- 1 - HC-KAR NC: 2026:KHC:35040 WP No. 20851 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF JULY 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 20851 OF 2026 (LB-TAX) BETWEEN: LATHA M W/O BABU N J AGED ABOUT 49 YEARS, RESIDING AT NO.193, 4TH CROSS, 7TH MAIN, RPC LAYOUT, VIJAYANAGAR, BANGALORE - 560 040. …PETITIONER (BY SRI.PRATHIK NAIDU B., ADVOCATE) AND: 1. GREATER BENGALURU AUTHORITY (GBA) (EARLIER KNOWN AS BBMP) HUDSON CIRCLE, N.R. SQUARE, BENGALURU 560002 REPRESENTED BY ITS COMMISSIONER. 2. COMMISSIONER, GBA BENGALURU WEST CITY CORPORATION, BWCC COMMISSIONER OFFICE, 16TH CROSS ROAD, VYALIKAVAL, Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:35040 WP No. 20851 of 2026 KODANDARAMPURA, MALLESHWARAM, BENGALURU 560 003. 3. ADDITIONAL COMMISSIONER (REVENUE), GBA BENGALURU WEST CITY CORPORATION, BWCC COMMISSIONER OFFICE, 16TH CROSS ROAD, VYALIKAVAL, KODANDARAMPURA, MALLESHWARAM, BENGALURU - 560 003. 4. JOINT COMMISSIONER (ZONE - 1), GBA BENGALURU WEST CITY CORPORATION, 18TH CROSS ROAD, IDEAL HOMES TOWNSHIP, RAJARAJESHWARI NAGAR, BENGALURU - 560098. 5. DEPUTY COMMISSIONER (ZONE - 1), GBA BENGALURU WEST CITY CORPORATION, 18TH CROSS ROAD, IDEAL HOMES TOWNSHIP, RAJARAJESHWARI NAGAR, BENGALURU - 560098. 6. ASSISTANT REVENUE OFFICER KENGERI SUBDIVISION, BENGALURU WEST CITY CORPORATION, GBA NO.569/570, SRINIVASA ARCADE, 80 FEET ROAD, KENGERI UPANAGARA, KENGERI, BENGALURU 560060 …RESPONDENTS (BY SRI.PAWAN KUMAR., ADVOCATE) - 3 - HC-KAR NC: 2026:KHC:35040 WP No. 20851 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, QUASHING THE SHOW CAUSE NOTICES, ALL DATED 04.02.2026, TO BEARING NOS. ARO(KGR)/W-130/PR-1896/2025-26ARO(KGR)/W- 130/PR-1904/2025-26, PERTAINING TO THE ASSESSMENT YEARS 2016-17 TO 2024-25 (PRODUCED VIDE ANNEXURES A1 TO A9, RESPECTIVELY), AND THE CONSEQUENTIAL ORDERS OF REASSESSMENT AND DEMAND NOTICES, ALL DATED 05.05.2026, BEARING NOS. ARO(KGR)/W-130/PR-1477/2026-27 TO ARO(KGR)/W-130/PR- 1485/2026-27, PERTAINING TO THE ASSESSMENT YEARS 2016-17 TO 2024- 25 (PRODUCED VIDE ANNEXURES B1 TO B9, RESPECTIVELY), ISSUED BY RESPONDENT NO. 6 IN RESPECT OF THE SCHEDULE PROPERTY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner has called in question the Reassessment Orders under Section 150[3][e] of the Greater Bengaluru Governance Act, 2024 and these reassessment orders relate to the assessment years 2016- 2017 to 2024-25. The question presented for consideration is whether this Court must interfere with these Reassessment Orders. Sri Prathik Naidu B, the - 4 - HC-KAR NC: 2026:KHC:35040 WP No. 20851 of 2026 learned counsel for the petitioner, argues for intervention contending the following. [i] The petitioner purchased the subject property under the Sale Deed dated 06.05.1999, [ii] The petitioner applied for a Sanction Plan which is approved on 31.05.2019, [iii] The petitioner has constructed strictly according to the Sanction Plan and completed the construction in the year 2021, [iv] The assessment proceedings are from the year 2016-2017 on the ground that the petitioner is liable to pay assessment/tax from the year 2016-17 for the construction. [v] The assessment is based on the assertion that the petitioner has constructed 10,143 square feet when the sanction is for about 9,000 square feet. [vi] When served with the Show Cause Notice proposing reassessment, the petitioner has filed a detailed response setting forth the afore circumstances, but none of them are considered resulting in an untenable reassessment. - 5 - HC-KAR NC: 2026:KHC:35040 WP No. 20851 of 2026 Sri Pawan Kumar, a learned standing counsel for the respondents who accepts notice for these respondents, is heard for the disposal of the petition. This Court opines that indeed there is complete non- consideration. Ultimately, if the petitioner is able to demonstrate that the construction is completed only in the year 2021, the assessment can only be from such period subject to the limitation on reassessment. Therefore, the sixth respondent, for an effective conclusion, must re-examine all aspects with due opportunity to the petitioner. Therefore, this Court intervenes to quash the impugned orders of reassessment restoring the proceedings to the sixth respondent for reconsideration. ORDER [a] The petition is allowed in-part. [b] The impugned Reassessment Orders [Annexures-B1 to B9] for the assessment years 2016-17 to 2024-25 are quashed restoring the proceedings to the sixth respondent. - 6 - HC-KAR NC: 2026:KHC:35040 WP No. 20851 of 2026 [c] The petitioner is reserved with liberty to file a certified copy of this order within fifteen [15] days from the date of receipt thereof with the sixth respondent who shall issue notice extending an opportunity to the petitioner and then conclude the assessment proceedings in the light of this Court’s observations. Sd/- (B M SHYAM PRASAD) JUDGE AN/-