Karnataka High Court
Sri Hari A V vs The Chief Commissioner on 1 April, 2024
Author: B M Shyam Prasad
Bench: B M Shyam Prasad
-1-
NC: 2024:KHC:13155
WP No. 4127 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF APRIL, 2024
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 4127 OF 2024 (LB-BMP)
BETWEEN:
SRI HARI A V
S/O LATE VENKATESH A L
AGED ABOUT 53 YEARS,
RESIDING AT NO.342,
1ST CROSS, C.T. BED,
B.S.K. II STAGE,
BANGALORE - 70.
...PETITIONER
(BY SRI. VENKATA REDDY C M.,ADVOCATE)
AND:
1. THE CHIEF COMMISSIONER
BRUHATH BANGALORE
MAHANAGARA PALIKE
Digitally signed by
NARASIMHA N.R.SQUARE,
MURTHY VANAMALA
Location: HIGH BANGALORE - 560 009.
COURT OF
KARNATAKA
2. THE JOINT COMMISSIONER,
BOMMANAHALLI, SUB-DIVISION,
BBMP, BANGALORE - 560061.
3. THE ASSISTANT REVENUE OFFICER,
BOMMANAHALLI, SUB-DIVISION,
BBMP, BANGALORE - 560061
...RESPONDENTS
(BY SRI. KESHAV M DATAR.,ADVOCATE)
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NC: 2024:KHC:13155
WP No. 4127 of 2024
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
THE ORDER AND SHOW CAUSE NOTICE DATED
16.11.2023 BEARING NO. ARO(BMH) /W-188/PR-
189/2016-17 ISSUED BY THE R-3 I.E AST REVENUE
OFFICER BOMMANAHALLI SUB DIVISION FOR THE AY
2016-17 VIDE ANX-B TO THE WP.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, THE COURT MADE THE FOLLOWING:
ORDER
The petitioner, who asserts ownership of the property bearing No.441, PID No. 386/385/386/383/441 of Bilekahalli village, Begur Hobli, Bengaluru, has impugned the show causes notice issued under Section 144[15][c] of the Bruhat Bengaluru Mahanagara Palike Act, 2020 [for short, the 'BBMP Act']. These show cause notices are for the assessment years 2016-17, 2017-18, 2018-19, 2019- 20 and 2020-21. The petitioner's primary grievance with these notices is because the property is not inspected as is required under Section 144[13] of the BBMP Act after due notice to the petitioner. -3-
NC: 2024:KHC:13155 WP No. 4127 of 2024 The show cause notices indicate that the petitioners had under-declared the total built up area as well as the area tenanted, and this Court has directed spot inspection calling upon the concerned from the Bruhat Bengaluru Mahanagara Palike [BBMP] to file a report of inspection. Presently, a Report is filed stating that the petitioner's property was inspected on 15.02.2024 and that there is difference in the details of the measurements as verified by the Revenue Inspector before issuance of the show cause notices and as verified in terms of this Court's order on inspection. These details read as under:
Sl. Description As per return As per the As per Court No. filed report of the Order Joint measurement Revenue inspection and Inspector mahazar report Demand Notice measurement Issued measurement
1. Built -up 0 sqft 7600sqft 13576sqft
2. Zonal 2008:D Non-Residential Both Classification 2016:B 2008:D 2016:B 2008:E 2016:C (SAS) Capped Capped Zone: C Capped Zone:D Zone: D 2008:D 2016:B Capped Zone:C I-RCC/Madras Terrace Building -4- NC: 2024:KHC:13155 WP No. 4127 of 2024 Year: 2016 Self:
6991 sft
Tenant:1150 sft.
3. Category V-Non- V-Non- V-Non-residential
residential residential buildings not
buildings not buildings not equipped with
equipped with equipped with central AC
central AC central AC Year: 2016 Self:
Year: 2016 Year: 2016 Self: 6991 sft
Self: 3500 sft 3600 sft Tenant: 5435 sft.
Tenant: 3500 Tenant: 4000 sft Parking Self: 0 sft
sft Parking Self: 0 Tenant: 0 sft
Parking Self: sft
0 sft Tenant: 0 sft
Tenant: 0 sft
In the light of the obvious difference in the details, the show cause notices cannot be sustained and therefore there must be interference quashing these notices but with liberty to the respondents to initiate fresh proceedings in terms of the Inspection Report filed before this Court observing that all contentions otherwise are left open. Hence, the following ORDER The petition is allowed, and the impugned Show Cause Notices are quashed with liberty to the respondents to initiate notice under Section -5- NC: 2024:KHC:13155 WP No. 4127 of 2024 144[15][c] in terms of the details as ascertained at the time of spot inspection on 15.02.2024.
Sd/-
JUDGE NV