- 1 - HC-KAR NC: 2026:KHC:11054 WP No. 5551 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 5551 OF 2026 (LB-TAX) BETWEEN: 1. SRI AJAY MANDIRA CARIAPPA, S/O MANDIRA CARIAPPA, AGED ABOUT 38 YEARS. 2. SMT. AMUDHA CARIAPPA, W/O AJAY MANIDIRA CARIAPPA, AGED ABOUT 62 YEARS. BOTH ARE R/OF L-406, PURVA HIGHLANDS, MALLASANDRA VILLAGE, UTTARAHOBLI, KANAKAPURA ROAD, BANGALORE -560 062. …PETITIONERS (BY SRI JAGADEESHA S, ADVOCATE) AND: 1. THE CHIEF COMMISSIONER, GREATER BANGALORE AUTHORITY (GBA), (FORMERLY BRUHAT BENGALURU MAHANAGARA PALIKE), N.R.SQUARE, HUDSON CIRCLE, KITTOOR RANI, CHENNAMMA CIRCLE, BENGALURU-560 001. 2. JOINT COMMISSIONER, GREATER BANGALORE AUTHORITY, BANGALORE WEST CITY CORPORATION, RR NAGAR, BANGALORE 560 098. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:11054 WP No. 5551 of 2026 3. THE REVENUE OFFICER, BRUHAT BENGALURU MAHANAGARA PALIKE, O/O ASSISTANT REVENUE OFFICER, KENGERI SUB-DIVISION, RAJARAJESHWARI NAGAR ZONE, BANGALORE-560 098. 4. THE REVENUE OFFICER, BANGALORE WEST CITY CORPORATION, KENGERI DIVISION, RR NAGAR ZONE, BANGALORE-560 098. …RESPONDENTS (BY SRI PAWAN KUMAR, ADVOCATE FOR R-1 TO R-4) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED NOTICE BEARING NO. RO(KEN) W-198/JAN/2025-26/PRC-074039, DATED 03.02.2026, ISSUED BY THE 4TH RESPONDENT VIDE ANNEXURE-E 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 petitioners are before this Court seeking for the following reliefs: i. Issue a writ in the nature of certiorari to quash the impugned notice bearing No. RO(KEN)W- 198/JAN/2025-26/PRC-074039, dated 03.02.2026, issued by the 4th respondent vide Annexure-E; ii. Alternatively issue a writ in the nature of mandamus directing the 3rd respondents No.1 and 3 to consider the email representation dated 04.02.2026 and the representation dated 11.02.2026 vide Annexure-F and G. - 3 - HC-KAR NC: 2026:KHC:11054 WP No. 5551 of 2026 iii. Issue such other writ, order or direction as deems fit in the circumstances of the case and allow the above writ petition with costs, to meet the ends of justice and equity." 2. A memo dated 23.02.2026 has been filed signed by learned counsel for the petitioner, the same is taken on record. 3. Accepting the said memo and submission of learned counsel for the petitioner, the petition is dismissed as infructuous. SD/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 2 Sl No.: 44