- 1 - HC-KAR NC: 2026:KHC:13595 WP No. 26558 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 26558 OF 2025 (LB-TAX) BETWEEN: 1. V.SREENIVASAIAH S/O LATE VENKATAPPA, AGED ABOUT 63 YEARS NO.794, 'SHUBODAYA' 14TH CROSS, J.P.NAGAR 1ST PHASE, BENGALURU - 560 078 …PETITIONER (BY SRI. V.SREENIVASAIAH., PARTY-IN-PERSON) AND: 1. THE CHIEF COMMISSIONER, BRUHAT BENGALURU MAHANAGARA PALIKE, HEAD OFFICE, N R SQUARE, BENGALURU - 560 009 2. ZONAL COMMISSIONER, BRUHAT BENGALURU MAHANAGARA PALIKE, BOMMANAHALLI ZONE, NO.1, BEGUR ROAD, BENGALURU-560 068. 3. THE ASSISTANT REVENUE OFFICER, UTTARAHALLI SUB-DIVISION, BRUHAT BENGALURU MAHANAGARA PALIKE, UTTARAHALLI CIRCLE, BENGALURU -560 062 …RESPONDENTS (BY MS. SUMANA BALIGA M., ADVOCATE) Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:13595 WP No. 26558 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO- QUASH THE SHOW CAUSE NOTICES BEARING (A) NO.ARO(UTH)W-197/PR-705/2024-25 DATED 15.01.2025 FOR THE ASSESSMENT YEAR 2016-17 FOR RS.2,33,782/-, (ANNEXURE-A) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THROUGH VIDEO CONFERENCING / PHYSICAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER Show cause notices for revision of demand under Section 144(15)(c) of the Bruhat Bengaluru Mahanagara Palike Act, 2000 (for short, 'the BBMP') and now the Greater Bengaluru Authority (for short, 'the GBA') Act, have been issued by respondent No.3 - BBMP / GBA to the petitioner for the assessment years 2016-17, 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and 2023- 2024. In the said notices, the respondents - BBMP / GBA have alleged that the petitioner has not properly assessed the constructed area of the property and the use to which the property has been put, and that the petitioner has paid property tax less than what is actually due. Aggrieved by - 3 - HC-KAR NC: 2026:KHC:13595 WP No. 26558 of 2025 the said notices, the petitioner has preferred the present writ petition with a prayer to set aside the said demand notices. 2. The liability of the tax to be paid by the petitioner depends upon the extent of construction on the property and also the purpose for which the property is put to use. Hence, this Court on 11.12.2025 has passed the following order: "The impugned show cause notice does not show that before a notice of demand was issued under Section 144(15)(c) of the BBMP Act, 2020, the procedure as provided under Section 144(13) of the BBMP Act was complied or not. It is the mandate of Section 144(13) of the BBMP Act that whenever a random scrutiny of the tax return is taken up, the property shall be inspected after due notice to the owner or occupier. Therefore, in order to verify whether the revised demand is justified or not, it is appropriate that a fresh inspection is conducted in the presence of the petitioner to identify the area and its usage for assessing the property to tax. - 4 - HC-KAR NC: 2026:KHC:13595 WP No. 26558 of 2025 Therefore, the respondent shall conduct an inspection of the property of the petitioner on 18.12.2025 at 11.00 a.m. It is open for the petitioner to be present at the spot. If the petitioner does not avail this opportunity, the measurement that may be drawn up by the respondent shall be taken as in order. In the meanwhile, the impugned demand notices (Annexures - A, B, C, D, E, F, G, H) are stayed. List this petition on 12.01.2026." 3. Subsequently, a memo dated 12.01.2026 has been filed by the learned counsel for the respondents - BBMP / GBA, along with the inspection report that was conducted pursuant to the orders of this Court. 4. The inspection report does not justify the demand made by the respondents - BBMP / GBA. 5. The petitioner, appearing as party-in-person, fairly submits that if a demand is raised in terms of the inspection report, the petitioner is willing to comply with the same. - 5 - HC-KAR NC: 2026:KHC:13595 WP No. 26558 of 2025 6. The learned counsel for the respondents - BBMP / GBA submits that a fresh demand will be raised as per the inspection report. Hence, the following: ORDER i. The following demand notices passed by respondent No.3 are hereby set aside;
No.ARO(UTH)W-197/PR-705/2024-25 dated 15.01.2025 for the assessment year 2016- 17 for Rs.2,33,782/- (vide Annexure - A to the writ petition),
No.ARO(UTH)W-197/PR-706/2024-25 dated 15.01.2025 for the assessment year 2017- 18 for Rs.1,07,481/- (vide Annexure - B to the writ petition),
No.ARO(UTH)W-197/PR-707/2024-25 dated 15.01.2025 for the assessment year 2018- 19 for Rs.1,00,063/- (vide Annexure - C to the writ petition), - 6 - HC-KAR NC: 2026:KHC:13595 WP No. 26558 of 2025
No.ARO(UTH)W-197/PR-708/2024-25 dated 15.01.2025 for the assessment year 2019- 20 for Rs.92,645/- (vide Annexure - D to the writ petition),
No.ARO(UTH)W-197/PR-709/2024-25 dated 15.01.2025 for the assessment year 2020- 21 for Rs.85,226/- (vide Annexure - E to the writ petition),
No.ARO(UTH)W-197/PR-710/2024-25 dated 15.01.2025 for the assessment year 2021- 22 for Rs.80,404/- (vide Annexure - F to the writ petition),
No.ARO(UTH)W-197/PR-711/2024-25 dated 15.01.2025 for the assessment year 2022- 23 for Rs.67,710/- (vide Annexure - G to the writ petition),
No.ARO(UTH)W-197/PR-712/2024-25 dated 15.01.2025 for the assessment year 2023- - 7 - HC-KAR NC: 2026:KHC:13595 WP No. 26558 of 2025 24 for Rs.65,143/- (vide Annexure - H to the writ petition) ii. The respondents - BBMP / GBA are at liberty to raise a fresh demand in respect of the tax payable by the petitioner based upon the joint inspection report. iii. The said demand shall be made after adjusting the payments already made by the petitioner herein. iv. It is needless to state that if the petitioner has made any excess payment, he is entitled to receive back the same. v. The Writ Petition stands disposed of accordingly. SD/- (M.I.ARUN) JUDGE CH List No.: 1 Sl No.: 97