- 1 - HC-KAR NC: 2026:KHC:14378 WP No. 28766 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.28766 OF 2023 (LB-TAX) BETWEEN: 1. M/S. ATHITHEYA KSHEMA HOTELS PVT. LTD. A COMPANY REGISTERED UNDER THE PROVISIONS OF COMPANIES ACT, 1956 AND HAVING ITS REGISTERED OFFICE AT NO.37 CRESCENT ROAD, HIGH GROUNDS, BENGALURU - 560 001 REPRESENTED BY MANAGING DIRECTOR MR. K. RAVI. 2. RELIANCE PROJECTS AND PROPERTY MANAGEMENT SERVICE LTD, A COMPANY REGISTERED UNDER THE PROVISIONS OF COMPANIES ACT, 1956 AND AS AMENDED UNDER COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT NO.101, SAFFRON NEAR CENTER POINT PANCHWATI 5 RASTA, AMBAWADI AHMEDABAD GUJARAT - 3080 006 PRESENT LOCAL OFFICE AT 2ND FLOOR, TTMC BUS STAND Digitally signed by GEETHA P G Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:14378 WP No. 28766 of 2023 VIJAYANAGAR BENGALURU - 560 040 REPRESENTED BY IT AUTHORISED REPRESENTATIVE/POWER OF ATTORNEY MR. VEERESH MASKI. …PETITIONERS (BY SRI. SRINIVASA C., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF URBAN DEVELOPMENT 4TH FLOOR, VIKAS SOUDHA DR. B.R. AMBEDKAR VEEDHI, BANGALORE - 560 001. 2. BRUHAT BENGALURU MAHANAGARA PALIKE, N.R. SQUARE BANGALORE - 560 002 REPRESENTED BY ITS COMMISSIONER. 3. THE JOINT COMMISSIONER BRUHATH BANGALORE MAHANAGARA PALIKE WEST ZONE, LG-34 SAMPIGE ROAD, JAI BHEEMA NAGAR MALLESHWARA, BENGALURU - 560 003. 4. THE ASSISTANT REVENUE OFFICER BRUHATH BANGALORE MAHANAGARA PALIKE CHANDRA LAYOUT SUB-DIVISION, PALIKE SOUDHA, 2ND FLOOR, 1ST STAGE, CHANDRA LAYOUT, BENGALURU - 560 072. - 3 - HC-KAR NC: 2026:KHC:14378 WP No. 28766 of 2023 5. THE REVENUE OFFICER BRUHATH BANGALORE MAHANAGARA PALIKE GOVINDARAJA NAGAR, VIJAYANAGAR, BENGLAURU - 560 040. 6. BENGALURU METROPOLITAN CORPOARATION (BMTC) A GOVERNEMENT OF KARNATAKA UNDERTAKING HAVING ITS OFFICE AT K.H. ROAD, SHANTHINAGAR BENGALURU - 560 027. REPRESENTED BY CHIEF TRAFFIC MANAGER (COM). …RESPONDENTS (BY SRI. BOPANNA BELLIYAPPA, AGA., FOR R.1; SRI. B.S. KARTHIKEYAN, ADVOCATE FOR R.2 TO R.5; SRI. P.B. SURANA, ADVOCATE FOR R.6.) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED DEMAND NOTICE BEARING NO.ARO(CL) RLPR/W/2023-24 DATED 19.10.2023 VIDE ANNEXURE-"F" ISSUED BY THE RESPONDENT NO.4, IN THE INTEREST OF JUSTICE AND EQUITY, ETC. THIS PETITION, COMING ON FOR ORDERS THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN - 4 - HC-KAR NC: 2026:KHC:14378 WP No. 28766 of 2023 ORAL ORDER 1. Respondent No.2-Bruhat Bengaluru Mahanagara Palike has raised demands towards the tax payable in respect of the property, which is in possession of the petitioners herein and the demand notices dated 19.10.2023 and 12.12.2023 vide Annexures-F, J and J1 have been issued by respondent No.4 to petitioner No.2 in this regard. Aggrieved by the same, the present petition is filed. 2. The case of the petitioners is that they are only the tenants of the property and they are not liable to pay any property tax. It is their submission that the same is required to be paid by the landlord. 3. Learned counsel for respondent Nos.2 to 5-BBMP, now Greater Bengaluru Authority, fairly submits that subsequent to filing of the writ petition, the property tax has been paid by the concerned landlord. It is further submitted that Greater Bengaluru Authority will not proceed against the petitioners herein for recovery of the amounts as mentioned in Annexures- F, J and J1. - 5 - HC-KAR NC: 2026:KHC:14378 WP No. 28766 of 2023 4. For the aforementioned reasons, I pass the following: ORDER (i) The demand notices dated 19.10.2023 and 12.12.2023 vide Annexures-F, J and J1 issued by respondent No.4 are hereby quashed; (ii) The writ petition stands disposed of accordingly. Sd/- (M.I.ARUN) JUDGE hkh. List No.: 1 Sl No.: 47