- 1 - HC-KAR NC: 2026:KHC:12578 WP No. 6605 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 6605 OF 2026 (LB-TAX) BETWEEN: SHRIRAM BLUE APARTMENT OWNERS' ASSOCIATION, AN ASSOCIATION REGISTERED UNDER KARNATAKA APARTMENT OWNERSHIP ACT, 1972, NO. 53, SEEGEHALLI, K.R. PURAM, SITUATED AT SEEGEHALLI VILLAGE, KRISHNARAJAPURAM HOBLI, BANGALORE EAST TALUK, BANGALORE - 560 049. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE, MR. ANUPAM GUPTA. …PETITIONER (BY SRI. D.R.RAVISHANKAR., SENIOR ADVOCATE FOR; SRI. R DARSHAN.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001, REPRESENTED BY ITS SECRETARY. Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12578 WP No. 6605 of 2026 2. THE CHIEF COMMISSIONER GREATER BENGALURU AUTHORITY (GBA), HUDSON CIRCLE, BENGALURU - S560 002. 3. BENGALURU EAST CITY CORPORATION (ERSTWHILE) BRUHATH BANGALORE MAHANAGARA PALIKE, HAVING ITS OFFICE AT: RHB COLONY, OPP. PHOENIX MALL, MAHADEVAPURA, BANGALORE - 560 038. REPRESENTED BY REVENUE OFFICER K.R.PURAM DIVISION. …RESPONDENTS (BY SMT. SPOORTHI V.,HCGP FOR R1; SRI. PAWAN KUMAR.,ADVOCATE FOR R2 AND R3) THIS WRIT PETITION IS FILED UNDER ARTICELS 227 OF THE CONSTITUTION OF INDIA PRAYING TO PASS A WRIT OF CERTIORARI AND QUASH ANY PROCEEDINGS, CLAIMS OR DEMAND ARISING OUT OF THE PROPERTY TAX IDENTIFICATION NUMBER 8000019351 REFERRED IN THE IMPUGNED NOTICE ISSUED BY RESPONDENT NO.3 PRODUCED AT ANNEXURE-A. THIS PETITION, COMING ON FOR PRELIMINARY HEARING THROUGH VIDEO CONFERENCING / PHYSICAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:12578 WP No. 6605 of 2026 CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER The petitioner herein is the Association of Apartment Owners, constituted under the Provisions of the Karnataka Apartment Ownership Act, 1972. 2. It is their case that the owner and the developer of the property where the apartment now stands have sold the property in favour of various purchasers and today they do not own any apartment in the said apartment complex. It is submitted that the individual apartment owners own the apartment complex and they are all the members of the petitioner's association and that the association is the owner of the common area by virtue of the deed of declaration executed under the Provisions of the Karnataka Apartment Ownership Act, 1972. When this being the situation on the ground that there are certain tax dues, respondent Nos.2 and 3 have initiated proceedings against the erstwhile - 4 - HC-KAR NC: 2026:KHC:12578 WP No. 6605 of 2026 developer and the owners of the property and have passed orders, which the petitioner is not aware of. To the shock and dismay of the petitioner, they found the proclamation of sale in respect of the clubhouse of the apartment being pasted on the wall of the apartment. Immediately thereafter, the petitioner preferred this writ petition and also have made necessary representations to respondent Nos.2 and 3 in this regard. 3. They submit that going ahead with the proclamation of sale would prejudice the interest of the individual apartment owners and the members of the petitioner's association and if an opportunity of hearing is given and after hearing them, if respondent Nos.2 and 3 were to conclude that any due is payable to them, then in that event, the petitioner is willing to pay the necessary amounts to respondent Nos.2 and 3 in accordance with the law. 4. The learned counsel for respondent Nos.2 and 3 submits that they have no objection for hearing the - 5 - HC-KAR NC: 2026:KHC:12578 WP No. 6605 of 2026 petitioner and passing appropriate orders in accordance with law. Hence, the following: ORDER i. The Writ Petition is hereby disposed of. ii. The proclamation of sale dated 30.01.2026 (vide Annexure-A to the writ petition) issued by respondent No.3 is hereby set aside. iii. Respondent No.2/3 shall issue necessary notice to petitioner in respect of any claim that the Greater Bengaluru Authority may have against the property concerned. iv. Upon receipt of the same, the petitioner shall submit the necessary reply within a period of two (02) weeks thereafter. v. Respondents thereafter shall provide an opportunity of hearing to the petitioner - 6 - HC-KAR NC: 2026:KHC:12578 WP No. 6605 of 2026 and take appropriate decision in accordance with law. vi. Till that time, the orders preceding issuance of Proclamation of Sale (vide Annexure-A to the writ petition) passed by respondent No.3 will be kept in abeyance. Sd/- (M.I.ARUN) JUDGE CH List No.: 1 Sl No.: 32