- 1 - HC-KAR NC: 2026:KHC:25324 WP No. 15949 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF MAY, 2026 BEFORE THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO. 15949 OF 2026 (LB-TAX) BETWEEN: SMT. KALAVATI N W/O SRI PURUSHOTHAMA T AGED ABOUT 55 YEARS R/AT NO.8/1A, 3RD B MAIN 27TH CROSS, RAGHAVENDRA LAYOUT HULIMAVU, BENGALURU-560076 …PETITIONER (BY SRI. H. S. PRASHANTH., ADVOCATE) AND: 1. BENGALURU SOUTH CITY CORPORATION (FORMERLY BBMP) REPRESENTED BY ITS COMMISSIONER N. R. SQUARE BENGALURU-560002 2. ASSISTANT REVENUE OFFICER ARAKERE SUB DIVISION BENGALURU SOUTH CITY CORPORATION BENGALURU-560076 …RESPONDENTS (BY SRI.PAVAN KUMAR, ADVOCATE FOR R.1) THIS WP IS UNDER FILED UNDER AFTICLES 226 AND 227 PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION AND QUASH THE REASSESSMENT PROCEEDINGS AND FINAL DEMAND NOTICE BEARING NO.ARO(ARK)/W-193/PR-3149/2026-27, ARO(ARK)/ Digitally signed by SUVARNA T Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:25324 WP No. 15949 of 2026 W-193/ PR-3150/2026-27, ARO(ARK)/W-193/PR-3151/2026- 27, ARO(ARK)/W-193/PR-3152/2026-27, ARO(ARK)/W-193/PR- 3153/2026-27,ARO(ARK)/W-193/PR-3154/2026-27,ARO(ARK)/ W-193/PR-3155/2026-27, ARO(ARK)/W-193/PR-3156/2026-27, ARO(ARK)/W-193/PR 3157/2026-27, DATED 08/05/2026 PRODUCED AS ANNEXURE-A1 TO A9 ISSUED BY THE SECOND RESPONDENT AND DECLARE THAT REASSESSMENT MADE BY ADOPTING SUPER BUILT-UP AREA OF 8977 SQUARE FEET IS ILLEGAL AND UNSUSTAINABLE (B) DIRECT THE RESPONDENTS TO RECONSIDER THE PETITIONER'S REPRESENTATION DATED 25/02/2026 PRODUCED AS ANNEXURE-H AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE SMT. JUSTICE LALITHA KANNEGANTI ORAL ORDER The present Writ Petition is filed seeking the following prayers: “a) Issue a Writ of Certiorari or any other appropriate writ, order or direction and quash the reassessment proceedings and final demand notice bearing No.ARO(ARK)/W- 193/PR-3149/2026-27, ARO(ARK)/W-193/ PR-3150/ 2026-27, ARO(ARK)W-193/ PR- 3151/2026-27, ARO(ARK)W-193/PR-3152/ 2026-27, ARO(ARK)W-193-3153/2026-27, ARO (ARK)/W-193/PR-3154/2026-27, ARO (ARK)/W-193/PR-3155/2026-27, ARO(ARK) /W-193/PR-3156/2026-27, ARO(ARK)/W- 193/PR-3157/2026-27, dated 08/05/2026 produced at Annexure-A1 to A9 issued by the - 3 - HC-KAR NC: 2026:KHC:25324 WP No. 15949 of 2026 second respondent and declare that reassessment made by adopting Super Built- up area of 8977 square feet is illegal and unsustainable; (b) Direct the respondents to reconsider the Petitioner's representation dated 25/02/2026 produced at Annexure-H and reassess the property strictly in accordance with Super Built -up Area after affording opportunity of hearing; (c) Pass such other order or orders as this Hon'ble Court deems fit to grant under the facts and circumstances of the case.” 2. It is the grievance of the petitioner that in a 40x40 feet portion, the petitioner has constructed the basement and ground floor measuring 790 square feet SBA and in the first floor to the fourth floor the petitioner has constructed building with each floor measuring 1036 square feet SBA. Since she had to leave about 10 feet of area for the formation of a road she could not construct the building in the entire extent, that is the total extent in the 40x40 feet portion is 5,724 square feet of Super built-up area for which the petitioner has been - 4 - HC-KAR NC: 2026:KHC:25324 WP No. 15949 of 2026 separately assessed to tax and has been regularly paying the property tax. 3. In another 20 X 40 feet portion, the petitioner has constructed basement and ground floor measuring 535 square feet SBA and from first floor to fourth floor, the petitioner has constructed building with each floor measuring 651 square feet SBA, thus, the total construction in the 20x40 portion is 3139 Super Built-up Area. The said portion was subsequently gifted by the petitioner in favour of her son by the registered gift deed dated 08.04.2025. The property tax for both portions has always been paid separately. The petitioner has paid approximately Rs.89,827/- towards the property tax for the portion of the commercial building. Her son has paid an amount of Rs.48,994/- toward property tax and despite the existence of separate ownership and separate tax assessment, the respondents have initiated reassessment proceedings by issuing several Show Cause notices. Upon receiving the notices, the petitioner submitted a detailed representation dated 25.02.2026 explaining the factual position regarding extent of land. But the respondents, without conducting any enquiry and - 5 - HC-KAR NC: 2026:KHC:25324 WP No. 15949 of 2026 without considering the representation of the petitioner, has passed the order impugned. 4. It is stated that the impugned proceedings are passed on the assumption that the petitioner constructed in 8977 square feet and reassessed property debts. It is submitted that the respondents have failed to consider the actual extent of land and no enquiry was conducted in that regard. 5. Learned counsel appearing for the respondents submits and they will inspect the premises and will consider the reply given by the petitioner in accordance with law. 6. Considering the submission of the learned counsel for the respondents and the fact that in the impugned proceedings the reply that is given by the petitioner dated 25.02.2026 is not considered by the respondents, this Court is passing the following: ORDER (i) The impugned notices dated 08.05.2026 marked at Annexures-A1 to A9 are set-aside. - 6 - HC-KAR NC: 2026:KHC:25324 WP No. 15949 of 2026 (ii) The respondents shall consider the reply dated 25.02.2026 given by the petitioner in accordance with law by giving a reasonable offer by conducting necessary inspection within a period of 4 weeks from the date of receipt of certified copy of this order, in accordance with law. (iii) Accordingly, the Writ Petition is allowed. (iv) All pending Interlocutory applications in this Writ Petition stands closed. SD/- (LALITHA KANNEGANTI) JUDGE GVP List No.: 1 Sl No.: 11