- 1 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 4429 OF 2021 (GM-RES) BETWEEN: 1. MR. G. VIJAYA KUMAR AGED ABOUT 42 YEARS, S/O G PAPANNA R/AT FLAT 001, A BLOCK, GARADI APARTMENTS BASAVANAGUDI BENGALURU - 560 004. 2. M/S SAI PAINTERS PROPRIETORSHIP FIRM HAVING ITS OFFICE AT 1/4-A OFF BEGUR VILLAGE HOBLI BENGALURU - 560 114 REP BY ITS PROPRIETOR MR. VASANTH HANGE S/O MR VITTHAL RAO AGED ABOUT 49 YEARS. 3. MR BHANU MURTHY VENKATA SATCHIDANANDA PANGANAMAMULA, S/O MR. VENKAT SURYA PRAKASA RAO PANGANAMAMULA AGED ABOUT 56 YEARS, R/AT C/O PVL PADMAVATHI HNO. 6-3-347/22/B, F-302 3RD FLOOR, JHANSI RESIDENCY Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 PUNJAGUTTA ERRAMANZIL HYDERABAD, TELANGANA - 500 082. 4. MS. MARTHALA RADHA D/O MR. RAMASUBBA REDDY MEKALA AGED ABOUT 30 YEARS, R/AT 8-3/671/1/1 PLOT NO. 401, JAYAPRAKASH NAGAR, YELLAREDDY GUDA, KHAIRATABAD, SRINAGAR COLONY, HYDERABAD - 500 073. 5. SRI. JAISHANKAR B C S/O MR. CHANNEGOWDA AGED ABOUT 41 YEARS, R/AT 89, 1ST CROSS, 1ST MAIN, HRUSHIKESHNAGAR HOSKERAHALLY, BSK 3RD STAGE BENGALURU - 560 085. …PETITIONERS (BY SRI. VENKATESH R. BHAGAT, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER BENGALURU SOUTH TALUK BENGALURU - 560 009. 2. THE SPECIAL TAHSILDAR BENGALURU SOUTH TALUK OFFICE OF THE SPECIAL TAHSILDAR KANDAYA BHAVANA GROUND FLOOR, K.G. ROAD BENGALURU - 560 009. - 3 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 3. GOLDEN PANORAMA GOLDEN GATE PROPERTIES LTD., HAVING ITS REG OFFICE AT GOLDEN HOUSE NO.820 80 FEET ROAD, 8TH BLOCK, KORAMANAGALA BANGALORE - 560 095 REP BY ITS MANAGING DIRECTOR. 4. THE KARNATAKA REAL ESTATE REGULATORY AUTHORITY, NO.1/14, SECOND FLOOR SILVER JUBLI BLOCK, UNITY BUILDING, CSI COMPOUND 3RD CROSS, MISSION ROAD, BENGALURU - 560 027 REP. BY ITS REGISTRAR. 5. S. APARMEYA NAGRAJ SF-2, PRKRUTHI SUNRIDGE APARTMENT, 3RD MAIN, KATHRIGUPPE MAIN ROAD, SRINIVASNAGAR, BSK 3RD STAGE BENGALURU - 560 085. …RESPONDENTS (BY SMT. B.P. RADHA, AGA FOR R1 AND R2; R2 IS SERVED AND UNREPRESENTED; SRI. RAJASHEKAR K, ADVOCATE FOR R4; SRI. SANJAY KRISHNA V, ADVOCATE FOR C/R5) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR RECORDS PERTAINING AS TO RECOVERY CERTIFIED AT ANX-A DTD.7.8.2019 AND CONSEQUENT PROCEEDINGS INITIATED BY THE SPECIAL TAHSILDAR ATTACHING THE ENTIRE PROPERTY INCLUDING PROPERTIES OF THE PETITIONERS AS PER ANNEXURE-A AND D AND ETC., - 4 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER Petitioners who are the purchasers of certain flats developed by respondent No.3, are before this Court seeking following reliefs: a. Call for records pertaining as to Recovery Certificate at Annexure-'A' dated 07.08.2019 at No.gÉÃgÁ:DqÀ½vÀ:1627/2019-20 and consequent proceedings initiated by the Special Tahasildar attaching the entire property including properties of the petitioners as per Annexure-'A' to 'D' b. Issue writ of certiorari or any other writ, direction or order quashing recovery certificate issued by the 4th respondent to the entire schedule A property including the properties of the petitioners at schedule B property as per Annexure-A dated 07.08.2019 at No. gÉÃgÁ:DqÀ½vÀ:1627/2019-20 and consequent proceedings initiated by the Special Tahasildar attaching the entire property including properties of the petitioners, as per final attachment order dated 29.09.2020 at No.M.S.C.(Recovery)/CR/183/19-20 passed by the 2nd respondent at Annexure-'B' in pursuance to the direction contained in the covering letter address by the 4th respondent to the first respondent at Annexure-'C' putting entire Sy.No.42,measuring 1 acre 14 guntas, Sy.No.44, measuring 3 acres 36 guntas totally measuring 5 acres for sale and consequently threatening to sell the schedule A property in its entirety c. Issue writ of mandamus or any other writ, direction or order directing the 4th and 2nd respondent not to put entire schedule A property for sale as per Annexure A to C - 5 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 d. Issue writ of mandamus or any other writ, direction or order directing the 1st respondent to remove entry in 11th Column of RTC at Annexure-M as per Annexure-D e. Grant any other such relief/s as this Hon'ble Court deems fit in the circumstances of the case in the interest of justice and equity. 2. Learned counsel for the petitioners submits that at the instance of respondent No.5, who was the purchaser of a flat bearing No.1024, the respondent No.4/ authority by order dated 06.03.2019 directed respondent No.3 to refund ₹55,49,678/- together with 10.75% interest on and from 01.05.2017 till realisation together with further payment of GST and also to execute deed of cancellation. In furtherance to said order, Respondent No.4/authority has issued certificate of recovery for a sum of ₹ 77,49,326/- in terms of Annexure- A. Respondent No.2/Special Tahasildar by final seizure order dated 29.09.2020 produced at Annexure-B has seized property measuring 1 acre 4 guntas in Survey No. 42 and property measuring 3 acres 36 guntas in Survey No.44 - 6 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 of Gubbalala Village, Uttarahalli Hobli, Bengaluru South Taluk, Bengaluru. In furtherance thereof, respondent No.4/Authority has issued communication to the Deputy Commissioner to sell the seized property in public auction to recover the sum of ₹77,49,326/-. 3. Learned counsel for the petitioners referring to the documents produced submits that as against the sum of ₹77,49,326/-, the respondents/authorities, without application of mind, have proceeded to seize the property referred to above which values approximately ₹ 3,00,00,00,000/- (Rupees Three hundred crores only). Not only that respondent No.4/authority by communication at Annexure-C has directed the Deputy Commissioner/ respondent No.1 to auction the property which according to him is arbitrary and unsustainable. He however, fairly submits that if the respondent authorities are directed to attach any other unsold flat equivalent to value of - 7 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 the order, the same would serve the purpose and further direct the authorities to release the rest of the property. 4. In response, learned counsel appearing for respondent No.5 vehemently submits that respondent No. 3/Developer who has suffer the order has neither shown any commitment nor his inclination to honour the order passed by the authority. He submits that the petitioners who claim to be the purchasers subsequent to the order passed cannot be heard on behalf of respondent No.3. He submits that the impugned orders and communication in any case are conditional in that the action sought would be initiated only in the event of failure on the part of respondent No.3 to honour the order passed by respondent No.4/ authority. Since respondent No. 3 has not complied with the direction, there is no other option but to proceed with the intended action by the authorities to - 8 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 secure and realize the amount due and payable by respondent No.5. 5. Learned counsel for respondent No.4/RERA submits that Annexure-A and C merely communicate the order passed requiring the recovery of the sum which is due and payable by respondent No.3 to respondent No.5. He submits that the said two communications do not in any manner whatsoever indicate the extent of land to be either attached or sold. It is within the statutory and discretionary power of respondent Nos.1 and 2 to proceed to recover the said amount as provided under the law. Therefore, he submits that no fault can be found with Annexure-A and C which have been issued by respondent No.4/authority. 6. Learned AGA defending the order of attachment found at Annexure-B passed by respondent No.2/Special Tahasildar as well as the - 9 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 order dated 05.11.2020 produced at Annexure-N submits that respondent No.2/Special Tahasildar has proceeded to attach the property in furtherance to provision of Section 190 of the Karnataka Land Revenue Act,1964. She submits that the entire land and 330 flats sought to be attached inasmuch as the order communicated to be implemented as recovery of land revenue, do not give specification of the property which is sought to be attached and sold to recover the amount as a land revenue. She submits therefore, the impugned order of attachment at Annexure- B and N cannot be found fault with. 7. Heard and perused the records. 8. The issue which is being agitated in this petition by the petitioners who claim to be the purchasers of flats from respondent No.3 is the excessiveness of exercise of power by respondent No.2/Special Tahasildar. Order at Annexure-N dated - 10 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 05.11.2020 purportedly passed by the Deputy Commissioner under Section 190 of the Karnataka Land Revenue Act, 1964, which has led to Special Tahasildar to attach the property reads as under: "ªÉÄîÌAqÀ «µÀAiÀÄPÉÌ ¸ÀA§A¢ü¹zÀAvÉ G¯ÉèÃR(1) gÀ ¥ÀvÀæzÀAvÉ gÉÃgÁ PÁAiÉÄÝ 2016 gÀ PÀ®A 40(1) ªÀÄvÀÄÛ ¤AiÀĪÀÄ 25 gÀ£ÀéAiÀÄ ªÉÄ|| qɪÀ®¥Àgï UÉÆÃ®Ø£ï ¥À£ÉÆgÀªÀÄ, UÉÆîأï UÉÃmï ¥Áæ¥Ànð¸ï °«ÄmÉqï, £ÀA.820, 80 ¦üÃmï gÉÆÃqï, 8£Éà ¨ÁèPï, PÉÆÃgÀªÀÄAUÀ®, ¨ÉAUÀ¼ÀÆgÀÄ-95 gÀªÀgÀÄ CfðzÁgÀgÁzÀ J¸ï.C¥ÁæªÀÄAiÀÄ £ÁUÀgÁeï, J¸ï.J¥sï-02 ¥ÀæPÀÈw ¸À£ïgÉÊqï C¥Álð¥ÉAmï, 3£Éà ªÉÄÊ£ï, PÀwæUÀÄ¥Éà ªÉÄÊ£ï gÉÆÃqï ²æäªÁ¸À£ÀUÀgÀ, §£À±ÀAPÀj 3£Éà ºÀAvÀ, ¨ÉAUÀ¼ÀÆgÀÄ- 560085 gÀªÀjUÉ gÀÆ.77,49,326/- (gÀÆ¥Á¬Ä J¥ÀàvÉÛüÀÄ ®PÀë £À®ªÀvÉÆÛA¨sÀvÀÄÛ ¸Á«gÀ ªÀÄÆgÀÄ £ÀÆgÀÄ E¥ÀàvÁÛgÀÄ ªÀiÁvÀæ)UÀ¼À£ÀÄß PÀ£ÁðlPÀ ¨sÀÆPÀAzÁAiÀÄ PÁAiÉÄÝ 1964 gÀ PÀ®A 190 gÀ ¥ÀæPÁgÀ ¨sÀÆPÀAzÁAiÀÄ ¨ÁQ JAzÀÄ ªÀ¸ÀÆ° ªÀiÁqÀ®Ä DzÉò¸À¯ÁVgÀÄvÀÛzÉ. G¯ÉèÃR (2)gÀ£ÀéAiÀÄ ¥ÀæwªÁ¢¬ÄAzÀ rQæzÁgÀjUÉ §gÀ¨ÉÃPÁzÀ rQæ ªÉƧ®UÀÄ gÀÆ 77,49,326/-( J¥ÀàvÉÛüÀÄ ®PÀë £À®ªÀvÉÆÛA¨sÀvÀÄÛ ¸Á«gÀ ªÀÄÆgÀÄ £ÀÆgÀÄ E¥ÀàvÁÛgÀÄ gÀÆUÀ¼ÀÄ ªÀiÁvÀæ) ªÉÆvÀÛªÀ£ÀÄß ªÀÄvÀÄÛ 10.75% §rØAiÀÄ£ÀÄß rQæzÁgÀjUÉ ¨ÁQAiÀÄ£ÀÄß ¤ÃqÀĪÀ ¢£ÁAPÀzÀªÀgÉUÀÆ ¨sÀÆ PÀAzÁAiÀÄ ¨ÁQ JAzÀÄ ¥ÀjUÀt¹ ªÀ¸ÀÆ®Ä ªÀiÁqÀĪÀAvÉ PÀ£ÁðlPÀ jAiÀįï J¸ÉÖÃmï ¤AiÀÄAvÀæt ¥Áæ¢üPÁgÀ AiÀÄĤr ©°ØAUï ¹.J¸ï.n PÁA¥Ëqï 3£Éà PÁæ¸ï, «ÄµÀ£ï gÀ¸ÉÛ ¨ÉAUÀ¼ÀÆgÀÄ-27 EªÀgÀÄ DzÉñÀ ºÉÆgÀr¹gÀĪÀAvÉ ¸ÀASÉå: gÉÃgÀ/DqÀ½vÀ/1627/2019-20 ¢: 07-08-2019 gÀAvÉ ¥ÀæwªÁ¢UÉ ¸ÉÃjzÀ UÀħâ¯Á¼À UÁæªÀÄzÀ ¸À.£ÀA 42 gÀ°è 1-04J/UÀÄ ªÀÄvÀÄÛ 44 gÀ°è 3-36 J/UÀÄ MlÄÖ «¹ÛÃtð 5-00 JPÀgÉ d«ÄãÀÄ ¨sÀÆ ¥ÀjªÀvÀð£ÉAiÀiÁVzÀÄÝ GvÀÛgÀºÀ½î ºÉÆç½, ¨ÉAUÀ¼ÀÆgÀÄ zÀQët vÁ®ÆèQUÉ ¸ÉÃjgÀÄvÉÛ F ¹ÜgÀ ¸ÀévÀÄÛ d¦Û ªÀiÁqÀĪÀAvÉ ªÉÄîÌAqÀ £ÁåAiÀiÁ®AiÀÄ¢AzÀ DeÉÕAiÀÄ ºÀÄPÀÄÌA ªÉÄÃgÉUÉ ¢£ÁAPÀ: 05- 10-2020 gÀAzÀÄ ¨É½UÉ ¸ÀĪÀiÁgÀÄ 11-30 UÀAmÉUÉ ¥ÀæwªÁ¢AiÀÄ JgÀqÀÄ ¸ÀéwÛ£À §½ ºÁdgÁV ¥ÀæwªÁ¢UÉ ¸ÉÃjzÀ µÀqÀÆå¯ï ¸ÀévÀÄÛ ZÀPÀÄ̧A¢ «ªÀgÀ ¸ÀjAiÀiÁVzÀÄÝ, F ¸ÀéwÛ£À°è 05 lªÀgï C¥ÁlðªÉÄAmï£À°è 13 ¥ÉÆèÃgïUÀ¼ÀÄ EzÀÄÝ MlÄÖ CAzÁdÄ 330 C¥ÁlðªÉÄAmïUÀ¼ÀÄ EgÀÄvÀÛªÉ. EzÀgÀ°è CAzÁdÄ ¸ÀĪÀiÁgÀÄ 20 jAzÀ 25 ªÀgÉUÉ ¥ÉÆèÃgïUÀ¼À°è d£ÀgÀÄ ªÁ¸ÀªÁVgÀÄvÁÛgÉ G½PÉ ¤ªÀiÁðtzÀ ºÀAvÀzÀ°è EgÀÄvÀÛzÉ. ¤ªÀiÁðtzÀ ªÀĺÀrUÀ¼À°è G¥ÀPÀgÀtzÀ ªÀ¸ÀÄÛUÀ½gÀÄvÀÛzÉ. ¸ÀzÀj PÁAiÀiÁð®AiÀÄzÀ - 11 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 DzÉñÀzÀAvÉ d¦Û ªÀiÁr JAzÀÄ w½¹zÀ PÁgÀt ºÁdjzÀÝ ¥ÀAZÁ¬ÄÛzÁgÀgÀ ¸ÀªÀÄPÀëªÀÄ G¥ÀPÀæ«Ä¸À¯ÁzÀ ¹ÜgÀ ¸ÀéwÛ£À «ªÀgÀ SCHEDULE All that PIECE and paracel of the residentially converted land bearing gubbalalu village sy.no.42 measuring, 1 acre 04 guntas and sy.no.44 measuring 3 acres 36 guntas, totally measuring together 5-00 acres situated at gubbalalu village, uttarahalli hobli, Bangalore south taluk and bounded as follows. East By: Remaining portion of land in sy.no.44 West By: Sy.no 43 North By: Remaining portion of the land Sy.no 44 & Sy.no48 South By: Remaining portion of the land Sy.no. 42 ¸ÀzÀj ¸ÀéwÛUÉ ¥ÀAZÁ¬ÄÛzÁgÀgÀÄ CAzÁdÄ ¨É¯É ¸ÀĪÀiÁgÀÄ 71,87,40,000/-(J¥ÀàvÀÄÛ MAzÀÄ PÉÆÃn, JA§vÉÛüÀÄ ®PÀëzÀ £À®ªÀvÀÄÛ ¸Á«gÀ) gÀÆ¥Á¬ÄUÀ¼ÀÄ ¨É¯É ¨Á¼ÀħºÀÄzÉAzÀÄ w½zÀħA¢zÀÄÝ ºÁUÀÆ 330 Flats ¨É¯É CAzÁdÄ ¨É¯É 1,34,0000000/-(£ÀÆgÁ ªÀÄƪÀvÀÛ £Á®ÄÌ PÉÆÃn) DVgÀÄvÀÛzÉ F ¸ÀévÀÄÛUÀ¼ÀÄ d¦Û ªÀiÁr d¦ÛAiÀiÁzÀ «µÀAiÀĪÀ£ÀÄß mÁA mÁA ªÀÄÆ®PÀ ¥ÀæZÁgÀ ¥ÀqɹgÀÄvÉÛ d¦ÛAiÀiÁzÀ £ÀAvÀgÀ ¸ÀܼÀzÀ°è vÀºÀ²Ã¯ÁÝgï ¸ÀªÀÄÄäRzÀ°è ¥ÉÆÃ°Ã¸ï ¹§âA¢ gÁd¸Àé ¤jÃPÀëPÀgÀÄ UÁæªÀÄ ¸ÀºÁAiÀÄPÀgÀÄ ºÁUÀÆ ¥ÀAZÁ¬ÄÛzÁgÀgÀ ¸ÀªÀÄPÀëªÀÄzÀ°è ªÀĺÀdgï ªÀiÁr ªÀgÀ¢AiÀÄ£ÀÄß ¤ÃrzÀÄÝ ¸ÀzÀj ªÀgÀ¢AiÀÄ£ÀÄß ®UÀwÛlÄÖ d¦Û DzÉñÀªÀ£ÀÄß ¥ÀºÀt PÁ®A (11) gÀ°è £ÀªÀÄÆzÀÄ ªÀiÁqÀĪÀ §UÉÎ vÀªÀÄä ¸ÀÆPÀÛ DzÉñÀ PÉÆÃj PÀqÀvÀªÀ£ÀÄß vÀªÀÄä CªÀUÁºÀ£ÉUÉ ¸À°è¹zÉ." 9. Perusal of the said order indicate that as against the admitted amount recoverable being ₹77,49,326/-, respondent No.2/Special Tahasildar has - 12 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 proceeded to attach the land measuring 1 acre 4 guntas in Sy.No.42 and 3 acres 36 guntas in Sy.No.44 totally measuring 5 acres together with 330 flats existing thereon. By his own estimation, the cost of the land appears to be ₹ 71,87,40,000/- and the cost of the flats is ₹ 134,00,00,000/-. 10. This Court has come across similar orders being passed by the Special Tahasildar in purported exercise of the powers conferred under Section 190 of the Karnataka Land Revenue Act, 1964, which enables the revenue authorities namely Special Tahasildar, Assistant Commissioner and the Deputy Commissioner to sell movable and immovable property of a person who is found to be in default in payment of the land revenue. 11. Necessary to advent to the relevant provisions of law providing for recovery of due under - 13 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 Section 40 (1) of the Real Estate (Regulation and Development) Act,2016 which reads as under: Section 40: Recovery of interest or penalty or compensation and enforcement of order, etc: (1) 'If a promoter or an allottee or a real estate agent, as the case may be, fails to pay any interest or penalty or compensation imposed on him, by the adjudicating officer or the Regulatory Authority or the Appellate Authority, as the case may be, under this Act or the rules and regulations made thereunder, it shall be recoverable from such promoter or allottee or real estate agent, in such manner as may be prescribed as an arrears of land revenue" (2)*** 12. Rule 25 of the Karnataka Real Estate (Regulation and Development) Rules, 2017 reads as under: "Manner of recovery of interest, penalty and compensation:- Subject to the provisions of sub-section (1) of Section 40, the recovery of the amounts due as arrears of land revenue shall be - 14 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 carried out in the manner provided in the Karnataka Land Revenue Act, 1974 and the rules made there under." 13. Upon failure to comply with the order passed by the RERA, the mode of recovery contemplated therein is to recover the same as arrears of land revenue. 14. Chapter XIV of the Karnataka Land Revenue Act, 1964, provides for realization of land revenue and other public demands. In that Sections 159, 160 and 161 as well as Section 173 become relevant for the purpose of this case, which are extracted hereunder: 159. Land Revenue when becomes due and payable.—(1) The land revenue leviable on account of a revenue year shall become due on the first day of that year and it shall be payable at such times, in such instalments, to such persons and at such places, as may be prescribed. (2) The payment of land revenue to the person prescribed under sub-section (1) may be made in cash or in any prescribed manner. (3) Any period elapsing between the first day of the revenue year and any date prescribed under sub-section (1) for the payment of land revenue shall be deemed to be a period of grace and shall not affect the provisions of sub-section (1). 160. Arrear of land revenue and defaulter.—(1) Any instalment of land revenue - 15 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 or part thereof which is not paid on the date prescribed for payment under section 159 shall become an arrear of land revenue and the person responsible for the payment shall become a defaulter. (2) A statement of account, certified by the Deputy Commissioner or by the Assistant Commissioner shall, for the purpose of this Chapter be conclusive evidence of the existence of the arrear of land revenue, of its amount and of the person who is the defaulter: Provided that nothing in this sub- section shall prejudice the rights of such person to make payment under protest and to question the correctness of the accounts in separate proceedings before the Deputy Commissioner or the Assistant Commissioner, as the case may be. 161. 161. Process for recovery of arrears.—An arrear of land revenue may after serving a written notice of demand on the defaulter under section 162 be recovered by any one or more of the following processes, namely:— (a) by forfeiture of the occupancy or alienated holding in respect of which the arrear is due, under section 163; (b) by distraint and sale of the defaulter’s moveable property including the produce of the land under section 164; (c) by attachment and sale of the defaulter’s immoveable property under sections 165 to 168; (d) in the case of alienated holdings consisting of entire villages or shares of villages, by attachment of the said villages or shares of villages and taking them under Government management, under sections 183 to 187. 173. Sale not to be excessive.—The property to be sold moveable or immoveable, under the provisions of this Chapter, shall, as far as may be practicable, be proportionate to the amount of the arrear of land revenue to be recovered and the expenses of attachment and sale." - 16 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 15. Procedure contemplate therein is also traceable to Rules under Chapter XIV of Karnataka Land Revenue Rules, 1964. The relevant rules be 112 and 113 which reads as under: "112. Demand how made- (1) The Village Accountant shall issue a notice of demand under Sub-Section (1) of Section 162 in Form 37. (2) If the person liable to pay fails to pay the amount due within seven days after service of the demand notice issued under sub-rule (1) the Village Accountant shall make a report to the Deputy Commissioner and if the Deputy Commissioner so directs the Village Accountant shall destrain the defaulters movable property which may be brought to sale by the Revenue Inspector after giving wide publicity for such sale. 113. Procedure for Sale.- (1) Every sale, shall, as a rule, be held on the day named in the proclamation, and, if necessary, continued from day to day (closed holidays expected), until all the properties specified in the proclamation shall have been sold. The officer conducting the sale, may, however in his discretion, adjourn any sale for a period not exceeding three days, recording his reasons for such adjournment: Provided that, when the sale is conducted by the Revenue Inspector in or within the precincts of the Tahasildar's Office, no such adjournment shall be made without the leave of the Tahasildar if he is at headquarters. A party entitled to the payment of money for the recovery of which a sale of immovable property is held shall not be allowed to bid for or purchase the property without the express permission of the Deputy Commissioner. (2) If the party purchases by himself or through another person without such permission, the Sub- - 17 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 Division Assistant Commissioner may if he thinks fit, on the application of the defaulter or any other person whose interests are affected by the sale, by order set aside the sale; and the costs of such application and order, and any deficiency of price which may happen on the re-sale and all expenses attending it, shall be paid by the party at whose instance the sale had been originally held. (3) In cases in which the Deputy Commissioner considers necessary, that the applicant should not be allowed to bid for less than the sum to be fixed, it shall be competent to him to fix the minimum. (4) Where the applicant purchases with such permission, the purchase money and the amount for the recovery of which the sale is held may be set off against one another. (5) The Notice of demand issued under Rule 111 shall be published in the village by affixing a copy of the same on the Notice Board of the Chavadi. A copy shall also be serve on the defaulter as per Section 30. A sum of Re.1 (Rupee one only) shall be recovered from the defaulter as the cost of the demand notice. On the completion of the sale the full value of the movable property shall be deposited forthwith. [(6) The proclamation of sale and notice in that behalf shall be in Form.38.]" 16. Section 173 of the Act extracted herein above mandates the sale of the immovable property under the recovery of arrears of land revenue shall not be excessive. Right to property is a Constitutional right and any restrain or denial thereof shall only be traceable to the law and nothing else. No doubt, respondent No.5 is equipped with an order passed by - 18 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 respondent No.4/authority for the recovery of his dues which has attained finality. That alone does not give any handle to the respondent/authority to be excessive and restrain a defaulter like respondent No.3 from dealing with his property otherwise which he is capable and entitled to under the law. 17. The contention on behalf of respondent No.2/Special Tahasildar by learned AGA of indicating his ignorance and helplessness cannot be countenanced. An officer of a rank of Special Tahasildar cannot be expected to be oblivious of the requirement and rigor of law more particularly Section 173 of the Act extracted herein above. 18. It cannot but be said that such an order has been passed deliberately by showing intentional ignorance to make it unworkable, such that legitimate fruits of an order for decree holder like respondent No.5 is put at stake and impediment is caused at - 19 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 every stage. It was incumbent upon respondent No.2/Special Tahasildar and respondent No.1/Deputy Commissioner to have applied their mind, ensured that the order passed by respondent No.4/authority was put to action, implemented and enforced and the amount due to respondent No.5 was paid. The attachment order as seen has been passed as far back as on 05.11.2020. Six years down the line, this Court is constrained to sit on the aspect whether or not the Tahasildar applied his mind in enforcing the order which has otherwise attained finality. Delay if any, is solely attributable to the inaction and non-application of mind by the Tahasildar and nothing else. Immovable property as noted above includes 5 acres of land and as many as 330 apartments. It is practically impossible even if the said land and the flats were put to public auction as sought to be done as per Annexure-C to recover a sum of ₹77,49,326/- to pay respondent No.5. This modus operandi only - 20 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 indicate either deliberate inaction on the part of respondent Nos.1 and 2 or their inefficiency in complying with the orders strictly in accordance with substantive law and the rules provided thereunder as extracted herein above. 19. Since repeated plea is made on behalf of respondent No.2/Special Tahasildar by learned AGA, that non-mentioning of the description of property in the order passed by the RERA has led to this anomaly, which though cannot be countenanced, this Court finds it appropriate to direct the RERA authority, henceforth to specify the property to the extent of the amount recoverable as land revenue in its order to avoid any further confusion of this nature. Having said, that does not absolve the statutory obligation of the authorities like respondent Nos.1 and 2 to apply their mind and proceed to recover the money as directed. In that view of the matter, petition is allowed with the following directions: - 21 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 a. Respondent Nos.1 and 2 shall ensure that the amount due and payable by respondent No.3 shall be recovered strictly in accordance with the provisions extracted herein above by attaching and causing public auction of the unsold flats which are standing in the name of respondent No.3 within 60 days from the date of receipt of certified copy of the order. b. If there are no such property available in the name of respondent No.3, respondent Nos.1 and 2 shall also ensure the property which is otherwise standing in the name of respondent No.3 shall be put to auction within the same time after giving him opportunity of being heard. c. The interest shall be paid towards the special delay and the attachment shall continue for recovering two flats. 20. At this juncture, it is brought to the notice of the Court that this Court by order dated 26.03.2021 had passed the following order: "Learned AGA accepts notice for respondent Nos.1 and 2. Issue notice to respondents No.3 to 5. - 22 - HC-KAR NC: 2026:KHC:8174 WP No. 4429 of 2021 By ad-interim direction, it is ordered that order dated 29.09.2020 passed by the Special Tahasildar, Bengaluru South Taluk, Bengaluru - respondent No.2 vide Annexure-B shall be restricted to Apartment No.1024, Golden Panorama, Golden Gate properties Ltd., #820, 80 ft road, 8th Block, Koramangala, Bengaluru-560 095." 21. In the light of the petition being allowed by this Court with the directions as above, the interim order granted by this Court as noted above shall continue till respondent Nos.1 and 2 comply with the direction made herein above. Sd/- (M.G.S. KAMAL) JUDGE SSD List No.: 1 Sl No.: 29