Karnataka High Court
Dinkar S/O. Manjunath Shanbhag vs Hubli Dharwad Municipal on 8 December, 2025
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WP No. 78647 of 2013
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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 8TH DAY OF DECEMBER 2025
BEFORE
THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
WRIT PETITION NO.78647 OF 2013 (LB-TAX)
BETWEEN:
1. DINKAR S/O. MANJUNATH SHANBHAG
AGE: 60 YEARS, OCC: BUSINESS,
R/O. MIG 289, 15TH CROSS
NAVANAGAR, HUBLI-580025.
2. GANAPATI S/O. ANANT BHAT
AGE: 55 YEARS, OCC: BUSINESS
R/O. H.NO. 26, "ANANTHDHAM",
1ST CROSS, SAINAGAR, HUBLI-31.
3. ANANDAYYA S/O. CHENNAYYA HIREMATH
AGE: 48 YEARS, OCC: BUSINESS
R/O. 270, KULKARNIHAKKAL,
Digitally signed by
CHANDRASHEKAR
LAXMAN
KATTIMANI
BUDHAVIHAR MARG, HUBLI-20.
Location: HIGH
COURT OF
KARNATAKA
DHARWAD BENCH
4. SRINIVAS S/O. SOMA NAIK
AGE: 55 YEARS, OCC: BUSINESS
R/O. GURUNATHNAGAR-ANAND NAGAR ROAD,
OLD HUBLI-24.
5. VIDHYADHARSWAMY
S/O. JEEVAYYASWAMY DEVANGAMATH
AGE: 47 YEARS, OCC: BUSINESS
R/O. SADAR SOFA, OLD HUBLI-24.
6. GURUNATH S/O. BASAVARAJ GADAD
AGE: 35 YEARS, OCC: BUSINESS
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R/O. NARAYAN SOFA, OLD HUBLI-24.
7. MOHAMMADAYUB S/O. GOUSMIYA GIRANI
AGE: 46 YEARS, OCC: BUSINESS
R/O. SADARSOFA, OLD HUBLI-24.
8. DATTATERYA S/O. BHIMAPPA KANDAKUR
AGE: 57 YEARS, OCC: BUSINESS
THE PRESIDENT,
VASAVI SEVA SANGH
R/O. AKSHAYA COMPLEX,
BAILAPPANAVARNAGAR,
BEHIND K.M.C., GATE, HUBLI-29.
9. ASHOK S/O. SHRINIVAS KULKARNI
AGE: 70 YEARS, OCC: RETD. SERVICE
R/O. 74, "SAMADHAN", VIDYA NAGAR, HUBLI-21.
10. VIJAY S/O. BHOGILAL SHAH
AGE: 58 YEARS, OCC: BUSINESS,
R/O. OPP: SUTARIA AUTO, UNKAL
HUBLI-31.
11. BASAVARAJ S/O. RACHAPPA BILIANGADI
AGE: 59 YEARS, OCC: BUSINESS,
R/O. 54/1, SHIV NIKETAN
BAMMAPURONI, CHINDIONI, HUBLI-28.
12. KRISHNA S/O. MUKUND PAIKOTI
AGE: 75 YEARS,
OCC: TAX-CONSULTANTS CHAIRMAN
R/O. THE HUBLI CO-OPERATIVE HOSPITAL,
SHAKTI ROAD, HUBLI
13. DR. PRAHALAD S/O. BALAVANTARAO SATTUR
AGE: 80 YEARS, OCC: SERVICE (RETD)
R/O. 94, "OMSRI" OLD BADAMINAGAR
HUBLI-580023.
14. SARVOTHAM S/O. SUBBANNA SHETTY
AGE: 44 YEARS, OCC: BUSINESS,
R/O. HOTEL JAYPRAKASH,
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NEW COTTON MARKET, HUBLI-29.
15. HARIDAS S/O. NANDYAPPA SHETTY
AGE: 58 YEARS, OCC: BUSINESS,
R/O. HOTEL MITRA SAMAJ,
BELLARY GALLI, HUBLI-580020.
16. RAVINDRA S/O. VASANT GAITONDE
AGE: 44 YEARS, OCC: BUSINESS,
R/O. HOTEL KALA BHAVAN,
SADGURU SHRI SIDHARUDHA MARG
OLD HUBLI-580024.
17. SUKUMAR S/O. SANJEEV SHETTY
AGE: 44 YEARS, OCC: BUSINESS,
R/O. UDUPI HOTEL, KARWAR ROAD,
OLD HUBLI-580024.
18. SUNDER S/O. IYATU PUJARI
AGE: 43 YEARS, OCC: BUSINESS,
R/O. MANJUNATH REFRESHMENT
NAR E.S.I. HOSPITAL, ARAVIND NAGAR,
OLD HUBLI-580024.
19. CHETAN S/O. RATNAKAR KAMAT
AGE: 44 YEARS, OCC: BUSINESS,
R/O. KAMAT REFRESHMENT
C.B.T., HUBLI-580020.
20. MADUKAR S/O. RATNAKAR SHETTY
AGE: 31 YEARS, OCC: BUSINESS,
R/O. SHREE GAJANAN REFRESHMENT
STATION ROAD, HUBLI-20.
21. SUDHAKAR S/O. KRISTAPPA SHETTY
AGE: 44 YEARS, OCC: BUSINESS,
R/O. HOTEL HARSHA FASTFOOD
SHIRURPARK, VIDYANAGAR, HUBLI-580021.
22. UMESH S/O. REVAYYA CHARANTIMATH
AGE: 59 YEARS, OCC: BUSINESS,
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R/O. H.NO. 88, VIJAYNAGAR EXT
HUBLI-580032.
23. P.L. RAMMOORTHY S/O. LAXMINARAYANA
AGE: 60 YEARS, OCC: BUSINESS,
R/O. HARIRAM TRADERS,
BELLARY GALLY, M.G. MARKET
HUBLI-580020.
24. GIRISH S/O. GURUSHIDDAPPA KUBSAD
AGE: 42 YEARS, OCC: BUSINESS,
E1, SHRIVENKATESHWARKRUPA COMPLEX,
NEAR R.B. PATIL HOSPITAL, VIDYANAGAR,
HUBLI-580020.
25. SHRI BIJENDRA KUMAR
S/O. ROSHANLAL AGRAWAL
AGE: 64 YEARS, OCC: BUSINESS,
R/O. AGRAWAL BUILDING, GAVALIGALLI,
NEAR C.B.T., HUBLI-580020.
26. VENKATESH S/O. MADHAVRAO BADAGABETTU
AGE: 64 YEARS, OCC: BUSINESS,
R/O. HOTEL MAYTHRI PALACE
P.B. ROAD, VIDYAGIRI, DHARWAD-580004.
27. SUDARSHANRAJ S/O. VEERAYYA MASKI
AGE: 65 YEARS, OCC: ADVOCATE,
R/O. NO. 8, 1ST FLOOR, RACHANA APPARTMENT,
TOLL NAKA, DHARWAD-580002.
28. VASANT S/O. VISHWANATH PALANKAR
AGE: 44 YEARS, OCC: ENGINEER (CIVIL)
R/O. RED FORT BUILDING, NEW FORT,
C.B.T. HUBLI.
29. MAHABOOBSAB S/O. AHAMADSAB BIJAPUR
AGE: 46 YEARS, OCC: BUSINESS,
R/O. BIJAPUR GENERAL STORES,
SADARSOFA, 1ST CROSS, OLD HUBLI-24.
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30. MUDIYAPPA S/O. MADIWALAPPA HOOLI
AGE: 71 YEARS, OCC: LEGAL PRACTICE,
R/O. NARAYANPETH, OLD HUBLI.
31. ARAVIND S/O. NIGAREDDI METI
AGE: 54 YEARS, OCC: BUSINESS,
R/O. SHANTESHWARNILAYA, PRABHAT COLONY,
VIDYANAGAR, HUBLI.
32. RAJENDRA S/O. VISHWANATH SHETTY
AGE: 40 YEARS, OCC: BUSINESS,
R/O. HOTEL SHREE PANJURLI,
VIDYANAGAR, HUBLI-21.
33. SATISH S/O. TEJAPPA SHETTY
AGE: 48 YEARS, OCC: BUSINESS,
R/O. HOTEL PRATIBHA,
UNKAL CROSS, HUBLI-31.
34. SARVOTHAM S/O. DEVAKIKRISHNA KAMAT
AGE: 40 YEARS, OCC: BUSINESS,
R/O. H.NO.15, ASHOK NAGAR, HUBLI-580032.
35. SHRINIVAS S/O. SHRIPATHI OKADE
AGE: 36 YEARS, OCC: BUSINESS,
R/O. HOTEL PANJURLI,
LAMINGTON ROAD, HUBLI.
36. MANOHAR S/O. RAGAV SHETTY
AGE: 37 YEARS, OCC: BUSINESS,
R/O. HOTEL SUDHA, DESAI ONI,
BANKAPUR CHOCK, HUBLI-580028.
37. PRAKASH S/O. NARAYAN HEGDE
AGE: 45 YEARS, OCC: BUSINESS,
R/O. "SHIVANILAYA" DODDAONI,
NAGASHETTIKOPPA, KESHWAPUR,
HUBLI-580023.
38. SATISH S/O. SHIVARAMA SHETTY
AGE: 36 YEARS, OCC: BUSINESS,
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R/O. HOTEL MADHURA,
P.B. ROAD, HUBLI.
39. RAGHAVENDRA S/O. VISHNUMURTHY BHAT
AGE: 42 YEARS, OCC: BUSINESS,
R/O. NEAR ROTARY SCHOOL,
DESHPANDE NAGAR, HUBLI-580029.
40. ARAVIND S/O. VISHNURAO MANE
AGE: 48 YEARS, OCC: BUSINESS,
R/O. HOTEL GAJANAN,
MARATHA GALLI, HUBLI-580020.
41. B. BUJANGA S/O. NARSHIMHA SHETTY
AGE: 61 YEARS, OCC: BUSINESS,
R/O. HOTEL HARIPRASHAD,
GOKUL ROAD, HUBLI-580030.
42. RAMESH S/O. LINGAPPA KUNDER
AGE: 58 YEARS, OCC: BUSINESS,
R/O. HOTEL GOKUL (VEG)
GOKUL ROAD, HUBLI.
43. ACHUT
S/O. K. RAMAKRISHNA BHAT
AGE: 54 YEARS, OCC: BUSINESS,
R/O. RAGAVENDRA BHAVAN
NCM, HUBLI-29.
44. DATTATRAY S/O. MALLAPPA HUBLI
AGE: 50 YEARS, OCC: BUSINESS,
R/O. BANASHANKARIARCHADE, N.C.M.
OPP: SWIMMING POOL COMPLEX, P.B. ROAD,
HUBLI-20.
45. KRISHANASA S/O. YALLAPPA KABADE
AGE: 64 YEARS, OCC: BUSINESS,
R/O. RENUKA REFRESHMENT,
OPP: OLD BUS STAND, HUBLI-29.
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46. PRAKASH S/O. SRIPATHI RAO
AGE: 46 YEARS, OCC: BUSINESS,
R/O. HOTEL SAVITA
DURGAD BAIL, HUBLI-20.
47. BALKRISHNA S/O. VASUDEV NAYAK
AGE: 49 YEARS, OCC: BUSINESS,
R/O. ADITHY FAST FOOD,
MADURA COLONY, HUBLI-23.
48. KRISHNARAJ
S/O. GURURAJBHAT KEMTUR
AGE: 54 YEARS, OCC: BUSINESS,
R/O. HOTEL AJANTA
J.C. NAGAR, HUBLI.
49. SADANAND S/O. SHESHAGIRI KAMAT
AGE: 46 YEARS, OCC: BUSINESS,
R/O. HOTEL KAMAT ALANKAR,
DAJIBANPETH, HUBLI-28.
50. DEEPAK S/O. KUNDU SHETTY
AGE: 34 YEARS, OCC: BUSINESS,
R/O. HOTEL SHRI DURGA,
OLD HUBLI, HUBLI.
51. ASHOK S/O. NARAYAN SHETTIGAR
AGE: 44 YEARS, OCC: BUSINESS,
R/O. "SHRI DURGA ANUGRAHA",
H.NO. 25, NETAJI COLONY,
LOKAMANYA TILAK ROAD,
OLD HUBLI.
52. PRAKASH
S/O. SRIPATHI RAO
AGE: 46 YEARS, OCC: BUSINESS, SECRETARY
HEBBALLI HOTELS ASSOCIATION
R/O. 2ND FLOOR, "SHIVANIKETAN COMPLEX",
MARATHA GALLI, HUBLI-20.
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53. BASAVARAJ
S/O. GOPALAPPA HEMADRI
AGE: 80 YEARS, OCC: BUSINESS,
PARTNER HEBASUR BHAVAN
R/O. GOKUL ROAD, HUBLI.
54. SHIVAPPA
S/O. VEERABHADRAPPA ANGADI
AGE: 74 YEARS, OCC: BUSINESS HON, SECRETARY
R/O. VISHWESHWAR NAGAR KALYAN MATAPA NYAS
TRUST VISHWESHWAR NAGAR, HUBLI.
55. SHEKAPPA
S/O. BASALIGAPPA BENDIGERI
AGE: 67 YEARS, OCC: BUSINESS,
PRESIDENT,
SHRI BASAVESHWAR DEVASTHAN SEVA SAMITI
R/O. GANTIKERI ONI, HUBLI.
56. ASHAKUMAR
S/O. PARASHURAM MAHAJAN
AGE: 56 YEARS, OCC: BUSINESS,
SECRETARY
AGRWAL SAMAJ, AGRASEN BHAVAN
R/O. WALVEKAR GALLI, HUBLI.
57. SANTILAL S/O. KANGI PATEL
AGE: 46 YEARS, OCC: BUSINESS,
SECRETARY
PATTEDAR SAMAJ, PATTEDAR BHAVAN,
R/O. TIMBER YARD, UNKAL HUBLI.
58. JETHALAL S/O. VALJI PATEL
AGE: 48 YEARS, OCC: BUSINESS,
SECRETARY
THE FOREST CONTRACTERS AND
TIMBER MARCHENTS ASSOCIATION
R/O. NEW TIMBER YARD, UNKAL, HUBLI.
59. GOURMMA
W/O. MRUTUNJAYA HIREMATH
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AGE: 85 YEARS, OCC: BUSINESS,
R/O. HALIYAL ROAD, DHARWAD.
60. SHIVAKUMAR
S/O. MRUTUNJAYA HIREAMTH
AGE: 60 YEARS, OCC: BUSINESS,
R/O. HALIYAL ROAD, DHARWAD.
61. VTHAL
S/O. PANDURANGA DIVATE
AGE: 40 YEARS, OCC: BUSINESS,
PARTNER ARKAY ASSOCIATES
R/O. SMT. SHANTHABAI DIVATE
KALYANMANTAP, KESHWAPUR, HUBLI.
62. DEVAPPA
S/O. HANUMANTAPPA DIVATE
AGE: 80 YEARS, OCC: BUSINESS,
PRESIDENT,
HALEHUBBALLI SWAKULASALI SAMAJ,
SHRI TULAJABHAVANI MANDIR,
SHRI JEEVESHWARKALYANA MANTAPA,
R/O. GUDIONI, HALE HUBBALLI.
63. KUMARGOUDA
S/O. SHIVANGOUDA PATIL
AGE: 48 YEARS, OCC: BUSINESS,
PRESIDENT,
SHRI JAGADGURU GURUSIDDESHWAR
KALYANA MANTAPA,
R/O. BOMMAPURONI, HUBLI.
64. SURESH
S/O. PRABHAKAR HEGDE
AGE: 51 YEARS, OCC: BUSINESS,
SECRETARY,HUBLI-DHARWAD BUNTS SANGA,
R/O. R.N. SHETTY KALYAN MANTAPA,
NEAR GLASS HOUSE, HUBLI.
65. JAYACHAND
S/O. TUKARAMSA JITURI
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AGE: 60 YEARS, OCC: BUSINESS,
DIRECTOR,
T.T. TOURISM PVT. LTD.,
R/O. GOKUL GARDEN, GOKUL ROAD,
HUBLI.
66. DR. MRS. JAYALAXMI
W/O. VITTAL KAMAT
AGE: 65 YEARS, OCC: DR. PROFESSION
KAMAT HOSPITAL,
R/O. BENGERI ROAD, KESHWAPUR, HUBLI.
67. G. PURNACHANDRA RAO
AGE: 50 YEARS, OCC: BUSINESS
SHRINIVAS GARDEN,
R/O. KUSUGAL ROAD, HUBLI.
68. DR. KRISHNASA
S/O. HEMADRISA JITURI,
AGE: 77 YEARS, OCC: DR. PROFESSIONS
DR. JITURI HOSPITAL,
R/O. HOSUR CROSS, HUBLI.
69. DR. MAHANTAPPA
S/O. SHIVALINGAPPA BEMBELAGI
AGE: 69 YEARS, OCC: DR. PROFESSIONS
SHIVAKRUPA HOSPITAL,
R/O. LAMINGTON ROAD, HUBLI.
70. DR. PRAHALAD S/O. VENKATESH KANCHI
AGE: 48 YEARS, OCC: DR. PROFESSION, CLINIC,
R/O. NEAR C.B.T. BANDIVAD AGASI, HUBLI.
71. ARAVIND
S/O. GURUBASAPPA YALEMALI
AGE: 66 YEARS, OCC: DR. PROFESSION,
YELAMALI NURSING HOME,
R/O. LAMINGTON ROAD, HUBLI.
72. DR. ASHOK
S/O. VADIRAJ KALAMDANI,
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AGE: 60 YEARS, OCC: DR. PROFESSION,
KSHEMA ARTHOPEADIC & TRAUMA CENTER,
R/O. RAJDHANI COLONY, GOKUL ROAD, HUBLI.
73. DR. KAKUMBALMATH
S/O. PANDITACHARYA SURESH
AGE: 46, OCC: DR. PROFESSION,
DR. K.M.P. SURESH'S CHILDRENDS HOSPITAL,
R/O. 2ND FLOOR, MALLIKARJUN AVENUE,
KOPPIKAR ROAD, HUBLI.
74. AMIT S/O. BHAILAL SHANGHAVI
AGE: 48 YEARS, OCC: TEXTILE-BUSINESS,
B.BABU & COMPANY,
R/O. BROADWAY, HUBLI-20.
75. SADANANDA S/O. BOGRA PUTRAN
AGE: 49 YEARS, OCC: BUSINESS,
HOTEL SHRI GANESH
R/O. DESAI CROSS, HUBLI.
76. BHOJARAJ S/O. MUTTAYYA SHETTY
AGE: 59 YEARS, OCC: BUSINESS,
SHRINIVAS CAFE, R/O. HIREPETH, HUBLI.
77. RAMCHANDRA
S/O. VAJIRAPPA NAGAMULE
AGE: 69 YEARS, OCC: ARCHITECT & ENGINEERS
R/O. D.NO. 04 INDIRA COLONY,
KESHWAPUR, HUBLI-23.
...PETITIONERS
(BY SRI. V.M. SHEELVANT, ADVOCATE)
AND:
1. HUBLI DHARWAD MUNICIPAL
CORPORATION HUBLI
REPRESENTED BY ITS COMMISSIONER
2. STATE OF KARNATAKA
REP. BY ITS SECRETARY
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DEPARETMENT OF LOCAL BODIES
URBAN DEVELOPMENT DEPARTMENT
M.S. BUILDING, BANGALORE.
3. THE HEALTH OFFICER
HUBLI-DHARWAD MUNICIPAL CORPORATION,
HUBLI
...RESPONDENTS
(BY SRI. G.I. GACHCHINAMATH, ADVOCATE FOR R1 & R3;
SRI. ASHOK T. KATTIMANI, AGA FOR R2)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A
WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER
APPROPRIATE WRIT ORDER OR DIRECTION AND DECLARE THAT
SECTION 109(1) AND (2), SECTION 103(B) AND SECTION 343
OF KARNATAKA MUNICIPAL CORPORATION ACT AND RULE 7-B
OF TAXATION RULES OF SCHEDULE III ARE ULTRA-VIRUS AND
UNCONSTITUTIONAL; ISSUE A WRIT IN THE NATURE OF
MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR
DIRECTION DECLARING THAT SECTION 108A IS APPLICABLE TO
ALL THE CITIZEN OF THE KARNATAKA STATE AND NOT ONLY TO
RESIDENTS OF BANGALORE MAHANAGARA PALIKE, IN THE
INTEREST OF JUSTICE AND EQUITY; ISSUE A WRIT OR ANY
OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, DECLARING
THAT THE ACTION OF THE RESPONDENT CORPORATION IN
COLLECTING 2% PENALTY PER MONTH FOR PAYMENT OF THE
PROPERTY TAX UNDER SELF ASSESSMENT SCHEME FOR
ADVANCE TAX OF THE YEAR SUBMITTED FROM 1ST JULY OF THE
YEAR, IMPOSING INFRASTRUCTURE CESS ON MOTOR VEHICLES
UNDER SAS, COLLECTING CESS FOR SOLID WASTE
MANAGEMENT AND IMPOSING HOTEL LICENSE FEE AS ILLEGAL
AND ARBITRARY AND ULTRA-VIRUS IN THE INTEREST OF
JUSTICE AND EQUITY; ISSUE A WRIT IN THE NATURE OF
MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR
DIRECTION DIRECTING THE RESDPONDENT CORPORATION TO
GIVE DEPRECIATION AS PER SECTION 109 4-A OF KMC ACT AND
TABLE MENTIONED THERE UNDER ON BUILDINGS WITHIN THE
LIMITS OF HDMC WHILE COLLECTING PROPERTY TAX IN THE
INTEREST OF JUSTICE AND EQUITY AND ETC;
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THIS PETITION COMING ON FOR FINAL DISPOSAL, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE)
1. Learned counsel for the petitioners has filed a memo seeking leave of the Court to withdraw the petition. Liberty is sought on the premise that post filing of the writ petition, certain provisions of the Karnataka Municipal Corporation Act, 1976 have been amended and liberty is sought to challenge the same.
2. The said memo is accepted.
3. The petition is dismissed as withdrawn with a liberty to file fresh petition, if so, advised in law.
Sd/-
(ANANT RAMANATH HEGDE) JUDGE AM CT-MCK List No.: 2 Sl No.: 14