- 1 - HC-KAR NC: 2026:KHC:23230 WP No. 5879 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 5879 OF 2024 (LB-TAX) BETWEEN: 1. R. SANDEEP S/O R.RAGHAVA REDDY AGED ABOUT 41 YEARS RESIDING AT NO.668-1 'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071. 2. D. ABHISHEK S/O R.DASARATH AGED ABOUT 34 YEARS RESIDING AT NO.668-1 'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071. 3. R. GURU REDDY S/O LATE G.RAMAIYA REDDY AGED ABOUT 70 YEARS RESIDING AT 79/9, FIRST FLOOR NANDIDURG ROAD BENSON TOWN BENGALURU-560 046. 4. R. RAGHAVA REDDY S/O LATE G.RAMAIYA REDDY AGED ABOUT 67 YEARS RESIDING AT NO.668-1 'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071. 5. R. DASARATH Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23230 WP No. 5879 of 2024 S/O LATE G. RAMAIYA REDDY AGED ABOUT 65 YEARS RESIDING AT NO.668-1 'D' MAIN ROAD, DOMLUR LAYOUT BANGALORE-560 071. …PETITIONERS (BY SRI. NITIN PRASAD, ADVOCATE) AND: 1. BRUHAT BENGALURU MAHANAGARA PALIKE HEAD OFFICE, CORPORATION CIRCLE HUDSON CIRCLE, BANGALORE-560 002. REPRESENTED HEREIN BY ITS COMMISSIONER 2. THE DEPUTY COMMISSIONER (REVENUE) BRUHAT BENGALURU MAHANAGARA PALIKE HEAD OFFICE, CORPORATION CIRCLE HUDSON CIRCLE, BANGALORE-560 002. 3. THE ASSISTANT REVENUE OFFICER VASANT NAGAR SUB-DIVISION BRUHAT BENGALURU MAHANAGARA PALIKE B.B.M.P. OFFICE BUILDING QUEENS ROAD, BANGALORE-560 001. 4. IDEB PROJECTS PVT. LTD. (IN LIQUIDATION) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 9/10TH FLOOR, DELTA TOWERS SIGMA SOFT TECH PARK NO.7, WHITEFIELD MAIN ROAD BANGALORE-560 066. REP. BY ITS LIQUIDATOR MR. VELAYUDHAM JAYAVEL. 5. BENGALURU CENTRAL CITY CORPORATION 10TH FLOOR, MULTIPURPOSE P.U. BUILDING MAHATMA GANDHI ROAD - 3 - HC-KAR NC: 2026:KHC:23230 WP No. 5879 of 2024 BENGALURU-560 001. REP. BY ITS COMMISSIONER. 6. THE REVENUE OFFICER SHIVAJINAGARA DIVISION BENGALURU CENTRAL CITY CORPORATION 10TH FLOOR, MULTIPURPOSE P.U. BUILDING MAHATMA GANDHI ROAD, BENGALURU-560 001. …RESPONDENTS (BY SRI. SHRINIVAS B.S., ADVOCATE FOR SRI. SANJEEV B.L., ADVOCATE FOR R1 TO R3, R5 & R6; SRI. JIDESH KUMAR M.D., ADVOCATE FOR R4) THIS PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WIRT, ORDER OR DIRECTION QUASHING THE 39 DEMAND NOTICES DATED 22/01/2024 ISSUED BY RESPONDENT NO.3 ASSISTANT REVENUE OFFICER- BBMP UNDER SECTION 108-A OF THE KARNATAKA MUNICIPAL CORPORATIONS ACT, 1976 (SCHEDULE 'C' NOTICES; PRODUCED AS ANNEXURE 'V1' TO 'V39') CUMULATIVELY DEMANDING PAYMENT OF PROPERTY TAX QUANTIFIED AT RS.3,42,02,538/- AND ETC. THIS PETITION COMING ON FOR ORDERS, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 4 - HC-KAR NC: 2026:KHC:23230 WP No. 5879 of 2024 CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER 1. Learned counsel for the respondents submits that the demand raised against the petitioners has been withdrawn in the light of the property taxes being paid and the petition may be dismissed as having become infructuous. 2. One Sri. Gururaj A.Pujari, Assistant Revenue Officer, Vasanthnagar Sub-Division, Bengaluru Central City Corporation has filed an affidavit in this regard. 3. Petitioners submit that the respondent authorities have acted in terms of the affidavit. 4. For the aforementioned reason, the writ petition is dismissed as having become infructuous. SD/- (M.I.ARUN) JUDGE PGG List No.: 1 Sl No.: 14