Karnataka High Court
Sri Hari A V vs The Chief Commissioner on 27 March, 2024
Author: B M Shyam Prasad
Bench: B M Shyam Prasad
-1-
NC: 2024:KHC:12710
WP No. 4144 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 27TH DAY OF MARCH, 2024
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 4144 OF 2024 (LB-TAX)
BETWEEN:
1. SRI HARI A V
S/O LATE VENKATESH A.L,
AGED ABOUT 53 YEARS,
2. SMT. SHRISHA A H
S/O HARI A V.,
AGED ABOUT 41 YEARS,
BOTH ARE RESIDING AT NO.342,
1ST CROSS, C.T. BED,
B.S.K. II STAGE, BANGALORE - 70.
...PETITIONERS
(BY SRI. VENKATA REDDY C M.,ADVOCATE)
Digitally AND:
signed by
NARASIMHA
MURTHY 1. THE CHIEF COMMISSIONER
VANAMALA
Location: BRUHAT BANGALORE
HIGH
COURT OF MAHANAGARA PALIKE
KARNATAKA N.R.SQUARE,
BANGALORE - 560 009.
2. THE JOINT COMMISSIONER,
BOMMANAHALLI, SUB-DIVISION,
BBMP, BANGALORE - 560 061.
-2-
NC: 2024:KHC:12710
WP No. 4144 of 2024
3. THE ASSISTANT REVENUE OFFICER
BOMMANAHALLI, SUB-DIVISION,
BBMP, BANGALORE - 560 061.
...RESPONDENTS
(BY SRI. KESHAV M DATAR.,ADVOCATE)
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-
824/2020-21 ISSUED BY THE R-3 I.E ASST REVENUE
OFFICER BOMMANAHALLI SUB DIVISION FOR THE AY
2016-17 VIDE ANNX-B TO THE WP 2. THE ORDER
SHOW CAUSE NOTICE DATED 16.11.2023 BEARING NO.
ARO (BMH)/W-188/PR-825/2020-21 ISSUED BY THE
R-3 I.E ASST REVENUE OFFICE BOMANAHALLIL SUB
DIVISION FOR THE AY 2017-18 VIDE ANNX-B1 TO THE
WP.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, THE COURT MADE THE FOLLOWING:
ORDER
The petitioners, who assert ownership of the property bearing PID No.892/890/890/885/441 of Bilekahalli village, Begur Hobli, Bengaluru, has impugned the show cause notices issued under Section 144[15][c] of the Bruhat Bengaluru -3- NC: 2024:KHC:12710 WP No. 4144 of 2024 Mahanagara Palike Act, 2020 [for short, the 'BBMP Act']. These show cause notices are for the assessment years 2016-17, 2017-18, 2018-19 and 2019-20. The petitioners' 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 petitioners.
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 petitioners' 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 -4- NC: 2024:KHC:12710 WP No. 4144 of 2024 this Court's order on inspection. These details read as under:
Sl.No Description As per return field As per the As per Court Order . measurement report of the Joint inspection Revenue and mahazar report Inspector measurement Demand Notice Issued measurement
1. Built -up 7500 sqft 9000sqft 12756sqft
2. Zonal 2008:F 2016:E Non-Residential Both Classificati Capped 2008:E 2016:C 2008:F 2016:D on Zone:E Capped Zone:D Capped Zone:E (SAS) 2008:D 2016:B Capped Zone:C I-RCC/Madras Terrace Building Year: 2016 Self:
1228 sft Tenant:0 sft
3. Category V-Non-residential V-Non- V-Non-residential buildings not residential buildings not equipped with buildings not equipped with central AC equipped with central AC Year: 2016 central AC Year: 2016 Self:
Self:4500 sft Year: 2016 4195 sft Tenant: 3000 sft Self:1800 sft They hold: 7333 sft Parking Self:0 sft Tenant: 7200 sft Parking Self:0 sft Tenant: 0 sft Parking Self:0 Tenant:0 sft 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 -5- NC: 2024:KHC:12710 WP No. 4144 of 2024 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 144 [15][c] in terms of the details as ascertained at the time of spot inspection on 15.02.2024.
SD/-
JUDGE NV