- 1 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9131 OF 2026 (BDA) C/W WRIT PETITION NO. 9136 OF 2026 WRIT PETITION NO. 9186 OF 2026 WRIT PETITION NO. 9188 OF 2026 WRIT PETITION NO. 9368 OF 2026 WRIT PETITION NO. 9412 OF 2026 WRIT PETITION NO. 9421 OF 2026 WRIT PETITION NO. 9432 OF 2026 WRIT PETITION NO. 9525 OF 2026 WRIT PETITION NO. 11779 OF 2026 IN W.P. NO.9131/2026 BETWEEN: 1. SMT. MUNIAKKAYYAMMA W/O LATE PATALAPPA, AGED ABOUT 70 YEARS, R/AT, SINGANAYAKANAHALLI POST, RAMAGONDANAHALLI VILLAGE, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. & PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, BENGALURU, KARNATAKA - 560 020. & RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE. FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE RESOLUTION DATED 07.03.2024 PASSED BY THE RESPONDENT NOS. 1 AND 2 (ANNEXURE - A) BEARING NO.¨ÉAC¥Áæ:PÁ«:R.NO.2024/62617 AND ETC. IN W.P. NO. 9136/2026 BETWEEN: 1. SRI N SRINIVASAIAH S/O LATE R T NARAYANASWAMYGOWDA, - 3 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS AGED ABOUT 71 YEARS, R/AT NO. 9, SINGANAYAKANAHALLI POST, RAMAGONDANAHALLI VILLAGE, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, BENGALURU, KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE RESOLUTION DATED - 4 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS 07.03.2024 PASSED BY THE RESPONDENT NOS. 1 AND 2 (ANNEXURE - A) BEARING NO.¨ÉAC¥Áæ:PÁ«:R.NO.2024/ 62617 AND ETC. IN W.P. NO. 9186/2026 BETWEEN: 1. SMT. BHAGYAMMA W/O MUNIRAJU N, AGED ABOUT 53 YEARS, R/AT NO. 9, FLOOR MILL ROAD, RAMAGONDANAHALLI VILLAGE, SINGANAYAKANAHALLI POST, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, - 5 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS BENGALURU, KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE RESOLUTION NO.67/24 DATED 07.03.2024 PASSED BY THE RESPONDENT NOS. 1 AND 2 (ANNEXURE - A) AND ETC. IN W.P. NO. 9188/2026 BETWEEN: 1. SMT M VARALAKSHMI W/O N MANJUNATH, AGED ABOUT 41 YEARS, R/AT NO. 31/1, SRI. CHAYA NILAYA, RAMAGONDANAHALLI VILLAGE, SINGANAYAKANAHALLI POST, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, - 6 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, BENGALURU, KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE RESOLUTION NO.67/24 DATED 07.03.2024 PASSED BY THE RESPONDENT NOS. 1 AND 2 (ANNEXURE - A) AND ETC. IN W.P. NO. 9368/2026 BETWEEN: 1. SRI MUNIRAJA S/O LATE NANJAPPA, AGED ABOUT 53 YEARS, R/AT, NEAR NAGARJUNA PU COLLEGE, RAMAGONDANAHALLI VILLAGE, - 7 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU, KARNATAKA - 560 064. ... PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, BENGALURU, KARNATAKA - 560 020. 4. THE ZONAL OFFICER, NORTH DIVISION, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) - 8 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE RESOLUTION DATED 07.03.2024 PASSED BY THE RESPONDENT NOS. 1 AND 2 (ANNEXURE - A) AND BEARING NO.¨ÉAC¥Áæ:PÁ«:R.NO.2024/ 62617 AND ETC. IN W.P. NO. 9412/2026 BETWEEN: 1. SMT. NARAYANAMMA W/O CHIKKANANJAPPA, AGED ABOUT 85 YEARS, R/AT NO. 56. RAMAGONDANAHALLI VILLAGE, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, - 9 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS BENGALURU, KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE RESOLUTION DATED 07.03.2024 PASSED BY THE R1 AND 2 (ANNEXURE-A) BEARING NO. ¨ÉAC¥Áæ:PÁ«:R.NO.2024/ 62617 AND ETC. IN W.P. NO. 9421/2026 BETWEEN: 1. SRI VENKATARAMANAPPA P V S/O LATE VENKATARAYAPPA, AGED ABOUT 65 YEARS, R/AT NO. 195/2, RAMAGONDANAHALLI VILLAGE, SINGANAYAKANAHALLI POST, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, - 10 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, BENGALURU, KARNATAKA - 560 020. ...RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE RESOLUTION DATED 07.03.2024 PASSED BY THE R1 AND R2 (ANNEXURE-A) BEARING NO. ¨ÉAC¥Áæ:PÁ«:R.NO.2024/ 62617 AND ETC. IN W.P. NO. 9432/2026 BETWEEN: 1. SRI K A JAGADEESH S/O ARASEGOWDA, AGED ABOUT 55 YEARS, R/AT NO. 29/1, DEETHYA NOOTHAN NILAYA, 3RD CROSS, CABLE MUNIRAJ ROAD, NEAR NAGARJUN COLLEGE, - 11 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS RAMAGONDANAHALLI VILLAGE, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, BENGALURU, KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE RESOLUTION DATED 07.03.2024 PASSED BY THE R1 AND R2 (ANNEXURE-A) BEARING NO. ¨ÉAC¥Áæ:PÁ«:R.NO.2024/ 62617 AND ETC. - 12 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS IN W.P. NO. 9525/2026 BETWEEN: 1. SRI P MUNIRAJU S/O LATE PATALAPPA R M, AGED ABOUT 48 YEARS, R/AT, SINGANAYAKANAHALLI POST, RAMAGONDANAHALLI VILLAGE, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, - 13 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS BENGALURU, KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE RESOLUTION DATED 07.03.2024 PASSED BY THE R1 AND R2 (ANNEXURE-A) BEARING NO. ¨ÉAC¥Áæ:PÁ«:R.NO.2024/ 62617 AND ETC. IN W.P. NO. 11779/2026 BETWEEN: 1. SRI N RAMASWAMY S/O LATE NARAYANASWAMY GOWDA, AGED ABOUT 72 YEARS, R/AT NO. 19, SINGANAYAKANAHALLI POST, RAMAGONDANAHALLI VILLAGE, YELAHANKA HOBLI, YELAHANKA TALUK, BENGALURU - 560 064. ... PETITIONER (BY SMT. ANUSHA NANDISH., ADVOCATE) AND: 1. STATE OF KARNATAKA REP BY PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE, AMBEDKAR VEEDHI, VIDHANA SOUDHA, - 14 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS BENGALURU, KARNATAKA - 560 001. 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY, T CHOWDIAH ROAD, BENGALURU KARNATAKA - 560 020. 3. SPECIAL LAND ACQUISITION OFFICER, (DEVELOPMENT TAX) RAMANGONDANAHALLI, T CHOWDIAH ROAD, BENGALURU, KARNATAKA - 560 020. ... RESPONDENTS (BY SRI. HARISH A.S., AGA FOR R1; SRI SHIVAPRASAD SHANTANGOUDAR, ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ENDORSEMENT DATED 15.10.2024 PASSED BY THE R1 AND R2 (ANNEXURE-A) BEARING NO. ¨ÉAC¥Áæ:PÁ«:R.NO.2024/ 62617 AND ETC. THESE WRIT PETITIONS COMING ON FOR FRESH MATTERS LIST, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 15 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS ORAL ORDER Petitioners in all these petitions have sought for setting aside of the resolution as regards Subject Number 67/2024 dated 07.03.2024. Petitioners have also sought for setting aside of the demand notices. 2. It is the case of the petitioners that insofar as fixation of betterment tax, petitioners have made out representations making out grounds as regards their objections with respect to the fixation of betterment tax. 3. The details of demand notices as well as the representations / objections made as regards levy of betterment tax are depicted in the table below: W.P.No. Objections/ Representations Impugned demand notices 11779/2026 Annexures-C1 to C3 Annexures-B1 to B3 9131/2026 Annexure-J Annexures-B to F 9136/2026 Annexures-C1 to C9 Annexures-B1 to B9 9186/2026 Annexure-C Annexure-B 9188/2026 Annexure-C Annexure-B 9368/2026 Annexures-D & F Annexures-B and C 9412/2026 Annexues-D and E Annexures-B and C 9421/2026 Annexures-C and D Annexure-B 9432/2026 Annexure-C Annexure-B 9525/2026 Annexure-C Annexure-B - 16 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS 4. It is the further case of the petitioners that if an assessment as regards betterment tax is made and the petitioners are not agreeable and file objections, then the respondent - BDA in terms of Section 21(4) of the Bangalore Development Authority Act, 1976 is required to make a reference to the District Court for determining betterment tax payable by such persons. 5. Accordingly, it is submitted that in light of the objections raised by the petitioners in terms of their objections as mentioned in the table supra, respondent - BDA ought to have referred it to the District court and could not have raised demand and sought to enforce such demand as against the petitioners. 6. Sri. Shivaprasad Shantanagoudar, learned counsel appearing for the respondents 2 and 3 in all these matters would submit that insofar as the representations/objections, the same would be considered and appropriate decision would be taken as regards such - 17 - HC-KAR NC: 2026:KHC:21475 WP No. 9131 of 2026 C/W WP No. 9136 of 2026 WP No. 9186 of 2026 AND 7 OTHERS objections. It is further submitted that they would keep in mind the provisions of Section 21(4) of the BDA Act as a consequence of not accepting the objections if such conclusion is arrived at. 7. In light of the same, the demand notices in all the petitions are set aside. The respondent - BDA is directed to consider the representations of the petitioners and pass appropriate orders and if respondent - BDA does not uphold the objections of the petitioners, necessary steps to be taken in terms of Section 21(4) of the Act. Accordingly, petitions are disposed of. All contentions on merits are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE VP