDYANAGAR, HUBLI-21. 33. SATISH S/O. TEJAPPA SHETTY AGE: 48 YEARS, OCC: BUSINESS, R/O. HOTEL PRATIBHA, UNKAL CROSS, HUBLI-31. 34. SARVOTHAM S/O. DEVAKIKRISHNA KAMAT AGE: 40 YEARS, OCC: BUSINESS, R/O. H.NO.15, ASHOK NAGAR, HUBLI-580032. 35. SHRINIVAS S/O. SHRIPATHI OKADE AGE: 36 YEARS, OCC: BUSINESS, R/O. HOTEL PANJURLI, LAMINGTON ROAD, HUBLI. 36. MANOHAR S/O. RAGAV SHETTY AGE: 37 YEARS, OCC: BUSINESS, R/O. HOTEL SUDHA, DESAI ONI, BANKAPUR CHOCK, HUBLI-580028. 37. PRAKASH S/O. NARAYAN HEGDE AGE: 45 YEARS, OCC: BUSINESS, R/O. “SHIVANILAYA” DODDAONI, NAGASHETTIKOPPA, KESHWAPUR, HUBLI-580023. 38. SATISH S/O. SHIVARAMA SHETTY AGE: 36 YEARS, OCC: BUSINESS, - 6 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 R/O. HOTEL MADHURA, P.B. ROAD, HUBLI. 39. RAGHAVENDRA S/O. VISHNUMURTHY BHAT AGE: 42 YEARS, OCC: BUSINESS, R/O. NEAR ROTARY SCHOOL, DESHPANDE NAGAR, HUBLI-580029. 40. ARAVIND S/O. VISHNURAO MANE AGE: 48 YEARS, OCC: BUSINESS, R/O. HOTEL GAJANAN, MARATHA GALLI, HUBLI-580020. 41. B. BUJANGA S/O. NARSHIMHA SHETTY AGE: 61 YEARS, OCC: BUSINESS, R/O. HOTEL HARIPRASHAD, GOKUL ROAD, HUBLI-580030. 42. RAMESH S/O. LINGAPPA KUNDER AGE: 58 YEARS, OCC: BUSINESS, R/O. HOTEL GOKUL (VEG) GOKUL ROAD, HUBLI. 43. ACHUT S/O. K. RAMAKRISHNA BHAT AGE: 54 YEARS, OCC: BUSINESS, R/O. RAGAVENDRA BHAVAN NCM, HUBLI-29. 44. DATTATRAY S/O. MALLAPPA HUBLI AGE: 50 YEARS, OCC: BUSINESS, R/O. BANASHANKARIARCHADE, N.C.M. OPP: SWIMMING POOL COMPLEX, P.B. ROAD, HUBLI-20. 45. KRISHANASA S/O. YALLAPPA KABADE AGE: 64 YEARS, OCC: BUSINESS, R/O. RENUKA REFRESHMENT, OPP: OLD BUS STAND, HUBLI-29. - 7 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 46. PRAKASH S/O. SRIPATHI RAO AGE: 46 YEARS, OCC: BUSINESS, R/O. HOTEL SAVITA DURGAD BAIL, HUBLI-20. 47. BALKRISHNA S/O. VASUDEV NAYAK AGE: 49 YEARS, OCC: BUSINESS, R/O. ADITHY FAST FOOD, MADURA COLONY, HUBLI-23. 48. KRISHNARAJ S/O. GURURAJBHAT KEMTUR AGE: 54 YEARS, OCC: BUSINESS, R/O. HOTEL AJANTA J.C. NAGAR, HUBLI. 49. SADANAND S/O. SHESHAGIRI KAMAT AGE: 46 YEARS, OCC: BUSINESS, R/O. HOTEL KAMAT ALANKAR, DAJIBANPETH, HUBLI-28. 50. DEEPAK S/O. KUNDU SHETTY AGE: 34 YEARS, OCC: BUSINESS, R/O. HOTEL SHRI DURGA, OLD HUBLI, HUBLI. 51. ASHOK S/O. NARAYAN SHETTIGAR AGE: 44 YEARS, OCC: BUSINESS, R/O. “SHRI DURGA ANUGRAHA”, H.NO. 25, NETAJI COLONY, LOKAMANYA TILAK ROAD, OLD HUBLI. 52. PRAKASH S/O. SRIPATHI RAO AGE: 46 YEARS, OCC: BUSINESS, SECRETARY HEBBALLI HOTELS ASSOCIATION R/O. 2ND FLOOR, “SHIVANIKETAN COMPLEX“, MARATHA GALLI, HUBLI-20. - 8 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 53. BASAVARAJ S/O. GOPALAPPA HEMADRI AGE: 80 YEARS, OCC: BUSINESS, PARTNER HEBASUR BHAVAN R/O. GOKUL ROAD, HUBLI. 54. SHIVAPPA S/O. VEERABHADRAPPA ANGADI AGE: 74 YEARS, OCC: BUSINESS HON, SECRETARY R/O. VISHWESHWAR NAGAR KALYAN MATAPA NYAS TRUST VISHWESHWAR NAGAR, HUBLI. 55. SHEKAPPA S/O. BASALIGAPPA BENDIGERI AGE: 67 YEARS, OCC: BUSINESS, PRESIDENT, SHRI BASAVESHWAR DEVASTHAN SEVA SAMITI R/O. GANTIKERI ONI, HUBLI. 56. ASHAKUMAR S/O. PARASHURAM MAHAJAN AGE: 56 YEARS, OCC: BUSINESS, SECRETARY AGRWAL SAMAJ, AGRASEN BHAVAN R/O. WALVEKAR GALLI, HUBLI. 57. SANTILAL S/O. KANGI PATEL AGE: 46 YEARS, OCC: BUSINESS, SECRETARY PATTEDAR SAMAJ, PATTEDAR BHAVAN, R/O. TIMBER YARD, UNKAL HUBLI. 58. JETHALAL S/O. VALJI PATEL AGE: 48 YEARS, OCC: BUSINESS, SECRETARY THE FOREST CONTRACTERS AND TIMBER MARCHENTS ASSOCIATION R/O. NEW TIMBER YARD, UNKAL, HUBLI. 59. GOURMMA W/O. MRUTUNJAYA HIREMATH - 9 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 AGE: 85 YEARS, OCC: BUSINESS, R/O. HALIYAL ROAD, DHARWAD. 60. SHIVAKUMAR S/O. MRUTUNJAYA HIREAMTH AGE: 60 YEARS, OCC: BUSINESS, R/O. HALIYAL ROAD, DHARWAD. 61. VTHAL S/O. PANDURANGA DIVATE AGE: 40 YEARS, OCC: BUSINESS, PARTNER ARKAY ASSOCIATES R/O. SMT. SHANTHABAI DIVATE KALYANMANTAP, KESHWAPUR, HUBLI. 62. DEVAPPA S/O. HANUMANTAPPA DIVATE AGE: 80 YEARS, OCC: BUSINESS, PRESIDENT, HALEHUBBALLI SWAKULASALI SAMAJ, SHRI TULAJABHAVANI MANDIR, SHRI JEEVESHWARKALYANA MANTAPA, R/O. GUDIONI, HALE HUBBALLI. 63. KUMARGOUDA S/O. SHIVANGOUDA PATIL AGE: 48 YEARS, OCC: BUSINESS, PRESIDENT, SHRI JAGADGURU GURUSIDDESHWAR KALYANA MANTAPA, R/O. BOMMAPURONI, HUBLI. 64. SURESH S/O. PRABHAKAR HEGDE AGE: 51 YEARS, OCC: BUSINESS, SECRETARY,HUBLI-DHARWAD BUNTS SANGA, R/O. R.N. SHETTY KALYAN MANTAPA, NEAR GLASS HOUSE, HUBLI. 65. JAYACHAND S/O. TUKARAMSA JITURI - 10 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 AGE: 60 YEARS, OCC: BUSINESS, DIRECTOR, T.T. TOURISM PVT. LTD., R/O. GOKUL GARDEN, GOKUL ROAD, HUBLI. 66. DR. MRS. JAYALAXMI W/O. VITTAL KAMAT AGE: 65 YEARS, OCC: DR. PROFESSION KAMAT HOSPITAL, R/O. BENGERI ROAD, KESHWAPUR, HUBLI. 67. G. PURNACHANDRA RAO AGE: 50 YEARS, OCC: BUSINESS SHRINIVAS GARDEN, R/O. KUSUGAL ROAD, HUBLI. 68. DR. KRISHNASA S/O. HEMADRISA JITURI, AGE: 77 YEARS, OCC: DR. PROFESSIONS DR. JITURI HOSPITAL, R/O. HOSUR CROSS, HUBLI. 69. DR. MAHANTAPPA S/O. SHIVALINGAPPA BEMBELAGI AGE: 69 YEARS, OCC: DR. PROFESSIONS SHIVAKRUPA HOSPITAL, R/O. LAMINGTON ROAD, HUBLI. 70. DR. PRAHALAD S/O. VENKATESH KANCHI AGE: 48 YEARS, OCC: DR. PROFESSION, CLINIC, R/O. NEAR C.B.T. BANDIVAD AGASI, HUBLI. 71. ARAVIND S/O. GURUBASAPPA YALEMALI AGE: 66 YEARS, OCC: DR. PROFESSION, YELAMALI NURSING HOME, R/O. LAMINGTON ROAD, HUBLI. 72. DR. ASHOK S/O. VADIRAJ KALAMDANI, - 11 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 AGE: 60 YEARS, OCC: DR. PROFESSION, KSHEMA ARTHOPEADIC & TRAUMA CENTER, R/O. RAJDHANI COLONY, GOKUL ROAD, HUBLI. 73. DR. KAKUMBALMATH S/O. PANDITACHARYA SURESH AGE: 46, OCC: DR. PROFESSION, DR. K.M.P. SURESH’S CHILDRENDS HOSPITAL, R/O. 2ND FLOOR, MALLIKARJUN AVENUE, KOPPIKAR ROAD, HUBLI. 74. AMIT S/O. BHAILAL SHANGHAVI AGE: 48 YEARS, OCC: TEXTILE-BUSINESS, B.BABU & COMPANY, R/O. BROADWAY, HUBLI-20. 75. SADANANDA S/O. BOGRA PUTRAN AGE: 49 YEARS, OCC: BUSINESS, HOTEL SHRI GANESH R/O. DESAI CROSS, HUBLI. 76. BHOJARAJ S/O. MUTTAYYA SHETTY AGE: 59 YEARS, OCC: BUSINESS, SHRINIVAS CAFE, R/O. HIREPETH, HUBLI. 77. RAMCHANDRA S/O. VAJIRAPPA NAGAMULE AGE: 69 YEARS, OCC: ARCHITECT & ENGINEERS R/O. D.NO. 04 INDIRA COLONY, KESHWAPUR, HUBLI-23. …PETITIONERS (BY SRI. V.M. SHEELVANT, ADVOCATE) AND: 1. HUBLI DHARWAD MUNICIPAL CORPORATION HUBLI REPRESENTED BY ITS COMMISSIONER 2. STATE OF KARNATAKA REP. BY ITS SECRETARY - 12 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 DEPARETMENT OF LOCAL BODIES URBAN DEVELOPMENT DEPARTMENT M.S. BUILDING, BANGALORE. 3. THE HEALTH OFFICER HUBLI-DHARWAD MUNICIPAL CORPORATION, HUBLI …RESPONDENTS (BY SRI. G.I. GACHCHINAMATH, ADVOCATE FOR R1 & R3; SRI. ASHOK T. KATTIMANI, AGA FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT ORDER OR DIRECTION AND DECLARE THAT SECTION 109(1) AND (2), SECTION 103(B) AND SECTION 343 OF KARNATAKA MUNICIPAL CORPORATION ACT AND RULE 7-B OF TAXATION RULES OF SCHEDULE III ARE ULTRA-VIRUS AND UNCONSTITUTIONAL; ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT SECTION 108A IS APPLICABLE TO ALL THE CITIZEN OF THE KARNATAKA STATE AND NOT ONLY TO RESIDENTS OF BANGALORE MAHANAGARA PALIKE, IN THE INTEREST OF JUSTICE AND EQUITY; ISSUE A WRIT OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DECLARING THAT THE ACTION OF THE RESPONDENT CORPORATION IN COLLECTING 2% PENALTY PER MONTH FOR PAYMENT OF THE PROPERTY TAX UNDER SELF ASSESSMENT SCHEME FOR ADVANCE TAX OF THE YEAR SUBMITTED FROM 1ST JULY OF THE YEAR, IMPOSING INFRASTRUCTURE CESS ON MOTOR VEHICLES UNDER SAS, COLLECTING CESS FOR SOLID WASTE MANAGEMENT AND IMPOSING HOTEL LICENSE FEE AS ILLEGAL AND ARBITRARY AND ULTRA-VIRUS IN THE INTEREST OF JUSTICE AND EQUITY; ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DIRECTING THE RESDPONDENT CORPORATION TO GIVE DEPRECIATION AS PER SECTION 109 4-A OF KMC ACT AND TABLE MENTIONED THERE UNDER ON BUILDINGS WITHIN THE LIMITS OF HDMC WHILE COLLECTING PROPERTY TAX IN THE INTEREST OF JUSTICE AND EQUITY AND ETC; - 13 - HC-KAR NC: 2025:KHC-D:17369 WP No. 78647 of 2013 THIS PETITION COMING ON FOR FINAL DISPOSAL, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE) 1. Learned counsel for the petitioners has filed a memo seeking leave of the Court to withdraw the petition. Liberty is sought on the premise that post filing of the writ petition, certain provisions of the Karnataka Municipal Corporation Act, 1976 have been amended and liberty is sought to challenge the same. 2. The said memo is accepted. 3. The petition is dismissed as withdrawn with a liberty to file fresh petition, if so, advised in law. Sd/- (ANANT RAMANATH HEGDE) JUDGE AM CT-MCK List No.: 2 Sl No.: 14