- 1 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 5721 OF 2026 (LB-TAX) BETWEEN: PADMA, W/O DEVARAJ V L, AGED ABOUT 62 YEARS, R/AT, 46/2, BANJARA LAYOUT, NEAR HORAMAVU BBMP OFFICE, KALKERE MAIN ROAD, HORAMAVU, BANGALORE SOUTH - 560 043. …PETITIONER (BY SRI RAMU V & SRI SUHEEL.S NARAYAN, ADVOCATE) AND: 1. THE COMMISSIONER, GREATER BENGALURU AUTHORITY, N R SQUARE, BENGALURU-560 002. 2. THE BANGALORE EAST CITY CORPORATION, OFFICE OF THE ZONAL DEPUTY COMMISSIONER, K R PURAM DIVISION-560 036, REP. BY DEPUTY COMMISSIONER. 3. THE ASSISSTANT REVENUE OFFICER, GREATER BENGALURU AUTHORITY, HORAMAVU (K R PURA) K R PURAM DIVISION-560 036 …RESPONDENTS (BY SRI PAWAN KUMAR, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH / SET ASIDE THE ORDER VIDE IMPUGNED ORDER PASSED BY THE R-2 DEPUTY Digitally signed by SHWETHA RAGHAVENDRA Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 COMMISSIONER ZONAL DEPUTY COMMISSIONER K R PURAM DIVISION IN ORDER NO. DC(MDP)W-25/JAN/2025-26/PRC-000981 DATED 30.01.2026 AT ANNEXURE-A ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The Petitioner is before this Court seeking for the following reliefs: "(i) Issue a Writ of certiorari, or any other writ to quash/set aside the order vide impugned order passed by the 2nd Respondent Deputy Commissioner Zonal Deputy Commissioner K R Puram Division in Order No. DC(MDP)W-25/JAN/2025-26/PRC-000981 dated 30.01.2026 at Annexure-A. (ii) To pass such other order/s, as this Hon'ble Court deems fit to grant in the circumstances of the case, in the interest of justice and equity." 2. Initially, the submission of learned counsel for the Petitioner was that though nearly Rs.10,00,000/- was paid as property tax, the same was not taken into account by the respondents, and a demand for a sum of Rs.15,00,832/-had been made. - 3 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 3. In that background, the counsel for the respondent was called upon to obtain instructions and make his submission as to whether the earlier amounts paid had been taken into account by the respondents. 4. Hence, on 20.02.2026, learned counsel for the respondents on instructions submitted that the amount due of Rs.15,00,832/- is after taking into account the earlier payments which had been made. 5. In that view of the matter, learned counsel for the Petitioner, upon instructions, submitted that the balance amount would be paid if an instalment facility were to be provided and as such, he had indicated the balance amount to be paid in 5 instalments. 6. Today, a compliance affidavit has been filed, which reads as follows: "COMPLIANCE AFFIDAVIT I, PADMA W/o Devaraj V L, Aged about 62 years, R/at, 46/2, Banjara Layout, Near Horamavu BBMP - 4 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 Office Kalkere Main Road, Horamavu, Bangalore South- 560043 today at Bangalore do hereby solemnly affirm and state on oath as hereunder: 1. I submit that, I am the Petitioner in above petition and I am well acquainted with the facts of the case. Hence, I am swearing to this affidavit. 2. I submit that, I filed above writ for issue a Writ of certiorari, or any other writ to quash/ set aside the order vide impugned order passed by the 2nd Respondent Deputy Commissioner Zonal Deputy Commissioner K R Puram Division in Order No.DC(MDP)W-25/JAN/2025-26/PRC-000981 dated 30/01/2026 at ANNEXURE-A. 3. I state that, I undertake to pay the entire amount of Res.15,00,832/- within Six Months in Six instalment and 1st instalment start on 20/03/2026 of Rs.3,04,481/-, 2nd instalment on 20/04/2026 of Rs.280761/-, 3rd instalment on 20/05/2026 if Rs.2,56,299/-, 4th instalment on 20/06/2026 of Rs.2,56,299/-, 5th instalment on 20/07/2026 of Rs.2,47,033/- and 6th and Final instalment ofRs.1,47,434. 4. I state that, I have agreed, confirm and adhere to the terms and conditions of this compromise affidavit. 5. I state that, I undertake to pay all instalment without fail and further I am swearing to this affidavit without any sort of coercion/undue influence on each other. I do hereby state, verify and declare that what is stated in para 1 to 5 are true to the best of my knowledge, belief and information. Identified by Deponent" - 5 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 7. The submission of learned counsel for the Petitioner as also learned counsel for the respondents, is that the software of the respondents can only accept the amounts due for property tax per year or multiple years, and a lump sum amount cannot be accepted as regards old property dues for partial years. 8. It is for that reason, in the compliance affidavit filed by the Petitioner, six instalments have been requested so as to make payment of the property taxes for the last six years, year by year. Since the software has its inherent inadequacies, I accept the submission of the learned counsel for the Petitioner. 9. The Petitioner is therefore permitted to make payment of property taxes in six equal instalments. a. The first installment would be paid on 20.03.2026 for the property tax due for the financial year 2019-2020 along with the applicable interest thereon; - 6 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 b. the second installment would be paid on 20.04.2026 along with applicable interest for the financial year 2020-2021; c. the third installment would be paid on 20.05.2026 along with applicable interest for the financial year 2021-2022; d. the fourth installment would be paid on 20.06.2026 along with applicable interest for the financial year 2022-2023; e. the fifth installment would be paid on 20.07.2026 along with applicable interest for the financial year 2023-2024, f. and the sixth installment would be paid on 20.07.2026 along with applicable interest for the financial year 2024-2025. 10. 10. In view of the said undertaking, which has been furnished, and further undertaking that there will be - 7 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 no default in payment of the aforesaid amount, I am of the considered opinion that the interest of justice would be served by restraining the respondents from going ahead with the proclamation and auction of the property of the Petitioner. As such, I pass the following: ORDER i) The operation of the order passed by respondent No.2 dated 30.01.2026 at Annexure-A, for the proclamation and sale of the property of the Petitioner, is kept under suspension subject to payment of the aforesaid amount on the dates indicated supra. ii) In the event of any of the payments being defaulted, the proclamation above would come back into force, entitling the respondents to take such action as is permissible. iii) The submission of the learned counsel for the Petitioner is that there is an issue relating to the measurement of the property. Hence, - 8 - HC-KAR NC: 2026:KHC:10945 WP No. 5721 of 2026 liberty is reserved to the Petitioner to file a necessary application as per the applicable provision for inspection and re-measurement, which shall be considered by the respondents favourably and the measurement be ascertained in a proper manner. iv) Irrespective of the same, the above payments would have to be paid. v) The respondents are directed to hand back the possession of the property seized by the respondents in view of the undertaking filed by the end of day 24.02.2026. vi) With the above observations, the petition stands disposed. Sd/- (SURAJ GOVINDARAJ) JUDGE KTY List No.: 2 Sl No.: 41