- 1 - HC-KAR NC: 2026:KHC:13985 WP No. 7790 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 7790 OF 2026 (LB-TAX) BETWEEN: 1. SRI.T.LAKSHMINARAYANA S/O THIMMAPPA AGED ABOUT 60 YEARS R/AT NO.42/2, KHATHA NO.1227/8 NO.8, 2ND CROSS, KRISHNA TALKIES ROAD K.R. PURAM, BENGALURU-36. …PETITIONER (BY SRI. VIVEK S.REDDY, SENIOR ADVOCATE FOR SRI. SUBBA REDDY K.N., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY ITS UNDER SECRETARY DEPARTMENT OF REVENUE VIDHANA SOUDHA, BENGALURU 560 001. 2. THE COMMISSIONER GREATER BENGALURU AUTHORITY N.R.SQUARE, CORPORATION CIRCLE BENGALURU-560 002. 3. THE ASSISTANT REVENUE OFFICER GREATER BENGALURU AUTHORITY BENGALURU EAST AUTHORITY OLD CMC BUILDING OLD MADRAS ROAD K.R. PURA, BENGALURU-560 016. …RESPONDENTS (BY SRI. BOPANNA BELLIAPPA, AGA FOR R1; SRI. PAWAN KUMAR, ADVOCATE FOR R2 & R3) Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:13985 WP No. 7790 of 2026 THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ENDORSEMENT DATED 25-2-2026 BEARING NO.GBA/SAKAM/KRP/PR/99/2025-26 ISSUED BY RESPONDENT NO.3 HEREIN VIDE ANNEXURE-A AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING , THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER The petitioner is said to be the owner of the property bearing no.42/2, Khata no.1227/8 in K.R.Puram, Bengaluru East. A show cause notice has been issued for the revision of demand in respect of property tax payable by the petitioner regarding his property. Petitioner has submitted a reply to the said demand. However, respondent no.3 has issued an endorsement dated 25.02.2026 stating that the petitioner is liable to deposit 50% of the new demand raised for considering his reply. 2. The case of the petitioner is that, respondent no.3 is not entitled to pass such an order. It is his submission that when a reply is given to a show cause notice, the original authority (respondent no.3 is an original authority in the instant - 3 - HC-KAR NC: 2026:KHC:13985 WP No. 7790 of 2026 case) has to consider the reply and pass appropriate orders. If the petitioner is aggrieved by the order to be passed by respondent no.3, then Section 159 of the Greater Bengaluru Governance Act, 2024 provides for filing of an appeal and if such an appeal is filed before the appellate authority, then in that event 50% of the amount ordered to be paid in the original order requires to be deposited. 3. Learned counsel appearing for respondent nos.2 and 3 fairly submits the aforementioned proposition of law to be true and he also concedes that respondent no.3 is the original authority and not the appellate authority. 4. Section 159 of the Greater Bengaluru Governance Act, 2024 reads as under: "159. Demand for payment of property tax and appeal against such demand.- (1) If the property tax, including penalty leviable under this Chapter, is not paid after it has become due, the City Corporation may cause to be served upon the person liable for payment of the same, a notice of demand in such form as may be prescribed. (2) If the person to whom a notice of demand has been served under sub- section (1) does not, within - 4 - HC-KAR NC: 2026:KHC:13985 WP No. 7790 of 2026 thirty days from the service of such notice of demand either,- (a) pay the sum demanded in the notice; or (b) prefer an appeal under sub-section (3) against the demand, -he shall be deemed to be in default and thereupon such sum shall be recovered along with the prescribed penalty and interest and in such manner as may be prescribed. (3) Notwithstanding anything contained in this Chapter, the person disputing the claim in the notice of demand served under sub-section (1), may within thirty days after the service of such notice, appeal in such manner subject to such conditions and to such authorities as may be prescribed. Provided that the person seeking to file an appeal shall deposit fifty percent of the demanded amount with the Corporation: Provided further that in case of appeal being successful resulting in refund either in part or in full of the already deposited amount, the same shall be immediately refunded by the City Corporation or adjusted against any other pending property taxes or penalties or cesses or interest or other levies. (4) If the person to whom a notice of demand has been served under sub- section (1) does not pay the tax within thirty days from the service of such demand, in the absence of any stay issued by the Appellate Authority on the demand notice, the Commissioner or the authorized officer may recover by distraint under his - 5 - HC-KAR NC: 2026:KHC:13985 WP No. 7790 of 2026 warrant and sale of such movable property of the defaulter or if the defaulter is the occupier of the building by distress and sale of any movable property which may be found in or on such building or land, the amount due on account of tax together with the warrant fee and distraint fee and with such further sums as will satisfy the probable charges, that may be incurred in connection with the detention and of the sale of property so distrained. (5) If, for any reason the distraint, or a sufficient distraint of the defaulter's property cannot be effected, the Commissioner may attach the bank account or the immovable property of the defaulter in such manner as may be prescribed, till the recovery of the property tax due: Provided that in case of non-payment of the demanded dues even after sixty days from the date of attachment of the immovable properties, the same may be recovered by the distress sale of the immovable properties so attached. In doing so the demand dues together with the warrant fee and with such further sums as will satisfy the probable charges that may be incurred in connection with distress sale of the immovable property so attached, may be recovered: Provided further that any surplus amount available from the sale proceeds of the immovable properties after satisfying the all the demand dues together with sums incurred in doing the sale of the immovable property, shall be returned to the owner: - 6 - HC-KAR NC: 2026:KHC:13985 WP No. 7790 of 2026 Provided also that the Commissioner may prosecute the defaulter before a competent court." 5. Thus, the question of paying 50% of the tax demanded while considering the request of the assessee is contemplated in an appellate proceedings and not before the original authority. 6. For the aforementioned reasons, the following: ORDER (i) The writ petition is allowed; (ii) The impugned endorsement dated 25.02.2026 issued by respondent no.3 vide Annexure-A to the writ petition is hereby set aside; (iii) Respondent no.3 is directed to consider the reply of the petitioner and pass appropriate orders in accordance with law. Sd/- (M.I.ARUN) JUDGE PGG List No.: 1 Sl No.: 15