Karnataka High Court
Seetha Kalyana Mandiram vs The State Of Karnataka on 24 October, 2013
Equivalent citations: 2014 (1) AKR 280
Author: H N Nagamohan Das
Bench: H.N. Nagamohan Das
1
R
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 24th DAY OF OCTOBER, 2013
BEFORE
THE HON'BLE MR. JUSTICE H.N. NAGAMOHAN DAS
W.P.No.14290/2009 C/W W.P.No.11524/2009,
W.P.No.14145/2009, W.P.No.14289/2009, W.P.No.17082/2009,
W.P.No.7747/2009,W.P.No.7749/2009, W.P.No.7748/2009,
W.P.No.7750/2009, W.P.No.7751/2009, W.P.No.7752/2009,
W.P.No.9840/2009, W.P.No.9841/2009, W.P.No.9842/2009,
W.P.No.13788/2009, W.P.No.14506/2009, W.P.No.18024/2009,
W.P.No.18025/2009, W.P.No.21389/2009, W.P.Nos.11075/2009 &
12216-218/2009, W.P.No.37069/2009, W.P.No.36333/2009,
W.P.No.36332/2009, W.P.No.16492/2009, W.P.No.11659/2009,
W.P.No.25918/2009, W.P.No.25919/2009, W.P.Nos.10304/2010 &
25521-522/2010, W.P.Nos.10305/2010 & 24129-24130/2010,
W.P.Nos.4708/2012 & 5847-49 & 6021-24/2012,
W.P.No.37855/2009, W.P.No.19101/2012, W.P.No.9721/2011,
W.P.No.11863/2011, W.P.No.28104/2009 (LB-TAX)
W.P. No. 14290/2009
BETWEEN :
----------------
SEETHA KALYANA MANDIRAM
No.1004(NEW No.25) SAPTAGIRI BUILDING
NAGAWARA MAIN ROAD, NEAR P AND T BUS
STOP, VENKATESHPURAM,BANGALORE-45
REP BY ITS PA HOLDER A.SRIRAMAIAH
S/O LATE VENKATARAMAIAH,
AGED ABOUT 81 YEARS ... PETITIONER
(By Sri.H K THIMME GOWDA, ADV.)
2
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIKASA SOUDHA
BANGALORE-01.
2.THE COMMISSIONER
BRUHAT BANGALORE MAHANAGARA PALIKE
NEAR HUDSON CIRCLE
BANGALORE-02.
3.ASSISTANT REVENUE OFFICER/
AUTHORISED OFFICER
KADUGONDANAHALLY SUB ZONE
KADUGONDANAHALLY
BANGALORE-72. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO STRIKE DOWN THE RULE 3(v) OF THE
BRUHAT BANGALORE MAHANAGARA PALIKE, PROPERTY
TAX RULES 2009, PERTAINING TO THE PROPERTIES
MENTIONED IN AT COLUMN NO.2 OF CATEGORY-XIII
SHOWN IN TABLE-II OF THE RULES AS ULTRA VIRUS,
DISCRIMINATORY ETC.
W.P. No. 11524/2009
BETWEEN :
---------------
LAKSHMI VENKATESHWARA
CONVENTION HALL KUVEMPU ROAD,
3
KENGERI, BANGALORE-60
REP BY ITS PROPRIETOR
H K THIMMEGOWDA
S/O.LATE KULLAPPA
AGED 58 YEARS ..PETITIONER
(By Sri.K V MOHAN KUMAR, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS SECRETARY
DEPARTMENT OF URBAN
DEVELOPMENT, VIKAS SOUDHA
BANGALORE-1.
2.THE COMMISSIONER
BRUHAT BANGALORE MAHANAGARA PALIKE
NEAR HUDSON CIRCLE
BANGALORE-2
3.ASSISTANT REVENUE OFFICER/
AUTHORISED OFFICER
KENGERI SUB ZONE
KENGERI
BANGALORE 560 060. ..RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO STRIKE DOWN THE RULE 3(v) OF THE
BRUHAT BANGALORE MAHANAGARA PALIKE, PROPERTY
TAX RULES 2009 AS ULTRA VIRUS, DISCRIMINATORY ETC.
AND DIRECT THE THIRD RESPONDENT TO ACCEPT THE
4
PAYMENT OF TAX OF RS. 49,116/- FOR THE YEAR 2008-09
AS PER THE PREVIOUS YEAR CALCULATION OF TAX.
W.P.No.14145/2009
BETWEEN :
---------------
SRI VENKATESHWARA KALYANA MANTAPA
JNANA JYOTHI NAGAR
NEAR BANGALORE UNIVERSITY QUARTERS
BANGALORE 56,
REP.BY ITS PARTNER
SRI LOKNATHA REDDY,
S/O S.KRISHNAREDDY
AGED 55 YEARS. ..PETITIONER
(By Sri.H K THIMME GOWDA, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIKAS SOUDHA BANGALORE. 1.
2.THE COMMSISIONER
BRUHAT BANGALORE MAHANAGARA PALIKE
NEAR HUDSON CIRCLE
BANGALORE- 2.
3.ASSISTANT REVENUE OFFICER/
AUTHORISED FOFICER
NAGARABHAVI SUB ZONE,
NAGARABHAVI,
BANGALORE 72. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
5
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
STRIKE DOWN THE RULE 3(v) OF THE BRUHAT
BANGALORE, MAHANAGARA PALIKE, PROPERTY TAX
RULES 2009, PERTAINING TO THE PROPERTIES
MENTIONED IN AT COLUMN NO.2, OF THE CATEGORY-XIII
SHOWN IN TABLE-II OF THE RULES AS ULTRA VIRUS,
DISCRIMINATORY ETC, SO FAR AS THE PETITIONER IS
CONCERNED.DIRECT THE R3, TO ACCEPT THE PAYMENT
OF TAX OF RS.70,870/- FOR THE YEAR 2008-09 AND ALSO
FOR THE SUBSEQUENT YEARS AS PER THE CALCULATION
OF PREVIOUS YEAR OF TAX.
W.P.No.14289/2009
BETWEEN :
--------------
SMT CHIKKAMMA RAMAIAH KALYANA
MANTAPA, No. 43/3, II CROSS,
ULLAL MAIN ROAD,
MUNESHWARANAGAR(MALLATHALLI)
NEAR JNANABHARATHI NAGAR,
BANGALORE-56.
REP BY ITS PROPRIETOR
R. PUTTAMADAIAH
S/O RAMAIAH, 66 YEARS .. PETITIONER
(By Sri. H K THIMME GOWDA, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS SECRETARY
6
DEPARTMENT OF URBAN DEVELOPMENT
VIKASA SOUDHA
BANGALORE-01
2.THE COMMISSIONER
BRUHAT BANGALORE MAHANAGARA PALIKE
NEAR HUDSON CIRCLE
BANGALORE-02
3.ASSISTANT REVENUE OFFICER/
AUTHORISED OFFICER
NAGARABHAVI SUB ZONE
NAGARABHAVI
BANGALORE-72. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
STRIKE DOWN THE RULE 3(v) OF THE BRUHAT
BANGALORE MAHANAGARA PALIKER, PROPERTY TAX
RULES 2009, PERTAINING TO THE PROPERTIES
MENTIONED IN AT COLUMN NO.2, OF CATEGORY-XIII
SHOWN IN TABLE-II OF THE RULES AS ULTRA VIRUS,
DISCRIMINATORY ETC., SO FAR AS THE PETITONER IS
CONCERNED
W.P.No.17082/2009
BETWEEN :
RAVINANDAN PALACE
SITUATED AT NO.4,5,6
HOSAHALLI, GOLLARAPALYA,
MAGADI MAIN ROAD,
7
VISHWANEEDAM POST,
BANGALORE- 560 091.
REP.BY ITS PARTNER
Sri N.RAMANNA
S/O Sri NARASIMHAIAH
AGED ABOUT 54 YEARS ... PETITIONER
(By Sri.H K THIMME GOWDA, ADV.)
AND ;
1.THE STATE OF KARNATAKA
BY ITS SECRETARY,
DEPARTMENT OF URBAN
DEVELOPMENT, VIKAS SOUDHA,
BANGALORE- 560 001.
2.THE COMMISSIONER
BRUHAT BANGALORE
MAHANAGARA PALIKE,
NEAR HUDSON CIRCLE,
BANGALORE- 560 002.
3.ASSISTANT REVENUE OFFICER/
AITJPROSED OFFICER
DASARAHALLI, SUB-ZONE,
BANGALORE- 560 091. ...RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
ISSUE A WRIT OF CERTIORARI OR ANY OTHER
APPROPRIATE WRIT TO STRIKE DOWN THE RULE 3(V) OF
THE BRUHAT BANGALORE MAHANAGARA PALIKE,
PROPERTY TAX RULES,. 2009, PERTAINING TO THE
8
PROPERTIES MENTIONED IN AT COLUMN NO.2 OF
CATEGORY-XIII SHOWN IN TABLE-II OF THE RULES AS
ULTRA VIRUS, DISCRIMINATORY ETC.,SO FAR AS THE
PETITIONER IS CONCERNED.
W.P.No.7747/2009
BETWEEN :
---------------
K.L.RAMANATHA BHAT
AGED ABOUT 58 YEARS
S/O LATE K LAKSHMINARAYANA BHAT
MANAGING PARTNER
SRI RAMAKRISHNA ENTERPRISES
No.34/2, KEMPEGWODA ROAD,
BANGALORE 560 009. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI
BANGALORE 560 001.
2.BRUHATH BANGALORE MAHANAGAR
PALIKE, BY ITS COMMISSIONER
N.R.SQUARE
BANGALORE 560 002. ...RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
9
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DECLARE THAT THE PROVISIONS OF SECTION 7 OF THE
BBMP PROPERTY TAX RULES, 2009 AS AT ANNEX-A, IS
IOPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.7749/2009
BETWEEN :
--------------
M/S SWATHI HOTELS PVT LTD
BY ITS MANAGING DIRECTOR
1/A, RLY APPROCH ROAD,
SHESHADRIPURAM,
BANGALORE 560 020. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
--------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI
BANGALORE 560 001
2.BRUHATH BANGALORE
MAHANAGAR PALIKE
BY ITS COMMISSIONER
N.R.SQUARE
BANGALORE 560 002. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
10
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DECLARE THAT THE PROVISIONS OF SECTION 7 OF THE
BBMP PROPERTY TAX RULES, 2009 AS AT ANNEX-A, IS
IOPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.7748/2009
BETWEEN :
-----------------
M/S VASUDEVA RAO & SON
BY ITS MANAGING PARTNER
SHEETAL 32/12, SHESHADRI ROAD,
ANANDA RAO CIRCLE
BANGALORE 560 009. ... PETITIONER
(By Sri PUTTIGE R RAMESH, ADV.)
AND :
--------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI
BANGALORE 560 001.
2.BRUHATH BANGALORE MAHANAGAR PALIKE
BY ITS COMMISSIONER
N.R.SQUARE
BANGALORE 560 002. ... RESPONDENTS
11
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES, 2009 AS AT ANX-A,
IS OPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
.
W.P.No.7750/2009
BETWEEN :
--------------
M/S MAYURA HOTELS PVT.LTD.,
BY ITS MANAGING DIRECTOR
67, TANK BUND ROAD,
BANGALORE 560 009. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
--------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI
BANGALORE -560 001.
2.BRUHATH BANGALORE
MAHANAGAR PALIKE
BY ITS COMMISSIONER
N.R.SQUARE
BANGALORE 560 002. .. RESPONDENTS
12
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DECLARE THAT THE PROVISIONS OF SECTION 7 OF THE
BBMP PROPERTY TAX RULES, 2009 AS AT ANX-A, IS
OPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.7751/2009
BETWEEN :
---------------
M/S JANATHA LODGE
BY ITS PARTNER
SUBEDHARCHATRAM ROAD,
GANDHINAGAR
BANGALORE 560 009. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI
BANGALORE 560 001
2.BRUHATH BANGALORE MAHANAGAR
PALIKE, BY ITS COMMISSIONER
N.R.SQUARE
13
BANGALORE 560 002. .. RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF
SECTION 7 OF THE BBMP PROPERTY TAX RULES, 2009 AS
AT ANNEX-A, IS OPPOSED TO LAW IN SO FAR AS IT
RELATES TO THE SCHEDULE PROPERTY OF THE
PETITIONER.
W.P.No.7752/2009
BETWEEN :
----------------
B.S.SRINIVASA
AGED ABOUT 45 YEARS
S/O LATE B.SEETHARAMAIAH
PROP HOTEL KAVERI
No.10, SHESHADRI ROAD,
GANDHINAGAR
BANGALORE 560 009. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI
BANGALORE 560 001.
2.BRUHATH BANGALORE MAHANAGAR PALIKE
14
BY ITS COMMISSIONER
N.R.SQUARE
BANGALORE 560 002. .. RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF
SECTION 7 OF THE BBMP PROPERTY TAX RULES, 2009 AS
AT ANNEX-A, IS OPPOSED TO LAW IN SO FAR AS IT
RELATES TO THE SCHEDULE PROPERTY OF THE
PETITIONER.
W.P.No.9840/2009
BETWEEN :
---------------
R SRINIVASAN
AGED ABOUT 43 YEARS
S/O RADHA KRISHNAN
NO.136/P) & 137
E.P.INDUSTRIAL AREA,
BANGALORE 560 066. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTEMNT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR. B.R.AMBEDKAR VEEDHI
BANGALORE- 1.
15
2.BRUHATH BANGALORE MAHANAGARA PALIKE
BY ITS COMMISSIONER
N.R.SQUARE
BANGALORE 2. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES, 2009 AS AT ANX-A
IS OPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.9841/2009
BETWEEN :
----------------
HOTEL HOYSALA
BY ITS PARTNER
No.211, NATAKARATNA GUBBI
VEERANNA ROAD,
SHESHADRIPURAM
BANGALORE- 20. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECREARY
DEPARTEMTN OF URBAN DEVELOPENT
VIDHANASOUDHA
16
DR.B.R.AMBEDKAR VEEDHI,
BANGALORE- 1.
2.BRUHATH BANGALORE
MAHANAGARA PALIKE
BY ITS COMMISSIONER
N.R.SQUARE,
BANGALORE -2. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES, 2009 AS AT ANX-A
IS OPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.9842/2009
BETWEEN :
---------------
RAJA JAYASHANKAR
S/O RAJA SHREEKANTAIAH SHETTY
AGED ABOUT 73 YEARS
No. 124, EAST END C MAIN
9TH BLOCK, JAYANAGAR
BANGALORE-560011. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
--------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
17
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA
DR. B.R. AMBEDKAR VEEDHI
BANGALORE-560001
2.BRUHATH BAGNALORE MAHANAGARA
PALIKE, BY ITS COMMISSIONER
N.R. SQUARE
BANGALORE-560002. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES 2009 AS AT ANX-A
IS OPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.13788/2009
BETWEEN :
---------------
B. PARAMESHWARIAH
AGED ABOUT 59 YEARS
S/O LATE B.A.BASAIAH
NO.218/1-2-3,
CUBBONPET MAIN ROAD
BANGALORE-2 ... PETITIONER
(By Sri.PUTTIGE R RAMESH, ADV.)
AND :
--------
1.THE STATE OF KARNATAKA
18
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA
DR.B.R.AMBEDKAR VEEDHI
BANGALORE-1
2.BRUHAT BANGALORE MAHANAGARA
PALIKE, BY ITS COMMISSIONER
N.R.SQUARE
BANGALORE-2 ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES, 2009 AS AT
ANNEX'A' IS OPPOSED TO LAW IN SO FAR AS IT RELATES
TO THE SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.14506/2009
BETWEEN :
-----------------
M/S INNMAR TOURISM & HOTELS PVT LTD
BY ITS.MANAGING DIRECTOR,
No134,135,135P, ROAD NO.1
EPIP AREA,WHITE FIELD,
BANGALORE-560 066. ..PETITIONER
(By Sri PUTTIGE R RAMESH, ADV.)
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
19
DEPT.OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI,
BANGALORE-560 001.
2.BRUHATH BANGALORE
MAHANAGARA PALIKE
BY ITS COMMISSIONER
N.R.SQUARE,
BANGALORE-560 002. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES, 2009, AS AT ANN-
A, IS OPPOSED TO LAW IN SO FAR AS IT RELATES TO THE
SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.18024/2009
BETWEEN :
-----------------
J.SUDESH
S/O SRI.K.B.JAYARAM
AGED ABOUT 42 YEARS
NO. 26/4, A BLOCK,
FIRST MAIN ROAD,
SUBRAMANY NAGAR,
BANGALORE-560 055. ... PETITIONER
(By Sri PUTTIGE R RAMESH, ADV.)
20
AND :
-------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPT. OF URBAN DEVELOPMENT,
VIDHANA SOUDHA,
DR. B.R.AMBEDKAR VEEDHI
BANGALORE.
2.BRUHATH BANGALORE
MAHANAGARA PALIKE
BY ITS COMMISSIONER,
N.R.SQUARE
BANGALORE-560 002. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES, 2009 AS AT
ANNEX-A IS OPPOSED TO LAW IN SO FAR AS IT RELATES
TO THE SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.18025/2009
BETWEEN :
-----------------
MRS.SULOCHANAJAYARAM
AGED ABOUT 59 YEARS
W/O SRI.K.B.JAYARAM
NO. 26/5,A BLOCK, FIRST MAIN
ROAD, SUBRAMANYA NAGAR
BANGALORE- 560 055. ... PETITIONER
(By Sri PUTTIGE R RAMESH, ADV.)
21
AND :
--------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN
DEVELOPMENT, VIDHANA
SOUDHA, DR.B.R.AMBEDKAR
VEEDHI, BANGALORE.
2.BRUHATH BANGALORE
MAHANAGARA PALIKE
BY ITS COMMISSIONER
N.R.SQUARE, BANGALORE. .. RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE PROVISIONS OF SECTION
7 OF THE BBMP PROPERTY TAX RULES, 2009 AS AT
ANNEX-A IS OPPOSED TO LAW IN SO FAR AS IT RELATES
TO THE SCHEDULE PROPERTY OF THE PETITIONER.
W.P.No.21389/2009
BETWEEN :
-----------------
M/S KIDSKEMP
A PARTNERSHIP FIRM
CARRYING ON ITS
BUSINESS AT No. 97,
AIRPORT ROAD,
KONENA AGRAHARA,
BANGALORE- 560 097.
22
REP. BY ITS MANAGING PARTNER
SRI RAVI V. MELWANI. ... PETITIONER
(By Sri S. SHIVASWAMY, ADV.)
AND :
--------
1.STATE OF KARNATAKA BY ITS
SECRETARY, DEPT OF URBAN DEVELOPMENT
M S BUILDING, AMBEDKAR ROAD
BANGALORE- 560 001.
2.BRUHAT BANGALORE MAHANAGARA
PALIKE, N R SQUARE, BANGALORE-560 002.
REP. BY ITS COMMISSIONER. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO DECLARE THAT THE BRUHAT BANGALORE
MAHANAGARA PALIKE PROPERTY TAX RULES, 2009 ON
13TH JAN 2009 OR ANY PORTION THEREOF OF THE
BRUHAT BANGALORE MAHANAGARA PALIKE PROPERTY
TAX RULES, 2009 ON 13TH JAN 2009 ULTRA VIRES THE
ENACTMENT AND THEREFORE, IS VOID AND
CONSEQUENTLY TO ISSUE A WRIT OF PROHIBITION
RESTRAINING THE RESPONDENT FROM ENFORCING THE
SAME.
W.P.Nos.11075/2009 & 12216-218/2009
BETWEEN :
-----------------
M/S BALLAL TOURIST HOTEL PVT LTD
HAVING ITS REGD OFFICE AT CHARLTON HALL
23
No. 4,M MAGRATH ROAD,
BANGALORE - 560 025.
BY ITS MANAGING DIRECTOR
SRI K JAYAVARMA RAJ BALLAL. .. PETITIONER
(By Sri K.CHANDRANATHARIGA, ADV.)
AND :
---------
1.THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPT OF URBAN DEVELOPMENT
VIDHANA SOUDHA
DR B.R. AMBEDKAR ROAD
BANGALORE- 560 001.
2.BRUHATH BANGALORE MAHANAGARA
PALIKE , BY ITS COMMISSIONER
N R SQUARE , BANGALORE-560 002 . ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THESE WRIT PETITIONS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO QUASH THE FIXATION OF UAV AT RS.14/-
UNDER CATEGORY I (i) OF ANNEXURE-II, TABLE 2 TO THE
UAV SCHEME FOR BLOCK PERIOD OF 2008-09 TO 2010-11,
VIDE ANN-C.
W.P.No.37069/2009
BETWEEN :
---------------
M/S TARGET ASSOCIATES PRIVATE LIMITED
A COMPANY INCORPORATED UNDER THE
24
PROVISIONS OF THE COMPANIES ACT,
1956, HAVING ITS OFFICER AT NO.14,
OLD MADRAS ROAD,
BHATTARAHALLI K.R.PURAM,
BANGALOER 49.
REP.BY ITS DIRECTOR
MR.ASHOK N VOHRA,
AGED 57 YEARS,
S/O LATE B N VOHRA. ... PETITIONER
(By Sri.B M ARUN, ADV.)
AND :
------
1.GOVERNMENT OF KARNATAKA
BY ITS SECRETARY,
DEPARTMENT OF URBAN DEVELOPMENT
VIKAS SOUDHA
DR.AMBEDKAR VEEDHI
BANGALORE- 560 001.
2.BRUHAT BANGALORE MAHANAGARA
PALIKE BUILDING,
N.R.SQUARE,BANGALORE- 2.
BY ITS COMMISSIONER. .. RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO ISSUE A WRIT OF CERTIORARI & QUASH THE
SELF ASSESSMENT SCHEME OF THE R2, IN SO FAR AS
CLASSIFYING ALL STAR HOTELS IRRESPECTIVE OF THE
LOCATION [ZONE] WITHIN THE JURISDICTION OF THE
BRUHAT BANGALORE MAHANAGAR PALIKE, IN TERMS
25
OF CATEGORY 10 TO TABLE II, VIDE GAZETTE
NOTIFICATION-I DT.31.1.09, VIDE ANN-A & SELF
ASSESSMENT SCHEME DT.2.2.09, VIDE ANN-B, ISSUED BY
THE R1.
W.P.No.36333/2009
BETWEEN :
-----------------
SRI DEEPAK S
AGED ABOUT 26 YEARS
S/O SRI N SIDDAREDDY
R/AT 7-4, 6TH CROSS,
6TH MAIN, BSK III STAGE,
YELLAPPA GARDEN
BANGALORE 560 0085. ... PETITIONER
(By Sri.G. S SRIKANTESHWARAN, ADV.)
AND :
--------
1.THE COMMISSIONER
CORPORATION OF CITY OF
BANGALORE, BANGALORE.
2.THE ASSISTANT REVENUE OFFICER
PADMANABHANAGAR RANGE
BBMP OFFICE, PADNAMANABHANAGAR
BANGALORE.
3. THE STATE OF KARNATAKA
REP.BY ITS CHIEF SECRETARY
VIDHANA SOUDHA,
BANGALORE. ... RESPONDENTS
(By Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R1 & 2
26
Sri N.B.VISHWANATH AGA FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO QUASH THE SELF ASSESSMENT SCHEME
MARKED AS ANENX-H IN SO FAR AS THE PETITIONER
PROPERTY IS CONCERNED.
W.P.No.36332/2009
BETWEEN :
-----------------
SRI N SIDDAREDDY
AGED ABOUT 69 YEARS
S/O NAGAREDDY
R/AT LAKSHMI NILAYA
NO.2 S.R. COMPOUND, SOUTH CITY
ROAD, IIM POST BANNERGHATTA
ROAD,BANGALORE 76. ... PETITIONER
(By Sri. G S SRIKANTESHWARAN, ADV.)
AND :
--------
1.THE COMMISSIONER
CORPORATION OF CITY OF
BANGALORE, BANGALORE.
2.THE ASSISTANT REVENUE OFFICER
PADMANABHANAGAR RANGE
PADMANABHANAGARA
BANGALORE.
3. THE STATE OF KARNATAKA
REP.BY ITS CHIEF SECRETARY
VIDHANA SOUDHA,
BANGALORE. ... RESPONDENTS
27
(By Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R1 & 2
Sri N.B.VISHWANATH AGA FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO BY QUASH THE SELF ASSESSMENT SCHEME
VIDE ANX-H IN SO FAR AS THE PETITIONER PROPERTY IS
CONCERNED.
W.P.No.16492/2009
BETWEEN :
----------------
SRI.HEMACHANDRA BASAPPA
AGED ABOUT 57 YEARS
S/O.LATE BASAPPA
R/AT.NO.143, INFANTRY ROAD,
BANGALORE-560001. ... PETITIONER
(By Sri. H RAMACHANDRA, ADV.)
AND :
--------
1.BURHAT BANGALORE MAHANAGARA
PALIKE, REP BY ITS COMMISSIONER
BANGALORE.
2.THE PRL SECRETARY
DEPT OF URBAN DEVELOPMENT
STATE OF KARNATAKA
M S BUILDING,
BANGALORE-560001. ... RESPONDENTS
(By Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R1
Sri N.B.VISHWANATH AGA FOR R2)
28
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO STRIKE DOWN SECTION 108A OF THE K.M.C
ACT 2008 VIDE ANN-D, WHICH CAME IN TO EFFECT ON
13.1.2009, AS UNCONSTITUTIONAL & ULTRA VIRUS IN
RESPECT OF THE PETITIONER ONLY.
W.P.No.11659/2009
BETWEEN :
---------------
SHRI SRI V S VISWESWARA
AGED ABOUT 69 YEARS
S/O V SHANKARNARAYANA RAO
HINDU, OWNER MAYUR NIVAS
NO.220/221, IV MAIN ROAD,
CHAMARAJAPET, BANGALORE 18.
... PETITIONER
(By Sri.RAMESH CHANDRA, ADV.)
AND :
--------
1. STATE OF KARNATAKA
REP. BY CHIEF SECREARY
VIDHANA SOUDHA
BANGALORE.
2. THE COMMISSIONER
BRUHAT BANGALORE MAHANAGARA
PALIKE BANGALORE. ... RESPONDENTS
(By Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R1
Sri N.B.VISHWANATH AGA FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA WITH A PRAYER TO DECLARE
29
THAT THE SECTION 108-A OF THE KARNATAKA MUNICIPAL
CORPORATION ACT AS UN-CONSTITUTIONAL SO FAR AS
PETITIONE CONCERNED.
W.P.No.25918/2009
BETWEEN :
----------------
SRIDHAR.S
S/O SHESHAPPA
AGED 61 YEARS
PROP GANESHA VIHAR
No.309, 2ND MAIN ROAD
MALLESHWARAM,
BANGALORE- 560 003. ... PETITIONER
(By Sri DAYANAND S. PATIL, ADV.)
AND :
-------
1. THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR B R AMBEDKAR VEEDHI
BANGALORE-560 001.
2. BRUHATH BANGALORE MAHANAGARA
PALIKE, BY ITS COMMISSIONER,
N R SQUARE,
BANGALORE-560 002. ... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
30
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DECLARE THAT THE PROVISIONS OF SECTION 7 OF THE BBMP
PROPERTY TAX RULES, 2009 AS AT ANNEX-A IS OPPOSED TO
LAW IN SO FAR AS IT RELATES TO THE SCHEDULE PROPERTY
OF THE PETITIONER.
W.P.No.25919/2009
BETWEEN :
-----------------
S. SHASHIDHAR
S/O LATE S.SURENDRA
AGED ABOUT 35 YEARS,
PROP:GANESH MAHAL
No.267, 18TH CROSS, SAMPIGE
ROAD, MALLESHWARAM,
BANGALORE-560 003
... PETITIONER
(By Sri.DAYANAND S PATIL, ADV.)
AND :
-------
1. THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT,
VIDHANA SOUDHA,
DR.B.R.AMBEDKAR VEEDHI,
BANGALORE-560 001
2. BRUHATH BANGALORE MAHANAGARA
PALIKE, BY ITS COMMISSIONER,
N.R.SQUARE, BANGALORE-560 002
... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
31
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA WITH A PRAYER TO DECLARE
THAT THE PROVISIONS OF SECTION 7 OF THE BBMP PROPERTY
TAX RULES 2009, AS AT ANN-A, IS OPPOSED TO LAW IN SO FAR
AS IT RELATES TO THE SCHEDULE PROPERTY OF THE
PETITIONER.
W.P.Nos.10304/2010 & 25521-522/2010
BETWEEN :
-----------------
SRI DEEPAK .S
S/O SRI N SIDDAREDDY
AGED ABOUT 26 YEARS,
R/A 7-4, 6TH CROSS,
6TH MAIN, BSK III STAGE,
YELLAPPA GARDEN,
BANGALORE-560085
... PETITIONER
(By Sri. G S SRIKANTESWARAN, ADV.)
AND :
--------
1. THE STATE OF KARNATAKA
REPTD BY ITS CHIEF SECRETARY
VIDHANA SOUDHA, BANGALORE
2. THE COMMISSIONER
CORPORATION OF CITY OF BANGALORE
BANGALORE
3. THE ASSISTANT REVENUE OFFICER
PADMANABHANAGARA RANGE,
PADMANABHANAGARA
BANGALORE
... RESPONDENTS
32
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THESE WRIT PETITIONS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
QUASH THE SELF ASSESSMENT SCHEME MARKED AS ANNEX-H
IN SO FAR AS THE PETITIONER PROPERTY IS CONCERNED.
W.P.Nos.10305/2010 & 24129-24130/2010
BETWEEN :
---------------
SRI DEEPAK S
SON OF SRI N SIDDAREDDY
AGED ABOUT 26 YRS
R/AT NO.7-4,6TH CROSS
6TH MAIN,BSK III STAGE
YELLAPPA GARDEN
BANGALORE-560 085.
... PETITIONER
(By Sri.G S SRIKANTESWARAN, ADV.)
AND :
-------
1. THE STATE OF KARNATAKA
REPRESENTED BY ITS CHIEF SECRETARY
VIDHANASOUDHA
BANGALORE.
2. THE COMMISSIONER
CORPORATION OF CITY OF BANGALORE
BANGALORE
3. THE ASSISTANT REVENUE OFFICER
PADMANABHANAGARA RANGE
PADNAMANBHANAGARA
BANGALORE. ... RESPONDENTS
33
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & 3)
THESE WRIT PETITIONS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
QUASH THE SELF ASSESSMENT SCHEME MARKED AS
ANENXURE-F IN SO FAR AS THE PETITIONER PROPERTY IS
CONCERNED.
W.P.Nos.4708/2012 & 5847-49 & 6021-24/2012
BETWEEN :
----------------
M/S.SUBRAMANYA CONSTRUCTION AND
DEVELOPMENT COMPANY LTD.,
A COMPANY INCORPORATED UNDER THE CO.ACT
1956, HAVING ITS REGD OFFICE AT NO.4/1
TUMKUR ROAD, YESHWANTHPUR,
BANGALORE REP BY ITS MANAGING
DIRECTOR MR K N BALASUBRAMANYAN
... PETITIONER
(By Sri R NATARAJ, ADV.)
AND :
-------
1. STATE OF KARNATAKA
REPRESENTED BY ITS CHIEF SECRETARY
DEPARTMENT OF MUNCIPAL
ADMINISTRATION
M S BUILDING,
VIDHANA VEEDHI
BANGALORE 1
2. BRUHATH BANGALORE MAHANAGARA
PALIKE , HUDSON CIRCLE,
34
BANGALORE ,
REPRESENTED BY ITS COMMISSIONER
3. THE ADMINISTRATOR
BRUHATH BANGALORE MAHANAGARA
PALIKE, HUDSON CIRCLE,
BANGALORE
4. THE ASSISTANT REVENUE OFFICER
JAYANAGAR SUB DIVISION
BRUHATH BANGALORE MAHANAGARA
PALIKE, JAYANAGAR,
BANGALORE
... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & 3)
THESE WRIT PETITIONS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
QUASH THE NOTIFICATION ISSUED BY R1 DATED 31.1.09 VIDE
ANNX-A.
W.P.No.37855/2009
BETWEEN :
----------------
M/S BALAJI HOTELS
BY ITS PARTNER, No. 3A1,
DODDANEKUNDI INDUSTRIAL AREA,
MAHADEVAPURA
BANGALORE- 560 048. .. PETITIONER
(By Sri.PUTTIGE R RAMESH, ADV.)
35
AND :
--------
1. THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETAY
DEPT. OF URBAN DEVELOPMENT
VIDHANA SOUDHA,
DR. B.R. AMBEDKAR VEEDHI,
BANGALORE- 560 001.
2. BRUHATH BANGALORE MAHANAGARA PALIKE
BY ITS COMMISSIONER, N.R.SQARE,
BANGALORE- 560 002. .. RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DECLARE THAT THE PROVISONS OF SECTION 7 OF THE BBMP
PROPERTY TAX RULES, 2009 AS AT ANN-A, IS OPPOSED TO LAW
IN SO FAR AS IT RELATES TO THE SCHEDULE PROPERTY OF
THE PETITIONER.
W.P.No.19101/2012
BETWEEN :
---------------
M/S CHARISHMA HOTELS PVT LTD
BY ITS MANAGING DIRECTOR,
NO.90/4 (2365/90/4),
MUNNEKOLALU,
OUTER RING ROAD,
BANGALORE-5600
.... PETITIONER
(By Sri.PUTTIGE R RAMESH,ADV.)
36
AND :
-------
1. THE STATE OF KARNATAKA
BY ITS PRINCIPAL SCRETARY,
DEPARTMENT OF URBAN DEVELOPMENT,
VIDHANA SOUDHA, DR.B.R.AMBEDKAR
VEEDHI, BANGALORE-560001
2. BRUHATH BANGALORE MAHANAGARA PALIKE
BY ITS COMMISSIONER,
N.R.SQUARE,
BANGALORE-560002
3. ASSISTANT REVENUE OFFICER
MARTHALLI RANGE,
BRUHATH BANGALORE MAHANAGARA
PALIKE, MAHADEVAPURA ZONE,
BANGALORE.
... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & 3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DECLARE THAT THE PROVISIONS OF SEC 7 OF THE BBMP
PROPERTY TAX RULES 2009 AS AT ANNX-A IS OPPOSED TO LAW
IN SO FAR AS IT RELATES TO THE SCHEDULE PROPERTY OF
THE PETITIONER
W.P.No.9721/2011
BETWEEN :
---------------
R. SRINIVASAN
S/O SRI RADHAKRISHNAN
37
AGED ABOUT 45 YEARS
NO.136 (P) & 137
E P I INDUSTRIAL AREA
BANGALORE-560066
... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.,)
AND :
--------
1. THE STATE OF KARNATAKA
BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
VIDHANA SOUDHA
DR B R AMBEDKAR VEEDHI
BANGALORE-560001
2. BRUHATH BANGALORE MAHANAGARA PALIKE
BY ITS COMMISSIONER
N R SQUARE
BANGALORE-560002
3. ASST. REV. OFFICER
OFFICE OF THE A R O
B.B.M.P. HOODY RANGE
MAHADEVAPURA ZONE
BANGALORE-560048
... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & 3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DIRECTION TO QUASH THE NOTICE DT.1.12.10 OF THE R3 AS AT
ANN-B.
38
W.P.No.11863/2011
BETWEEN :
---------------
M/S.INOVOA HOTELS & RESORTS LTD
BY ITS FINANCIAL CONTROLLER,
NO.23, EPIP ZONE, WHITE FIELD,
BANGALORE-560 066. ... PETITIONER
(By Sri. PUTTIGE R RAMESH, ADV.)
AND :
-------
1. THE STATE OF KARNATAKA,
BY ITS PRINCIPAL SECRETARY,
DEPARTMENT OF URBAN DEVELOPMENT,
VIDHANA SOUDHA,
DR. B.R. AMBEDKAR VEEDHI
BANGALORE-560 001.
2. BRUHATH BANGALORE MAHANAGARA PALIKE,
BY ITS COMMISSIONER,
N.R. SQUARE, BANGALORE-560 002.
3. ASST. REVENUE OFFICER,
OFFICE OF THE A.R.O., BBMP,
HOODY RANGE,
MAHADEVAPURA ZONE,
BANGALORE-560 048.
... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2 & 3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO
DECLARE THAT THE PROVISIONS OF SECTION 7 OF THE BBMP
39
PROPERTY TAX RULES 2009 AS AT ANN-A, IS OPPOSED TO LAW
IN SO FAR AS IT RELATES TO THE SCHEDULE PROPERTTY OF
THE PETITIONER.
W.P.No.28104/2009
BETWEEN :
-----------------
SRI.M.V.SHANKER BHAT
S/O LATE M. VISHNU BHAT
AGED 63 YEARSS, R/AT " SURABHI"
SHIRADI SAIBABA LANE, ASHOK
NAGAR, MANGALORE - 575 006.
D.K DISTRICT.
... PETITIONER
(By Sri.VIJAY KRISHNA BHAT, ADV.)
AND :
--------
1. STATE OF KARNATAKA
REP BY ITS SECRETARY, URBAN
DEVELOPMENT DEPARTMENT
VIDHANA SOUDHA,
BANGALORE- 560 001.
2. CORPORATION OF CITY OF MANGALORE
LALBAGH, MANGALORE D.K
REP BY ITS COMMISSIONER
3. THE DEPUTY COMMISSIONER
DAKSHINA KANNADA DISTRICT
MANGALORE D.K
... RESPONDENTS
(By Sri N.B.VISHWANATH AGA FOR R1 & 3
Sri E.S.INDRAKUMAR, SR.ADV., FOR M/S.ASHOK
HARANAHALLI ASSTS., ADVS.,FOR R2)
40
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA WITH A
PRAYER TO QUASH THE IMPUGNED RESOLUTION
DT.30.10.07, PASSED BY THE THEN ADMINISTRATOR OF
THE R2, VIDE ANN-B.
THESE WRIT PETITIONS HAVING BEEN HEARD AND
RESERVED FOR ORDERS THIS DAY, NAGAMOHAN DAS, J
PASSED THE FOLLOWING;
ORDER
In these writ petitions the petitioners have prayed for a writ in the nature of certiorari to strike down Rule 3(v) of the Bruhat Bangalore Mahanagara Palike Property Tax Rules 2009 insofar as it relates to Category IX and XIII in Table II of Annexure 2 as ultra virus, discriminatory and unconstitutional and for a writ of mandamus directing the respondents to accept the payment of tax as it was in the year 2008-09 and for other reliefs.
2. Some of the petitioners are in possession and occupation of non-residential buildings carrying on business in hotels with lodging facilities and some of the petitioners are the owners in occupation of kalyana mantaps/mandirs. The respondent Bruhat Bangalore Mahanagara Palike (for short `the BBMP') is a body established 41 under the provisions of the Karnataka Municipal Corporation Act, 1976 (for short `the KMC Act'). Section 108-A of the KMC Act empowers the BBMP to levy and collect property tax. In furtherance of the KMC Act the respondents have framed the Rules called Bruhat Bangalore Mahanagara Palike Property Tax Rules 2009 (for short `the Rules 2009'). As per these Rules the owners of either residential or non-residential properties situated within the limits of BBMP have to pay tax through self assessment return form in terms of the Rules.
3. Petitioners contend that levy of tax under the Rules 2009 has undergone a steady increase of astronomical figures. Further the levy of tax under the present Rules 2009 is uniform through out the city of Bangalore in respect of hotels with lodging facility and kalyana mantaps irrespective of the zones that they are situated. The procedure prescribed under the Rules 2009 is contrary to the mandatory requirement of Section 108-A of the KMC Act. There is no rational in applying the new tariff to the hotels with lodging facilities and kalyana mantaps and the same is arbitrary. Therefore 42 the petitioners are before this Court seeking quashing of Rule 3(V) of the Rules 2009 insofar as it relates to category IX and XIII in Table II of Annexure 2 of the Rules 2009.
4. Sri. Puttige R Ramesh, Sri. Timmegowda, Sri. Rameshchandra and Sri. B.M. Arun learned advocates advanced arguments on behalf of the petitioners. It is contended that the impugned Rules 2009 are in contravention of the mandatory requirement of Section 108-A of the KMC Act. Treating all the hotels with lodging facility and kalyan mantaps situated in different parts of the BBMP under a single zone is arbitrary, illegal and invalid in the eye of law. Levying tax on the basis of income derived from the property is outside the legislative competence. Further levy of tax by the respondents retrospectively under the impugned Rules 2009 is illegal and arbitrary. Under the impugned Rules 2009 increase of tax is highly arbitrary and impermissible under law. The depreciation value fixed by the respondents resulted in abnormal increase of property tax. Reliance is placed on number of decisions. 43
5. Per contra Sri. Indrakumar learned Senior counsel for the respondents contend that the impugned Rules 2009 are in accordance with law and the same do not call for interference. The impugned Rules 2009 are framed in strict compliance of the mandatory requirement under Section 108-A of the KMC Act. The increase in tax under the impugned Rules 2009 can neither be said arbitrary nor on higher side. After following the procedure and by taking into consideration the relevant factors the impugned Rules are framed and the same is in accordance with law. Reliance is placed on number of decisions.
6. Heard arguments on both the side and perused the entire writ papers.
7. At this stage it is necessary to extract the enabling provision of Section 108-A of the KMC Act. The relevant provision for the purpose of these writ petitions is as under:
"108-A. Levy and calculation of property tax in respect of Bruhath Bangalore Mahanagara Palike.-(1) 44 Notwithstanding anything contrary contained in this Act, subject to such exemptions provided under this Act and such rules as may be prescribed, the property tax of all buildings or vacant lands or both situated within the city of Bruhath Bangalore Mahanagara Palike area shall be levied every year in the following manner.
(2) The property tax shall be levied by the Bruhath Bangalore Mahanagara Palike by resolution passed as specified in Section 106 at such percentage not being less than 20 per cent and not more than 25 per cent of the taxable annual value of a building, vacant land or both. The taxable annual value of a building, vacant land or both shall be calculated by multiplying the corresponding "unit area value" with the total built-up area of a building, vacant land or both for ten months, minus depreciation at such rate, as may be prescribed, depending on the age of a building."
Explanation.- For the purpose of this section, "Unit Area Value" means an average rate of expected returns from the property per sq.ft., per month determined by the Commissioner, Bruhath Bangalore Mahanagara Palike on the basis of the average market rate determined through mass appraisal method or real estate market information or any other reliable 45 source or combination of these sources that he may considers it as sufficient and reasonable having regard to the location, type of construction of the building, nature of use to which the vacant land or building is put, area of the vacant land, built-up area of the building, age of the building, parking area of vehicles in non-residential building where it is charged and such other criteria as may be prescribed. Different rates may be determined for different area or street by classifying into zones, different nature of use to which the vacant land or building is put and for different class of buildings and vacant lands:"
A reading of sub-section (2) of Section 108-A of the KMC Act specifies as under:
a. The BBMP shall pass a resolution as specified in Section 106 of the KMC Act;
b. The tax levied shall not be less than 20% and not more than 25% of taxable annual value;
c. The taxable annual value being calculated by multiplying the corresponding `unit area value';
46d. The `unit area value' shall deduct depreciation at such rate depending on the age of the building;
The explanation to sub-section (2) of Section 108-A defines `unit area value' means;
a. The average rate of accepted return from the property per sq.ft. per month determined by the Commissioner of BBMP.
b. The average market rate shall be determined through mass appraisal method or real estate market information or other reliable source or combination of these sources. c. The average market rate shall have regard to location, type of construction, nature of use, age of building and parking area.
d. That different rates may be determined for different area or street by classifying into zones.
e. Different nature of use and different class of buildings or vacant lands shall be taken into consideration. 47
8. Keeping in view the mandatory requirement in subsection (2) of Section 108-A of the KMC Act and the explanation thereto it is necessary to examine Rule 3(V) of the Rules, 2009 insofar as it relates to category IX and XIII in table 2 of Annexure II and they read as under:
Column 3 Column 1 Column 2 Category Unit Area Description/usage of property Value per sft per month IX Irrespective of location (zones), all non-
residential property used as hotels/ restaurant which have both boarding and lodging facilities, [other than those falling under category IX], including those building used as serviced apartment or serviced home, guest houses and the like, where the average charges for the occupancy of the room is: See condition (iii) how to calculate average rate per room per day. Subcategory:
(i) where the average rate (room tariff) is Rs.2000 or more per day or part thereof whether or not the Rs.14.00 charges included breakfast/meals/or other facilities.
(ii) Where the average rate (room tariff) is between Rs.1000 and 1999 per day or part thereof and Rs. 10.00 whether or not the charges included breakfast/meals or other facilities.
(iii) Where the average rate (room tariff) is Rs.999 and less per day or part thereof and whether or not Rs. 8.00 the charges included breakfast/meals or other facilities.48
Column Column 2
Column 3
1 Unit Area Value per sft per month
Categor Kalyana Mantapa, Irrespective of location (zone) and where the built up
Shadi Mahal,
y Community Hall, area including basement, cellar, and all other covered
Convention Hall,
Party Hall etc., area as:
including temporary
XIII structures let out for a b c d E
marriage, reception,
meetings or for any More Between Between Between Up to
function/ exhibition 5001 sft 4001 sft 3001 sft 2001 sft 2000 sft and not being a hotel and 5000 and but less or a restaurant sft 4000 sft than 3000 sft Rs.6.00 Rs.5.00 Rs.4.00 Rs.3.00 Rs.2.50
9. A reading of the above Rules specifies that there is increase in tax ranging from 300% to 600%. Irrespective of the zone, location and nature of use of building uniform tax is levied. Further the levy of tax is based on the size of the building and vacant land ignoring all other criteria specified in sub-rule (2) and the explanation to Section 108-A of the KMC Act. It is seen from the Rules that in respect of other non-residential building other than hotels with lodging facility and kalyana mantaps the tax is levied on zonal classification. It also further specifies that the levy of tax is also based on self-occupation or tenanted. Therefore the impugned Rules 49 are not only contrary to the enabling provisions of Section 108-A of the Act but the same is discriminatory and violative of Article 14 of the Constitution of India.
10. In identical circumstances the Supreme Court in the case of State of Kerala Vs. Haji K. Kutty, AIR 1969 SC 378 held as under:
"5. But in enacting the Kerala Buildings Tax Act no attempt at any rational classification is made by the Legislature. As already observed, the Legislature has not taken into consideration in imposing tax the class to which a building belongs, the nature of construction, the purpose for which it is used, its situation, its capacity for profitable user and other relevant circumstances which have a bearing on matters of taxation. They have adopted merely the floor area of the building as the basis of tax irrespective of all other considerations. Where objects, persons or transactions essentially dissimilar are treated by the imposition of a uniform tax, discrimination may result, for, in our view, refusal to make a rational classification may itself in some cases operate as denial of equality. This Court in a recent 50 judgment has decided that levy of tax in exercise of the power under Entry 49, List II of the Seventh Schedule in respect of factory buildings in a municipal area based on floor area was illegal. New Manek Chowk Spinning & Weaving Mills Co. Ltd. V. Municipal Corporation of City of Ahmedabad, (1967) 2 SCR 679 = (AIR 1967 SC 1801). The Court held in that case that the method of adopting a flat rate for a floor area for determining the annual value adopted by the Corporation of Ahmedabad in exercise of the powers conferred upon it by the Bombay Provincial Municipal Corporation Act 49 of 1949 was against the provisions of the Act and the Rules made thereunder as well as all recognised principles of valuation for the purpose of taxation. If levy of tax in a municipal district based on floor area in respect of a factory building violates Article 14 of the Constitution when thetax is sought to be levied by the Municipal Corporation, we see no reason to uphold the tax imposed under the impugned Act when the State in exercise of legislative authority conferred by Entry 49, List II Sch. VII, imposes liability to tax buildings solely on floor area. The vice of the Act in the present case is more pronounced than it was in New Manek Chowk Spinning and Weaving Mills Case, (1967) 2 SCR 679 = (AIR 1967 SC 1801); in that case the Rules under which the tax was sought 51 to be levied on the basis of floor area were restricted in their operation to factory buildings within the Corporation limits of Ahmedabad, whereas Act 19 of 1961 which is challenged in the present case applies to the whole Sate of Kerala in respect of buildings completed on or after March 2, 1961, whatever may be the nature or class of the building, the use of which it is put, materials used in its construction and the extent of profitable user to which the building may be put, its cost and its economic rental. It is unnecessary in the circumstances to consider whether imposition of a tax only on buildings constructed after March 2, 1961 and exempting buildings completed before that date may not violate Article 14 of the Constitution."
(Underlining is by me)
11. The Supreme Court in the case of General Officer Commanding In-Chief and another Vs. Dr. Subhash Chandra Yadav and another, AIR 1988 SC 876 held as under:
"14. This contention is unsound. It is well settled that rules framed under the provisions of a statue form part of the statute. In other words, rules have statutory force. But before a rule can have the effect of a statutory provision, two conditions must be 52 fulfilled, namely, (1) it must conform to the provisions of the statute under which it is framed; and (2) it must also come within the scope and purview of the rule making of the authority framing the rule. If either of these two conditions is not fulfilled, the rule so framed would be void.
12. In the instant case Section 108-A(2) of the KMC Act specifies that the tax levied shall not be less than 20% and more than 25% of taxable annual value. The annual value shall be calculated by multiplying the corresponding unit area value. The unit area value means the average rate of accepted return from the property. The average rate shall have regard to location, type of construction, nature of use, age of the building, parking areas, class of building etc. In the instant case the impugned Rules are framed without regard to any of the above factors mentioned in the Act. While framing the impugned Rules the respondents have not taken into consideration the class to which the building belongs, the nature of construction, its location, its capacity for profitable use and other relevant circumstances for levying taxes. Therefore the impugned 53 Rules are contrary to the KMC Act and on this ground they are liable to be quashed.
12. For the reasons stated above, the following;
ORDER i. Writ petitions are hereby allowed.
ii. The impugned Rule 3(v) of the Bruhat Bangalore Mahanagara Palike Property Tax Rules 2009 insofar as it relates to Category IX and XIII in Table II of Annexure 2 are hereby quashed.
iii. The respondents to frame the new Rules keeping in view the mandatory requirement under subsection (2) of Section 108-A of the KMC Act.
iv. Ordered accordingly.
Sd/-
JUDGE Lrs.