IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2019 BEFORE THE HON’BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.47903 OF 2017 (LB-BBMP) BETWEEN :
Smt. B. S. Indira Gupta, Aged about 45 years, W/o. B.S.Gupta, Trustee, Gupta College, No.808, 100 Feet Ring Road, Hosakerehalli, BSK III Stage, Bengaluru – 560 085. ... Petitioner (By Sri. T.P.Rajendra Kumar Sungay, Advocate) AND :
1. The Commissioner, Bruhat Bengaluru Mahanagara Palike, N.R.Square, Bengaluru – 560 002.
2. The Assistant Revenue Officer, Bruhat Bengaluru Mahanagara Palike, Padmanabhanagara Sub-Division, Bengaluru – 560 002. … Respondents ( By Sri. H.Devendrappa, Advocate for R.1 & R.2) This Writ Petition is filed under Article 226 and 227 of the Constitution of India praying to quash the endorsement dated 02.02.2017 issued by respondent no.2 vide annexure –‘P’ and direct the petitioner to submit the property tax from the year 2008-09 till date, in respect of the building bearing No.808, 100 feet Ring Road, Hosakerehahalli, BSK III Stage, Bengaluru – 85 with PID No.55-445-808 and etc., This writ petition coming on for Orders, this day, the Court made the following:-
ORDER The petitioner has sought for issuance of writ of certiorari to quash the endorsement dated 02.02.2017 at Annexure–‘P’, whereby the petitioner was called upon to pay the property tax from the year 2008-09.
2. The learned Counsel for the petitioner states that the educational institution is being run by the Trust and exemption as available under Section 110 (1) (i) (b) of the Karnataka Municipal Corporation Act, 1976 is to be extended to the Trust and its institutions. The petitioner states that the representation dated 13.01.2017 at Annexure–N has been furnished claiming exemption. The petitioner further states that the documents have also been submitted to the respondents–BBMP and states that various representations produced at Annexure–‘B’, ‘C’, ‘E’, ‘F’, ‘F1’, ‘H’ and ‘J’ have been submitted to BBMP, which have not been considered and further states that the latest representation is enclosed as Annexure–‘Q’. The petitioner also submits that until the question of exemption as claimed by the petitioner is not considered by the BBMP, the question of rising the tax demand does not arise.
3. The learned counsel for BBMP submits that this aspect of the matter will be considered and decided before pursuing with necessary steps for recovery of tax, if it is found that the petitioner is liable to pay the property tax.
4. The second respondent is directed to consider the representation and materials already on record as regards the claim of exemption. Hence, a fresh representation with all relevant materials making out a case for exemption from property tax in terms of the Karnataka Municipal Corporation Act is to be made to the second respondent. Such representation should be made before 02.02.2019 and the petitioner to appear before the second respondent on 07.02.2019 at 11.00 a.m. The second respondent shall consider the representation with necessary materials and afford an opportunity of personal hearing to the petitioner and after obtaining necessary records that may be required for adjudication of the matter, take a decision within a period of four weeks from the date the petitioner appears before the second respondent. The demand raised at Annexure–‘P’ dated 02.02.2017 would be kept in abeyance till the decision is taken by the second respondent as regards the exemption sought for by the petitioner.
5. Accordingly, the petition is disposed of in terms of the aforesaid observations.
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JUDGE