Karnataka High Court
V S Basavarajappa vs Basavarajappa V/S State Of Karnataka on 27 January, 2026
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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NC: 2026:KHC:4387
WP No. 31235 of 2024
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 27TH DAY OF JANUARY, 2026
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO.31235 OF 2024 (LB-RES)
BETWEEN:
V S BASAVARAJAPPA
S/O V.M SHIVALINGAPPA,
AGED ABOUT 56 YEARS,
R/O R. NULENURU VILLAGE,
RAMAGIRI HOBLI,
HOLALKERE TALUK,
CHITRADURGA DISTRICT - 577 526,
...PETITIONER
(BY SRI. R. SHASHIDHARA, ADVOCATE)
AND:
Digitally signed
by SHWETHA 1. STATE OF KARNATAKA
RAGHAVENDRA URBAN DEVELOPMENT DEPARTMENT,
Location: HIGH REPRESENTED BY ITS SECRETARY,
COURT OF
KARNATAKA VIDHANA SOUDHA,
BENGALURU - 01,
2. THE DIRECTOR,
DEPARTMENT OF MUNICIPAL ADMINISTRATION,
V.V. TOWERS,
BENGALURU - 560 001,
3. HOLALKERE TOWN MUNICIPALITY,
REPRESENTED BY CHIEF OFFICER,
HOLALKERE TOWN,
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NC: 2026:KHC:4387
WP No. 31235 of 2024
HC-KAR
CHITRADURGA DISTRICT - 577 526,
...RESPONDENTS
(BY SMT. SPOORTHI.V, HCGP FOR R1 AND R2;
SRI. B.K. MANJUNATH ADVOCATE FOR R3)
THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO SETTING ASIDE THE
ENDORSEMENT ISSUED BY THE R3 IN NO.
PU.HO.KHA.VI.C.R.256.2024-25 DATED 26-08-2024 VIDE
ANNEXURE-J, AND DIRECTING THE R3 TO ISSUE E KATHA AND
KATHA EXTRACT IN RESPECT OF SITE NO. B12KHATA NO.
2313/2290 ASSESSMENT NO. 1900/CB12 MEASURING EAST TO
WEST 26 FEET NORTH TO SOUTH 38 FEET SITUATED AT SYED
BUSHEER LAYOUT, HOLALKERE TOWN.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
ORAL ORDER
1. The petitioner is before this Court seeking for the following reliefs:
a) Issue writ of Certiorari or any other writ or order or direction, in the nature of writ, setting aside the endorsements issued by the 3 ^ (rd) respondent in No.PU.HO.KHA.VI.C.R:256:2024-25 dated 26.08.2024 vide Annexure-J, to this Writ Petition in the interest of justice and equity.
b) Issue writ of Mandamus or any other writ or order or direction, in the nature of writ, directing the 3 ^ (rd) respondent to issue e- -3-
NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR katha and katha extract in respect of site No.B-12 Khata No.2313:2290 Assessment No.1900/CB12 measuring east to west 26 feet north to south 38 feet situated at Syed Busheer Layout, Holalkere Town, in the interest of justice and equity.
2. The petitioner claims to be the purchaser and owner of Site No. B-12, bearing Khata No. 2313:2290, Assessment No. 1900/CB12, situated at Syed Busheer Layout, Holalkere Town. A manual khata was issued in favour of the petitioner on 28.01.2004. Pursuant thereto, the petitioner applied for permission to construct a building, which was granted by way of a building licence dated 28.01.2004, and construction was carried out in accordance with the said licence. The petitioner asserts that ever since, property tax and other municipal levies have been regularly paid in respect of the said property.
3. On 21.08.2024, the petitioner submitted an application seeking issuance of an e-khata in respect -4- NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR of the aforesaid property. The said application came to be rejected by an endorsement dated 26.08.2024, on the ground that e-khata could not be issued in respect of a property forming part of a layout which had not been duly sanctioned by the competent authority / or without an approved layout plan. Aggrieved by the said endorsement, the petitioner has approached this Court.
4. Notice having been issued, the respondents have entered appearance and are represented through learned counsel.
5. Learned counsel for the respondents submits that though the endorsement impugned is dated 26.08.2024, a subsequent statutory development has intervened. It is contended that with effect from 21.09.2024, the Karnataka Municipalities Act, 1964 and the Karnataka Municipal Corporations Act, 1976 stand amended by the Karnataka Municipalities and Certain Other Laws (Amendment) Act, 2024, which -5- NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR has a direct bearing on the issuance of khata / e- khata in respect of properties situated in unapproved layouts.
6. In pursuance thereto, by way of amendment to Section 106 of the Karnataka Municipalities Act, 1964, an amendment has been introduced. A provision in Sub-section (1B) clause (i) has been introduced, which reads as under:
"(1B) (i) The Municipality may levy and collect the property tax from every building, vacant land or both, including a building constructed in violation of the provisions of building bye-laws or in an unauthorised layout or in a revenue land or from a building occupied without issuance of Occupancy or Completion certificate, only for the property created prior to the date of inception of this provision, except for the building constructed illegally in the Government land, land belonging to any local body, any statutory body or an organisation owned or controlled by the Government. The property tax levied for such building or vacant site shall be double the tax payable for the first year and only the property tax shall be levied for the subsequent years, which shall be maintained in a separate register. No new property shall be entered in the register after the date of commencement of the Karnataka Municipalities and Certain other Law (Amendment) Act, 2024:-6-
NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR Provided that, levy and collection of property tax under this sub-section from such building or vacant land does not confer any right to regularise violation made, or title, ownership or legal status to such building or vacant land. The persons holding such building or vacant land shall always be liable for legal action for violation of law, in accordance with the provisions of this Act or any other law for the time being in force.
(ii) The Municipal Commissioner or the Chief Officer shall maintain a record as specified in clause (i), which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands, which have been taxed under this section."
(iii) Section 107 and the entries relating thereto shall be omitted.
(iv) In section 143, in sub-section (1), after the word "defaulter" the words "within two months from the date of issuance of warrant" shall be inserted.
(v) In section 154,-
(a) in sub-section (1), after the word "rent", the words "or property tax" shall be inserted.
(b) after sub-section (2), the following shall be inserted, namely:-
"(3) Any officer or employee of the municipality who fails to collect property tax dues under assessment of property tax or any financial causes to the municipality, shall be fined upto rupees fifty thousand in each case and may also be punished with simple imprisonment for fifteen days"."-7-
NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR
7. In furtherance of the aforesaid submissions, learned counsel for the respondents places substantial reliance on the amendment introduced to Section 106 of the Karnataka Municipalities Act, 1964, by insertion of sub-section (1B) through the Karnataka Municipalities and Certain Other Laws (Amendment) Act, 2024, which came into force with effect from 21.09.2024. It is submitted that the legislative intent underlying the said amendment is to enable municipal authorities to bring within the tax net properties which, though existing and occupied, suffer from certain planning or regulatory infirmities, while simultaneously ensuring that such fiscal measures are not misconstrued as conferring legality or regularisation upon such properties. The provision, according to the respondents, represents a calibrated statutory response balancing municipal revenue considerations with planning discipline. -8-
NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR
8. Learned counsel submits that, by virtue of the newly inserted sub-section (1B)(i), the Municipality is expressly empowered to levy and collect property tax from every building or vacant land, or both, including buildings constructed in violation of building bye- laws, buildings situated in unauthorised layouts, buildings put up on revenue lands, or buildings occupied without issuance of Occupancy Certificate or Completion Certificate. It is contended that the statutory power so conferred is subject to two significant limitations: first, that the property in question must have been created prior to the date of commencement of the amendment; and second, that the benefit of such assessment and taxation is expressly excluded in respect of constructions made illegally on Government land, land belonging to any local body, statutory body, or any organisation owned or controlled by the Government. According to learned counsel, the petitioner's property squarely -9- NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR falls within the category of properties contemplated by the amended provision and is not hit by the stated exclusions.
9. Learned counsel further submits that the statutory scheme under Section 106(1B) is not confined merely to authorising levy of property tax, but also prescribes the manner and consequences of such levy. It is urged that the provision mandates levy of double the property tax payable for the first year in respect of such unauthorised or irregular properties, followed by levy of regular property tax for subsequent years, with all such assessments being maintained in a separate register distinct from properties that are fully compliant with planning laws. Particular emphasis is placed on the proviso to sub-section (1B), which unequivocally declares that levy and collection of property tax under the said provision shall not confer any right to regularise the violation, nor shall it be construed as recognising or
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NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR validating title, ownership, or legal status of the building or vacant land. It is submitted that the statute consciously preserves the authority of the Municipality and other competent bodies to initiate legal action for violations of law, notwithstanding the fact that property tax has been levied or collected.
10. On the cumulative reading of the amended statutory provisions, learned counsel for the respondents submits that the grievance articulated by the petitioner no longer survives in its original form. It is contended that if the petitioner complies with the requirements arising under the amended Section 106(1B)(i), including payment of property tax in the manner prescribed therein, the Municipality is willing to consider the petitioner's request for khata afresh, independent of and without being influenced by the impugned endorsements at Annexures-K and K1. Learned counsel submits that, in such an eventuality, the petitioner's property would be entered in the "B"
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NC: 2026:KHC:4387 WP No. 31235 of 2024 HC-KAR Register, which is statutorily recognised as distinct from the register maintained for fully authorised properties. It is therefore urged that the respondents' stand sufficiently addresses the petitioner's grievance, while remaining strictly within the contours of the amended statutory framework and without diluting planning or regulatory norms.
10. In that view of the matter, I pass the following ORDER
(i) Writ petition is disposed of.
(ii) Upon the petitioner making payment of the property tax in terms of the amended Sub- section (1B)(i) of Section 106 of the Karnataka Municipalities Act, 1964, the respondents are directed to consider the application of the petitioner and issue e-khata within a period of 30 days from the date of such payment subject to the conditions in the "B" register as per the amended Act.
Sd/-
(SURAJ GOVINDARAJ) JUDGE PB, List No.: 1 Sl No.: 23