- 1 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.21659 OF 2024 (LB-RES) BETWEEN: E. UMESHAPPA S/O ESHWARAPPA AGED ABOUT 74 YEARS R/O NANDIHALLI VILLAGE, B DURGA HOBLI, HOLAKERE TALUK – 577 526 …PETITIONER (BY SRI. R. SHASHIDHARA, ADVOCATE) AND: 1. STATE OF KARNATAKA URBAN DEVELOPMENT DEPARTMENT REPRESENTED BY ITS SECRETARY VIDHANA SOUDHA BENGALURU – 01. 2. THE DIRECTOR DEPARTMENT OF MUNICIPAL ADMINISTRATION VV TOWERS, BENGALURU - 560 001. 3. HOLAKERE TOWN MUNCIPALITY REPRESENTED BY CHIEF OFFICER HOLAKERE TOWN CHITRADURGA DISTRICT – 577 526 …RESPONDENTS (BY SMT. SPOORTHI.V, HCGP FOR R1 & R2; SRI. B.K.MANJUNATH, ADVOCATE FOR R3) Digitally signed by PAVITHRA B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT, SETTING ASIDE THE ENDORSEMENTS ISSUED IN RESPECT OF KHATA/ASSESSMENT NO. 1900/GA 40 AND 1900/GA 6 IN NO. PU.HO.KAM.SHA.C.R/2024-25 DTD 21.06.2024 VIDE ANNEXURE-K AND ENDORSEMENT ISSUED IN RESPECT OF KHATHA/ ASSESSMENT NO.2054/A 41 IN NO.PU.HO.KAM.SHA.C.R/2024-25 DTD 21.06.2024 VIDE ANNEXURE-K1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 writ of Certiorari or any other writ or order or direction, in the nature of writ, setting aside the endorsement issued in respect of khata/assessment No.1900/GA 40 and 1900/GA 6 in No.PU.HO.KAM.SHA.C.R: :2024-25 dated 21.06.2024 vide Annexure-K and endorsement issued in respect of khata/assessment No.2054/A 41 in No.PU.HO.KAM.SHA.C.R: :2024-25 dated 21.06.2024 vide Annexure-K1 to this writ petition in the interest of justice and equity. ii. Issue writ of Mandamus or any other writ or order or direction, in the nature of writ, directing the 3rd respondent to issue e-katha and katha extract in respect of site bearing katha/assessment No.1900/GA 40 measuring east to west 52 Sq.ft., north to south 30 Sq.ft, site bearing assessment No.2054/A 41 measuring east to west 30 Sq.ft north to south - 3 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 40 Sq.ft and site bearing assessment No.1900/GA 6 measuring east to west 52 Sq.ft north to south 30 Sq.ft all are situated at Holalkere Town, in the interest of justice and equity. 2. The petitioner claims to be the purchaser of site bearing No.40 assessment No.1900/GA 40 situated at Holalkere Town and the petitioner had also purchased site bearing No.41, assessment No.2054/A 41 and subsequently, site bearing No.6 assessment No.1900/GA 6. The Municipality records indicate the khata number to be 1900/GA 40, which was issued on 04.11.2015 in a manual manner. They have been assessed to pay the tax and the petitioner has been making payment of taxes from time to time. 3. The petitioner with an intention to construct residential houses on the aforesaid properties had filed an application for grant of permission to construct the house. In furtherance to which, a construction license was issued and thereafter, the petitioner has been making payment of taxes on the - 4 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 construction put up. The petitioner filed an application for issuance of e-khata in respect of the aforesaid properties as regard to which an endorsement had been issued on 21.06.2024 indicating that e-khata could not be issued without obtaining sanction plan from the competent authority. It is in that background, the petitioner is before this Court challenging the aforesaid endorsements. 4. Notice having been issued, respondents have entered appearance. 5. Learned counsel for the respondents today submits that the endorsements having been issued on 21.06.2024, subsequent thereto on 21.09.2024 there is an amendment to the Karnataka Municipalities Act, 1964 and the Karnataka Municipal Corporations Act, 1976, by way of the Karnataka Municipalities and Certain other Law (Amendment) Act, 2024. - 5 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 6. In pursuance thereto, by way of amendment to Section 106 of the Karnataka Municipalities Act, 1964, an amendment has been introduced. A provision in Sub-section (1B) clause (i) has been introduced, which reads as under: “(1B) (i) The Municipality may levy and collect the property tax from every building, vacant land or both, including a building constructed in violation of the provisions of building bye-laws or in an unauthorized layout or in a revenue land or from a building occupied without issuance of Occupancy or Completion certificate, only for the property created prior to the date of inception of this provision, except for the building constructed illegally in the Government land, land belonging to any local body, any statutory body or an organization owned or controlled by the Government. The property tax levied for such building or vacant site shall be double the tax payable for the first year and only the property tax shall be levied for the subsequent years, which shall be maintained in a separate register. No new property shall be entered in the register after the date of commencement of the Karnataka Municipalities and Certain other Law (Amendment) Act, 2024: Provided that, levy and collection of property tax under this sub-section from such building or vacant land does not confer any right to regularize violation made, or title, ownership or legal status to such building or vacant land. The persons holding such building or vacant land shall always be liable for legal action for violation of law, in - 6 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 accordance with the provisions of this Act or any other law for the time being in force. (ii) The Municipal Commissioner or the Chief Officer shall maintain a record as specified in clause (i), which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands, which have been taxed under this section." (iii) Section 107 and the entries relating thereto shall be omitted. (iv) In section 143, in sub-section (1), after the word "defaulter" the words "within two months from the date of issuance of warrant" shall be inserted. (v) In section 154,- (a) in sub-section (1), after the word "rent", the words "or property tax" shall be inserted. (b) after sub-section (2), the following shall be inserted, namely:- "(3) Any officer or employee of the municipality who fails to collect property tax dues under assessment of property tax or any financial causes to the municipality, shall be fined upto rupees fifty thousand in each case and may also be punished with simple imprisonment for fifteen days".” 7. By relying on the said amendment, his submission is that the Municipality is now permitted to levy and collect property tax from every building, vacant land or both, including a building constructed in violation - 7 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 of the provisions of building bye-laws or in an unauthorised layout or in a revenue land or from a building occupied without issuance of Occupancy or Completion Certificate, only for the property created prior to the date of inception of this provision, except for the building constructed illegally in the Government land, land belonging to any local body, any statutory body or an organization owned or controlled by the Government. 8. His further submission is that the property tax levied on such building or vacant site shall be double the tax payable for the first year and thereafter, the regular property tax would be levied for subsequent years, which shall be maintained in a separate register. His further submission is that the levy of this property tax would not in any manner confer any right to regularize the violation made or title, ownership or legal status to such building or vacant land, the Authority retaining the right to initiate legal - 8 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 action for violation of law in accordance with the provision of the Act or any other law for the time being in force. 9. His submission, therefore, is that if the petitioner were to make payment of the taxes as indicated under the amended to Sub-section (1B)(i) of Section 106 of the Karnataka Municipalities Act, 1964, the respondents will consider the application filed by the petitioner dehors the endorsement at Annexures-K and K1 and issue necessary khata in the “B” register. His submission answers the grievance of the petitioner. 10. In that view of the matter, I pass the following ORDER (i) Writ petition is disposed of. (ii) Upon the petitioner making payment of the property tax in terms of the amended Sub- section (1B)(i) of Section 106 of the - 9 - HC-KAR NC: 2026:KHC:4393 WP No. 21659 of 2024 Karnataka Municipalities Act, 1964, the respondents are directed to consider the application of the petitioner and issue e-khata within a period of 30 days from the date of such payment subject to the conditions in the “B” register as per the amended Act. SD/- (SURAJ GOVINDARAJ) JUDGE PB List No.: 1 Sl No.: 19