Karnataka High Court
M S Kaushik vs The Commissioner Bbmp on 28 January, 2020
Bench: Chief Justice, Hemant Chandangoudar
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 28TH DAY OF JANUARY, 2020
PRESENT
THE HON'BLE MR.ABHAY S. OKA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE HEMANT CHANDANGOUDAR
WRIT PETITION NO.51746 OF 2019 (LB-BMP)
BETWEEN:
M.S. KAUSHIK
S/O M. SADANAND
AGED ABOUT 36 YEARS
RESIDING AT NO 162
2ND CROSS, CENTRAL EXCISE LAYOUT
RMV II STAGE
BOOPASANDRA
BENGALURU - 560 094.
MOB:+91 96066 09666 ...PETITIONER
(BY SRI M.S. KAUSHIK, PARTY-IN-PERSON)
AND :
1. THE COMMISSIONER BBMP
OFFICE OF COMMISSIONER BBMP
BBMP HEAD OFFICE
CORPORATION CIRCLE
HUDSON CIRCLE
BENGALURU - 560 002.
2. THE CHIEF SECRETARY OF KARNATAKA
OFFICE OF THE CHIEF SECRETARY OF KARNATAKA
ROOM NO 320
3RD FLOOR, VIDHANA SOUDHA
BENGALURU - 560 001.
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3. THE ADDITIONAL CHIEF SECRETARY
URBAN DEVELOPMENT DEPARTMENT
OFFICE OF ADDITIONAL
CHIEF SECRETARY URBAN DEVELOPMENT
ROOM NO. 436, 4TH FLOOR
VIKASA SOUDHA
BENGALURU - 560 001. ... RESPONDENTS
(BY SRI V. SREENIDHI, AGA FOR R2 AND R3)
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THIS WRIT PETITION IS FILED UNDER ARTICLES 226
& 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
A) ISSUE A WRIT OF MANDAMUS, DIRECTING THE
RESPONDENTS TO IMMEDIATELY REFUND WITH INTEREST
THE ESCAPE FROM ASSESSMENT TAX COLLECTED TILL
DATE FROM CITIZENS FOR MORE THAN 6 YEARS OLD
BARRED BY LIMITATION IN VIOLATION OF THE
KARNATAKA MUNICIPAL CORPORATION ACT 1976 AND
ETC.
THIS PETITION COMING ON FOR PRELIMINARY
HEARING THIS DAY, CHIEF JUSTICE MADE THE
FOLLOWING:
ORDER
Heard the petitioner, who is appearing in person.
2. This petition is purportedly filed in public interest litigation containing very wide and sweeping prayers against the Bruhat Bengaluru Mahanagara Palike (for short `BBMP'). The first two prayers seek refund of the taxes collected by BBMP from the citizens, which were barred by limitation and in -3- violation of the Karnataka Municipal Corporations Act, 1976 (for short `the said Act of 1976'). It appears that even the petitioner's grandfather was served with a notice demanding tax, a copy of which has been annexed.
3. All the tax payers of BBMP from whom time barred tax have been allegedly collected are not prevented from taking a recourse to the remedy by reason of poverty, illiteracy or any social reason. They can always seek appropriate remedy if they have any grievance about illegal collection of taxes. The prayers-(C) to (H) read thus:
"(C) Issue a Writ of Mandamus, directing the Respondents to not exceed the stipulated time of 60 days in passing orders regarding assessment/reassessment of property tax after receipt of objections from citizens and all cases which have crossed the limitation period prescribed should be dismissed in limine.
(D) Issue a Writ of Mandamus, directing the Respondents to exercise their suo-moto powers of review of katha's obtained by fraud, misrepresentation, or suppression of facts or by furnishing false, incorrect or incomplete material or by abuse of authority as an essential administrative duty and to dispose cases as expeditiously as possible or within 60 days of -4- receiving objections in the interest of justice and equity.
(E) Issue a Writ of Mandamus, directing the Respondents to publish and suo moto update at regular intervals a list of all officials employed in the BBMP who have pending Corruption and Criminal Cases for the general awareness and safety of tax payers.
(F) Issue a Writ of Mandamus, directing the Respondents to introduce a computer-
generated document identification Number (DIN) compulsorily maintained in the office of the commissioner for any notice issued by the authority for assessment/reassessment or any notices issued to citizens to prevent undue harassment of citizens.
(G) Issue a Writ of Mandamus, directing the Respondents to conduct an enquiry and submit a report to this Hon'ble Court to ensure that no other corporation in the state is functioning in violation of the Karnataka Municipal Corporations Act 1976.
(H) Issue a Writ of Mandamus, directing the Respondents to take measures to ensure that honest taxpayers are not harassed and those who commit minor or procedural violations are not subjected to disproportionate or excessive action".
4. As far as the prayer - (C) is concerned, BBMP is dealing with large number of cases and therefore, it will not be appropriate for the writ court to issue a writ of mandamus directing that orders shall be passed by BBMP within the time specified by the petitioner.
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5. As far as the prayer - (D) is concerned, it is too wide and sweeping. In which cases, the petitioner wants exercise suo-motu powers to review of katha is not mentioned. If the petitioner is aware of any such specific cases of fraud, he can bring it to the notice of the appropriate official of BBMP by filing a representation in writing.
6. Even the prayer - (E) cannot be granted by the writ court for the reason that merely because criminal cases are pending against the erring officials of BBMP, all of them are not disqualified from discharging their duty so long as they continue in service.
7. As regards the prayer - (F) is concerned, we have a serious doubt whether such a prayer can be granted. However, the petitioner can always make a representation to the concerned Authority in this regard.
8. Again the prayer - (G) is very wide. We cannot direct the State Government to conduct an enquiry against each and every Municipal Corporation under the provisions of the said Act of 1976.
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9. The prayer - H is again very vague and wide and can never be granted.
10. Subject to what is observed above, we are unable to entertain this petition filed in the nature of a public interest litigation.
Accordingly, the writ petition is disposed of.
Sd/-
CHIEF JUSTICE Sd/-
JUDGE BKM