- 1 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 818 OF 2026 (LB-TAX) C/W WRIT PETITION NO. 793 OF 2026 (LB-BMP) WRIT PETITION NO. 1793 OF 2026 (LB-BMP) IN WP No. 818/2026 BETWEEN: V PREMKRISHNAN S/O KRISHNA VENKATASUBRAMANIAN AGED ABOUT 42 YEARS RESIDING AT 103, RAVI KUTEERA CHURCH ROAD 7TH MAIN, NEW TIPPASANDRA BANGALORE-560 075. …PETITIONER (BY SMT. SRUTI CHAGANTI., ADVOCATE) AND: 1. THE CHIEF COMMISSIONER BENGALURU BRUHAT MAHANAGARA PALIKE (BBMP) Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 NOW GREATER BENGALURU AUTHORITY (GBA) N.R. SQUARE BANGALORE-560 002. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY (BDA) 5TH MAIN ROAD KUMARAPARK WEST GUTTAHALLI BANGALORE-560 020. 3. THE ZONAL COMMISSIONER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE-560 048. 4. THE SECRETARY BDA 5TH MAIN ROAD KUMARAPARK WEST GUTTAHALLI BANGALORE-560 020. 5. THE REVENUE OFFICER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE HOODI SUB-DIVISION RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL - 3 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 MAHADEVAPURA BANGALORE-560 048. 6. THE REVENUE OFFICER (EAST) BDA COMMERCIAL COMPLEX HSR SECTOR VI BANGALORE-560 102. 7. THE ASSISTANT REVENUE OFFICER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE HOODI SUB-DIVISION RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE 560 048. 8. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT VIDHANA SOUDHA BANGALORE-560 001. …RESPONDENTS (BY SRI. ASHWIN BALIGA., ADVOCATE FOR SMT. SUMANA BALIGA M., ADVOCATE FOR R1, R3, R5 AND R7; SRI.VASANTHA., ADVOCATE AND SRI. K. KRISHNA., ADVOCATE FOR R2, R4 AND R6; SRI. KENCHEGOWDA., AGA FOR R8) - 4 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH/ SET- ASIDE THE SO-CALLED REVISED DEMAND NOTICE BEARING NO. W-54/SEP/2024-25/378333 DATED 02.09.2024, RECEIVED BY THE PETITIONER ON 17.09.2024, ISSUED BY RESPONDENT NO. 1, PRODUCED HEREWITH AS ANNEXURE-E; (II) QUASH/ SET-ASIDE THE IDENTICAL NOTIFICATION ISSUED BY RESPONDENT NO. 1 BY WAY OF SMS MESSAGES TO THE PETITIONER ON 08.01.2026 AND 09.01.2026, PRODUCED HEREWITH AS ANNEXURE-H; III) ISSUE A WRIT IN THE NATURE OF MANDAMUS TO RESPONDENT NO. 1 TO REFUND THE TAXES COLLECTED FROM THE PETITIONER FOR THE YEARS 2015. 16, 2016-17 AND 2017-18 ALONG WITH 18 PERCENT INTEREST PER ANNUM; (IV) ISSUE A WRIT IN THE NATURE OF MANDAMUS TO RESPONDENT NO. 1 TO CEASE AND DESIST FROM SERVING DEMAND NOTICES AND ISSUING AUTOMATED MESSAGES TO THE PETITIONER IN RESPECT OF PAYMENT OF PROPERTY TAXES ON THE SCHEDULE PROPERTY. IN WP NO. 793/2026 BETWEEN: 1. ADITYA VELLORE SAIMURALI S/O V.S. SAIMURALI AGED ABOUT 40 YEARS 2. PONNERI SHOBHA RANI W/O V.S. SAIMURALI - 5 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 AGED ABOUT 70 YEARS BOTH ARE RESIDING AT A-1604, SKYLARK ESTA HOODI TO GRAPHITE INDIA ROAD SEETHARAMPALYA HOODI BANGALORE 560 048. ...PETITIONERS (BY SMT. SRUTI CHAGANTI., ADVOCATE) AND: 1. THE CHIEF COMMISSIONER BENGALURU BRUHAT MAHANAGARA PALIKE (BBMP) NOW GREATER BENGALURU AUTHORITY (GBA) N.R. SQUARE, BANGALORE-560 002. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY (BDA) 5TH MAIN ROAD KUMARAPARK WEST GUTTAHALLI BANGALORE560 020. 3. THE ZONAL COMMISSIONER BBMP, NOW GBA EAST CORPORATION MAHADEVAPURA ZONE RHB COLONY ITPL MAIN ROAD, OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE-560 048. 4. THE SECRETARY BDA, 5TH MAIN ROAD KUMARAPARK WEST GUTTAHALLI BANGALORE - 560 020. - 6 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 5. THE REVENUE OFFICER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE HOODI SUB-DIVISION RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE-560 048. 6. THE REVENUE OFFICE (EAST) BDA COMMERCIAL COMPLEX HSR SECTOR VI BANGALORE - 560 102. 7. THE ASSISTANT REVENUE OFFICER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE HOODI SUB-DIVISION RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE-560 048. 8. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT VIDHANA SOUDHA BANGALORE-560 001. ...RESPONDENTS (BY SRI. ASHWIN BALIGA., ADVOCATE FOR - 7 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 SMT. SUMANA BALIGA M., ADVOCATE FOR R1, R3, R5 AND R7; SRI. K. KRISHNA., ADVOCATE FOR R2, R4 AND R6; SRI. KENCHEGOWDA., AGA FOR R8) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH/ SET- ASIDE THE SO-CALLED REVISED DEMAND NOTICE BEARING NO. W-82/SEP/2024-25/410537 DATED 02.09.2024, RECEIVED BY THE PETITIONER ON 17.09.2024, ISSUED BY RESPONDENT NO. 1, PRODUCED HEREWITH AS ANNEXURE-E; (II) QUASH/ SET-ASIDE THE IDENTICAL NOTIFICATION ISSUED BY RESPONDENT NO. 1 BY WAY OF SMS MESSAGES TO THE PETITIONER NO. 1 ON 08.01.2026 AND 09.01.2026, PRODUCED HEREWITH AS ANNEXURE-H; III) ISSUE A WRIT IN THE NATURE OF MANDAMUS TO RESPONDENT NO. 1 TO REFUND THE TAXES COLLECTED FROM THE PETITIONER FOR THE YEARS 2015-16. 2016-17 AND 2017-18 ALONG WITH 18 PERCENT INTEREST PER ANNUM; (IV) ISSUE A WRIT IN THE NATURE OF MANDAMUS TO RESPONDENT NO. 1 TO CEASE AND DESIST FROM SERVING DEMAND NOTICES AND ISSUING AUTOMATED MESSAGES TO THE PETITIONER IN RESPECT OF PAYMENT OF PROPERTY TAXES ON THE SCHEDULE PROPERTY. IN WP NO. 1793/2026 BETWEEN: SHRINATH VENKATASUBRAMANIAM S/O DR. V. VENKATASUBRAMANIAN AGED ABOUT 44 YEARS RESIDING AT 304, RAVI KUTEERA 7TH MAIN, NEW TIPPASANDRA - 8 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 BANGALORE-560 075. ...PETITIONER (BY SMT. SRUTI CHAGANTI., ADVOCATE) AND: 1. THE CHIEF COMMISSIONER BENGALURU BRUHAT MAHANAGARA PALIKE (BBMP) NOW GREATER BENGALURU AUTHORITY (GBA) N.R. SQUARE BANGALORE-560 002. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY (BDA) 5TH MAIN ROAD KUMARAPARK WEST GUTTAHALLI, BANGALORE-560 020. 3. THE ZONAL COMMISSIONER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE-560 048. 4. THE SECRETARY BDA 5TH MAIN ROAD KUMARAPARK WEST - 9 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 GUTTAHALLI BANGALORE-560 020. 5. THE REVENUE OFFICER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE HOODI SUB-DIVISION RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE-560 048. 6. THE REVENUE OFFICER (EAST) BDA COMMERCIAL COMPLEX HSR SECTOR VI, BANGALORE - 560 102. 7. THE ASSISTANT REVENUE OFFICER BBMP NOW GBA EAST CORPORATION MAHADEVAPURA ZONE HOODI SUB-DIVISION RHB COLONY ITPL MAIN ROAD OPPOSITE PHOENIX MALL MAHADEVAPURA BANGALORE - 560 048. 8. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT VIDHANA SOUDHA - 10 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 BANGALORE - 560 001. ...RESPONDENTS (BY SRI. ASHWIN BALIGA., ADVOCATE FOR SMT. SUMANA BALIGA M., ADVOCATE FOR R1, R3, R5 AND R7; SRI. VASANTHA., ADVOCATE FOR R2, R4 AND R6; SRI. KENCHEGOWDA., THE AGA FOR R8) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING/ SETTING-ASIDE THE SO-CALLED REVISED DEMAND NOTICE BEARING NO. W-82/SEP/2024- 25/410395 DATED 02.09.2024, RECEIVED BY THE PETITIONER ON 17.09.2024, ISSUED BY RESPONDENT NO. 1, PRODUCED HEREWITH AS ANNEXURE-E; (II) ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING/ SETTING-ASIDE THE IDENTICAL NOTIFICATION ISSUED BY RESPONDENT NO. 1 BY WAY OF SMS MESSAGES TO THE PETITIONER ON 09.01.2026, PRODUCED HEREWITH AS ANNEXURE-H; (III) ISSUE A WRIT IN THE NATURE OF MANDAMUS TO RESPONDENT NO. 1 TO REFUND THE TAXES COLLECTED FROM THE PETITIONER FOR THE YEARS 2015- 16 AND 2016-17 ALONG WITH 18PERCENT INTEREST PER ANNUM; (IV) ISSUE A WRIT IN THE NATURE OF MANDAMUS TO RESPONDENT NO. 1 TO CEASE AND DESIST FROM SERVING DEMAND NOTICES AND ISSUING AUTOMATED MESSAGES TO THE PETITIONER IN RESPECT OF PAYMENT OF PROPERTY TAXES ON THE SCHEDULE PROPERTY. THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 11 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 ORAL ORDER The petitioners' grievance is largely redressed with Ms. Sumana Baliga, the learned counsel for the Greater Bengaluru Authority [GBA], placing on record a copy of the Order dated 24.04.2026 informing the petitioners that the impugned Proclamation Notice is withdrawn because it is indeed ascertained that the petitioners' property is within the jurisdiction of the Bangalore Development Authority [BDA]. Ms. Sruti Chaganti, the learned Counsel for the petitioners, submits that this Court may dispose of these petitions with directions to the GBA and its officers to consider the petitioners' request to close the SAS Account/ Identity for the petitioners' property as it continues to be within the jurisdiction of the BDA and permit refund of the tax offered bona fide by the petitioners for the Assessment Years 2015-16, 2016-17 and 2017-18. - 12 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 The petition as against the BDA must be rejected as is rightly stated by its learned counsel, Sri K. Krishna, because there is no cause against this Authority. The petition must indeed be disposed of with liberty to the petitioners to file a representation with the Assistant Revenue Officer [the seventh respondent] to consider the petitioners' representation, if filed, in terms of the liberty now granted for refund of the tax offered for the Assessment Years 2015-16, 2016-17 and 2017-18 in the light of the submission by Ms. Sumana Baliga that the authorities have undertaken the process to delete the SAS Account/ Identity for the petitioners' property. The seventh respondent must also be called upon to consider the request for refund in the circumstances as required. Hence the following; - 13 - HC-KAR NC: 2026:KHC:31612 WP No. 818 of 2026 C/W WP No. 793 of 2026 WP No. 1793 of 2026 ORDER [A] The petitions as against the BDA and its officers stand rejected. [B] The petitions as against the GBA is disposed of reserving liberty to the petitioners to file a representation with the seventh respondent within two [2] weeks from the date of receipt of a certified copy of this order for deleting the SAS Account/ Identity for their properties and for refund of the taxes offered for the Assessment Years 2015-16, 2016-17 and 2017-18. Sd/- (B M SHYAM PRASAD) JUDGE NV