IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF FEBRUARY, 2019 PRESENT THE HON’BLE MR.L.NARAYANA SWAMY ACTING CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE P.S.DINESH KUMAR WRIT APPEAL No.939/2014 c/w.
WRIT APPEALS No.863/2014, 864/2014, 865/2014, 867/2014, 868/2014, 869/2014, 870/2014, 871/2014, 872/2014, 873-876/2014, 877/2014, 878/2014, 926/2014, 927/2014, 928/2014, 929/2014 & 3484-85/2016, 930/2014, 931/2014, 932/2014, 933/2014, 934/2014, 935/2014 & 1786-92/2016, 936/2014, 937/2014, 938/2014, 940/2014, 941/2014, 942/2014, 943/2014, 944/2014, 945/2014, 980/2014 & 981/2014 (LB-TAX) IN WRIT APPEAL NO.939/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. S. SHASHIDHAR S/O LATE S. SURENDRA AGED ABOUT 39 YEARS PROP. GANESH MAHAL 267, 18TH CROSS, SAMPIGE ROAD MALLESHWARAM BANGALORE-560 003 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT, VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. RAMACHANDRA G. BHAT, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.25919/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.863/2014 BETWEEN:
1. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE NEAR HUDSON CIRCLE BANGALORE-560 001 2. ASST. REVENUE OFFICER/ AUTHORISED OFFICER KADDUGONDANAHALLY SUB-ZONE KADDUGONDANAHALLY BANGALORE-72 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SEETHA KALYANA MANDIRAM NO.1004 (NEW 25), SAPTAGIRI BUILDING NAGAWARA MAIN ROAD, NEAR P & T BUS STOP VENKATESHPURAM BANGALORE-560 042 REPRESENTED BY IT PA HOLDER SRI. A. SRIRAMAIAH S/O LATE SRI. VENKATARAMAIAH AGED ABOUT 86 YEARS 2. THE STATE OF KARNATAKA BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIKASA SOUDHA, BANGALORE-560 001 ... RESPONDENTS (BY SHRI. RAMACHANDRA G. BHAT, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 14290/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.864/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE N.R. SQUARE, BANGALORE-560 001 REPRESENTED BY ITS COMMISSIONER ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. B.S. SRINIVASA S/O LATE B. SEETHARAMAIAH AGED ABOUT 50 YEARS PROPRIETOR HOTEL KAVERI NO.10, SESHADRI ROAD GANDHINAGAR, BANGALORE-560 009 2. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA, DR. B.R.AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. PUTTIGE R. RAMESH, ADVOCATE FOR SMT. LAKSHMI S. HOLLA, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 7752/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.865/2014 BETWEEN BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. HOTEL HOYSALA BY ITS PARTNER 211, NATAKARATNA GUBBI VEERANNA ROAD, SESHADRIPURAM BANGALORE-560 020 2. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA, DR. B.R.AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. P.V. CHANDRASHEKAR, ADVCOATE FOR SHRI. K.S. UDAY, ADVOCATE FOR R1;
SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.9841/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.867/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SWATHI HOTELS PVT. LTD., BY ITS MANAGING DIRECTOR 1/A, RAILWAY APPROACH ROAD SESHADRIPURAM, BANGALORE-560 020 [ 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R.AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. K.S. UDAY, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.7749/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.868/2014 BETWEEN:
1. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE NEAR HUDSON CIRCLE BANGALORE-560 002 2. ASST. REVENUE OFFICER/ AUTHORISED OFFICER DASARAHALLI SUB-ZONE BANGALORE-560 091 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. RAVINANDAN PALACE SITUATED AT NO.4, 5 & 6 HOSAHALLI, GOLLARAPALYA MAGADI MAIN ROAD VISHWANEEDAM POST BANGALORE-560 091 REPRESENTED BY ITS PARTNER MR. N. RAMANNA S/O SRI. NARASIMHAIAH AGED ABOUT 58 YEARS 2. THE STATE OF KARNATAKA BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIKASA SOUDHA BANGALORE-560 001 ... RESPONDENTS (BY SHRI. PRABHULINGA MURTHY, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 17082/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.869/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S INNMAR TOURISM & HOTELS PVT. LTD., BY ITS MANAGING DIRECTOR NO.134-135, 136/P, ROAD NO.1 EPIP AREA, WHITEFIELD BANGALORE-560 066 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. PUTTIGE R. RAMESH, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 14506/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.870/2014 BETWEEN:
1. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE NEAR HUDSON CIRCLE BANGALORE-560 002 2. ASST. REVENUE OFFICER / AUTHORISED OFFICER NAGARABHAVAI SUB-ZONE NAGARBHAVI, BANGALORE – 70 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) [ AND:
1. SRI. VENKATESHWARA KALYANA MANTAPA JNANA JYOTHINAGAR NEAR BANGALORE UNIVERSITY QUARTERS BANGALORE-56 REPRESENTED BY ITS PARTNER SRI. LOKNATHA REDDY S/O S. KRISHNA REDDY AGED 59 YEARS 2. THE STATE OF KARNATAKA BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIKASA SOUDHA, BANGALORE-560 001 ... RESPONDENTS (BY SHRI. S. SRINIVAS, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.14145/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.871/2014 BETWEEN BRUHAT BANGALORE MAHANAGARA PALIKE PALIKE BUILDING N.R. SQUARE BANGALORE-560 002 BY ITS COMMISSIONER ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S TARGET ASSOCIATES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT, NO.14 OLD MADRAS ROAD, BHATTARAHALLI K.R. PURAM, BANGALORE-560 049 REPRESENTED BY ITS DIRECTOR MR. ASHOK N. VOHRA AGED ABOUT 57 YEARS SON OF LATE B.N. VOHRA 2. GOVERNMENT OF KARNATAKA BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIKASA SOUDHA, DR. AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. B.M. ARUN, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.37069/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.872/2014 BETWEEN:
1. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE NEAR HUDSON CIRCLE BANGALORE-560 002 2. ASST. REVENUE OFFICER/ AUTHORISED OFFICER KENGERI SUB-ZONE KENGERI, BANGALORE-560 060 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. LAKSHMI VENKATESHWARA CONVENTION HALL KUVEMPU ROAD KENGERI, BANGALORE-60 REPRESENTED BY ITS PROPRIETOR MR. H.K.THIMMEGOWDA S/O LATE KULLAPPA AGED 63 YEARS 2. THE STATE OF KARNATAKA BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIKASA SOUDHA BANGALORE-560 001 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.11524/2009 DATED 24.10.2013.
IN WRIT APPEALS NO.873-876/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S BALLAL TOURIST HOTEL PRIVATE LIMITED HAVING ITS REGISTERED OFFICE AT “CHARLTON HALL”, NO.4, MAGRATH ROAD BANGALORE-560 025 BY ITS MANAGING DIRECTOR SRI. K. JAYARAMA RAJ BALLAL 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R.AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. K. CHANDRANATH ARIGA, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THESE WRIT APPEALS ARE FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITIONS NO.11075/2009 & 12216-218/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.877/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S VASUDEV RAO & SON BY ITS MANAGING PARTNER SHEETAL, 32/12 SESHADRI ROAD ANANDA RAO CIRCLE BANGALORE-560 009 2. THE STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. PUTTIGE R. RAMESH, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 7748/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.878/2014 BETWEEN:
1. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE NEAR HUDSON CIRCLE BANGALORE-560 001 2. ASST. REVENUE OFFICER/ AUTHORISED OFFICER NAGARABHAVI SUB-ZONE NAGARBHAVI BANGALORE-72 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SMT. CHIKKAMMA RAMAIAH KALYANA MANTAPA NO.43/3, 2ND CROSS ULLAL MAIN ROAD MUNESHWARANAGARA (MALLATHALLI) NEAR JNANABHARATHINAGAR BANGALORE-56 REPRESENTED BY ITS PROPRIETOR-MR. R. PUTTAMADAIAH S/O RAMAIAH AGED ABOUT 70 YEARS 2. THE STATE OF KARNATAKA BY ITS SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIKASA SOUDHA BANGALORE-560 001 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2; R1-SERVED) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 14289/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.926/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE N.R.SQUARE, BANGALORE-560 002 REPRESENTED BY ITS COMMISSIONER ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S KIDSKEMP A PARTNERSHIP FIRM CARRYING ON ITS BUSINESS AT NO.97, AIRPORT ROAD KONENA AGRAHARA BANGALORE-97 REPRESENTED BY ITS MANAGING PARTNER SRI. RAVI.V. MELWANI 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT M.S. BUILDING DR. B. R. AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. S. AJESH KUMAR, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.21389/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.927/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S MAYURA HOTELS PVT. LTD., BY ITS MANAGING DIRECTOR 67, TANK BUND ROAD BANGALORE-560 009 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR.B.R.AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. K.S. UDAY, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.7750/2009 DATED 24.10.2013.
IN WRIT APPEAL NO. 928/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRI. HEMACHANDRA BASAPPA AGED ABOUT 61 YEARS S/O LATE BASAPPA R/AT NO.143, INFANTRY ROAD BANGALORE-560 001 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT M.S.BUILDING, BANGALORE-01 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2; R1-SERVED) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.16492/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.929/2014 & WAs NO.3484-85/2016 BETWEEN:
1. THE COMMISSIONER CORPORATION OF CITY OF BANGALORE 2. THE ASST. REVENUE OFFICER PADMANABHANAGAR RANGE PADMANABHANAGAR BANGALORE ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRI. DEEPAK. S S/O SRI.N.SIDDAREDDY AGED ABOUT 30 YEARS R/AT 7-4, 6TH CROSS 6TH MAIN, BSK 3RD STAGE YELLAPPA GARDEN BANGALORE-560 085 2. STATE OF KARNATAKA BY ITS CHIEF SECRETARY VIDHANA SOUDHA DR. B.R.AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2) THESE WRIT APPEALS ARE FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITIONS NO.10305/2010 & 24129-130/2010 DATED 24.10.2013.
IN WRIT APPEAL NO.930/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S JANATHA LODGE BY ITS PARTNER SUBEDHARCHATRAM ROAD GANDHINAGAR BANGALORE-560 009 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R.AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. K. RAMABHAT, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.7751/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.931/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 REP. BY HEAD OF THE LEGAL K.D. DESHPANDE ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. MRS. SULOCHANAJAYARAM AGED ABOUT 63 YEARS W/O SRI. K.B.JAYARAM NO.26/5, ‘A’ BLOCK 1ST MAIN ROAD SUBRAMANYANAGARA BANGALORE-55 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR B.R.AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN WRIT PETITION NO.18025/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.932/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRI.V.S.VISWESWARA AGED ABOUT 73 YEARS S/O V.SHANKARNARAYANA RAO HINDU, OWNER MAYUR NIVAS NO.220/221, IV MAIN ROAD CHAMARAJAPET, BANGALORE-18 2. STATE OF KARNATAKA BY ITS CHIEF SECRETARY VIDHANA SOUDHA BANGALORE-01 ... RESPONDENTS (BY SHRI. RAMESH CHANDRA, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 11659/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.933/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRIDHAR. S S/O SHESHAPPA AGED 65 YEARS PROP. GANESHA VIHAR 309, 2ND MAIN ROAD MALLESHWARAM BANGALORE-3 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR.B.R.AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2; R1-SERVED) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 25918/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.934/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. J. SUDESH S/O SRI. K.B.JAYARAM AGED ABOUT 47 YEARS NO.26/4, ‘A’ BLOCK, 1ST MAIN ROAD SUBRAMANYANAGARA BANGALORE-55.
2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR.B.R.AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2; R1- SERVED) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 18024/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.935/2014 & WAs NO.1786-92/2016 BETWEEN:
1. BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER HUDSON CIRCLE BANGALORE-560 002 2. THE ADMINISTRATOR BRUHAT BANGALORE MAHANAGARA PALIKE HUDSON CIRCLE BANGALORE-560 002 3. THE ASST. REVENUE OFFICER JAYANAGAR SUB-DIVISION BRUHAT BANGALORE MAHANAGARA PALIKE JAYANAGAR, BANGALORE-560 070 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S SUBRAMANYA CONSTRUCTION & DEVELOPMENT COMPANY LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS R.O. AT NO.4/1, TUMKUR ROAD YESHWANTHPUR BANGALORE-560 022 REPRESENTED BY ITS MANAGING DIRECTOR MR. K.N. BALASUBRAMANYAN 2. STATE OF KARNATAKA BY ITS CHIEF SECRETARY DEPARTMENT OF MUNICIPAL ADMINISTRATION, M.S. BUILDING VIDHANA VEEDHI BANGALORE 01 ... RESPONDENTS (BY SHRI. R. NAGARAJ, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THESE WRIT APPEALS ARE FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 4708/2012 & 5847-49 & 6021-24/2012 DATED 24.10.2013.
IN WRIT APPEAL NO.936/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. R. SRINIVASAN AGED ABOUT 47 YEARS S/O RADHA KRISHNAN NO.136/P & 137 E.P.INDUSTRIAL AREA BANGALORE-560 066 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR.B.R.AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. PUTTIGE R. RAMESH, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 9840/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.937/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N R SQUARE, BANGALORE - 560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. MR. RAJA JAYASHANKAR S/O RAJA SHREEKANTAIAH SHETTY AGED ABOUT 77 YEARS NO.124, EAST END C MAIN 9TH BLOCK, JAYANAGAR BANGALORE-560 011 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B. R. AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.9842/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.938/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R.SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. K.L. RAMANATHA BHAT AGED ABOUT 62 YEARS S/O LATE LAKSHMINARAYANA BHAT MANAGING PARTNER SRI RAMAKRISHNA ENTERPRISES NO.34/2, KEMPEGOWDA ROAD BANGALORE-560 009 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. M. MOHAN RAO, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.7747/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.940/2014 BETWEEN:
1. THE COMMISSIONER CORPORATION OF CITY OF BANGALORE, BANGALORE-560 002 2. THE ASSISTANT REVENUE OFFICER PADMANABHANAGAR RANGE PADMANABHANAGAR BANGALORE-560 070 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. N. SIDDAREDDY S/O NAGAREDDY AGED ABOUT 73 YEARS RESIDING AT LAKSHMI NILAYA NO.2, S.R.COMPOUND SOUTH CITY ROAD IIM POST, BANNERGHATTA ROAD BANGALORE-560 076 2. STATE OF KARNATAKA REP. BY ITS CHIEF SECRETARY VIDHANA SOUDHA BANGALORE-560 001 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 36332/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.941/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S BALAJI HOTELS BY ITS PARTNER NO. 3A1, DODDANEKUNDI INDUSTRIAL AREA MAHADEVAPURA, BANGALORE-560 048 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR.B.R. AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. PUTTIGE R. RAMESH, ADVCOATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.37855/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.942/2014 BETWEEN:
1. BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE, BANGALORE-560 002 2. THE ASST. REVENUE OFFICER OFFICE OF THE A.R.O. HOODY RANGE BRUHAT BANGALORE MAHANAGARA PALIKE, MAHADEVAPURA ZONE BANGALORE-560 048 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRINIVASAN. R S/O RADHAKRISHNAN AGED 49 YEARS NO.136 (P) & 137 EPI INDUSTRIAL AREA BANGALORE-560 066 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI PUTTIGE R. RAMESH, ADVOCATE FOR SMT. LAKSHMI S. HOLLA, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.9721/2011 DATED 24.10.2013.
IN WRIT APPEAL NO.943/2014 BETWEEN:
1. BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE, BANGALORE-560 002 2. THE ASST. REVENUE OFFICER OFFICE OF THE A.R.O. HOODY RANGE BRUHAT BANGALORE MAHANAGARA PALIKE MAHADEVAPURA ZONE BANGALORE-560 048 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S INOVOA HOTELS & RESORTS LTD., BY ITS FINANCIAL CONTROLLER NO. 23, EPIP ZONE, WHITE FIELD BANGALORE-560 066 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI PUTTIGE R. RAMESH, ADVOCATE FOR SMT. LAKSHMI S. HOLLA, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.11863/2011 DATED 24.10.2013.
IN WRIT APPEAL NO.944/2014 BETWEEN:
1. BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSISONER N.R.SQUARE, BANGALORE-560 002 2. THE ASST. REVENUE OFFICER MARTHALLI RANGE, BRUHAT BANGALORE MAHANAGARA PALIKE MAHADEVAPURA ZONE BANGALORE-560 037 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. M/S CHARISHMA HOTELS PVT. LTD.
BY ITS MANAGING DIRECTOR NO.90/4 (2365/90/4) MUNNEKOLALU, OUTER RING ROAD BANGALORE-560 037 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR.B.R.AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI PUTTIGE R. RAMESH, ADVOCATE FOR SMT. LAKSHMI S. HOLLA, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.19101/2012 DATED 24.10.2013.
IN WRIT APPEAL NO.945/2014 BETWEEN:
1. THE COMMISSIONER CORPORATION OF CITY OF BANGALORE, BANGALORE-560 002 2. THE ASST. REVENUE OFFICER PADMANABHANAGAR RANGE, PADMANABHANAGAR BANGALORE-560 070 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRI. DEEPAK. S S/O SRI. N. SIDDAREDDY AGED ABOUT 30 YEARS R/A 7-4,6TH CROSS 6TH MAIN, BSK 3RD STAGE YELLAPPA GARDEN BANGALORE-560 085 2. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA DR.B.R.AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.10304/2010 & 25521-522/2010 DATED 24.10.2013.
IN WRIT APPEAL NO.980/2014 BETWEEN:
BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER N.R. SQUARE, BANGALORE-560 002 ... APPELLANT (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRI. B. PARAMESHWARAIAH S/O LATE B.A. BASAIAH AGED 64 YEARS R/A NO.218/1-2-3, CUBBONPET MAIN ROAD BANGALORE-560 002 2. STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT VIDHANA SOUDHA DR. B.R. AMBEDKAR VEEDHI BANGALORE-560 001 ... RESPONDENTS (BY SHRI. VENKATASWAMY GOWDA, ADVOCATE FOR R1; SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION 13788/2009 DATED 24.10.2013.
IN WRIT APPEAL NO.981/2014 BETWEEN:
1. THE COMMISSIONER CORPORATION OF CITY OF BANGALORE BANGALORE-560 002 2. THE ASSISTANT REVENUE OFFICER PADMANABHANAGAR RANGE BBMP OFFICE, PADMANABHANAGAR BANGALORE-560 070 ... APPELLANTS (BY SHRI. B.V. KRISHNA, ADVOCATE FOR SHRI. S.N. PRASHANTH CHANDRA, ADVOCATE) AND:
1. SRI. DEEPAK. S S/O SRI. N. SIDDAREDDY AGED ABOUT 30 YEARS R/A 7-4, 6TH CROSS 6TH MAIN, BSK 3RD STAGE YELLAPPA GARDEN BANGALORE-560 085 2. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA DR.B.R. AMBEDKAR VEEDHI BANGALORE-01 ... RESPONDENTS (BY SHRI. S.S. MAHENDRA, AGA FOR R2) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NO.36333/2009 DATED 24.10.2013.
THESE WRIT APPEALS, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 31.01.2019, COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS DAY, P.S.DINESH KUMAR J, PRONOUNCED THE FOLLOWING:-
J U D G M E N T These appeals are presented by Bruhat Bengaluru Mahanagara Palike(‘BBMP’ for short), challenging common order dated 24.10.2013 passed by the Hon’ble Single Judge in W.P.No.14290/2009 and connected writ petitions.
2. Some writ appeals have been filed belatedly. By consent, applications seeking condonation of delay in respective appeals have been allowed and we have considered all appeals on merits.
3. For the sake of convenience, parties shall be referred as per their status before the Hon’ble Single Judge.
4. Heard Shri B.V.Krishna for Shri S.N.Prashanth Chandra, learned advocate for the appellant-BBMP, Shri S.S.Mahendra, learned Additional Government Advocate for the State and learned advocates for writ petitioners.
5. Briefly stated the facts of the case are, BBMP brought self assessment scheme for payment of property tax in the year 2000. An amendment was brought in the year 2009 to the Karnataka Municipal Corporations Act, 1976 (‘KMC Act’ for short) inserting Section 108A. BBMP framed its Rules called Bruhat Bengaluru Mahanagara Palike Property Tax Rules, 2009 (‘2009 Rules’ for short) under Section 421 r/w Section 108A and Sub-Section (2) of Section 110 of KMC Act.
6. Several writ petitions were filed with a prayer to strike down Rule 3(v) of 2009 Rules insofar as it related to category IX and XIII in Table II of Annexure 2 as ultra vires Constitution of India and for a direction to the BBMP to accept tax at the rate as existed in the year 2008-09.
7. Petitioners were in occupation of non-residential buildings carrying on business in hotels with lodging facilities. Some of the petitioners are owners of Kalyana Mantapas. It was contended by the petitioners that 2009 Rules are in contravention of Section 108A of KMC Act bringing all hotels with lodging facilities and Kalyana Mantapas in different parts of the city under a single zone and therefore, arbitrary.
8. Section 108A of KMC Act specifies that tax shall not be less than 20% and not more than 25% of taxable annual value. In respect of properties mentioned in categories IX and XIII in Table II of Annexure-2, the increase in tax is from 300% to 600% irrespective of zone, location and nature of use of buildings.
9. The Hon’ble Single Judge placing reliance on State of Kerala Vs. Haji K.Kutty1 and General Officer Commanding In-Chief and another Vs. Dr.Subhash Chandra Yadav and another2, quashed Table II of Annexure-2 in category IX and XIII in Rule 3(v) of 2009 Rules.
10. Assailing the order passed by the Hon’ble Single Judge, it was urged by Shri B.V.Krishna, learned Advocate for the BBMP that hotels with lodging facilities and Kalyana Mantapas generate large quantity of municipal waste. Therefore, Commissioner, BBMP having taken note of all relevant factors into 1 AIR 1969 SC 378 2 AIR 1988 SC 876 consideration has rightly classified Kalyana Mantapas and Hotels as a separate category under 2009 Rules.
11. Learned advocate for writ petitioners argued in support of the impugned order.
12. We have carefully considered rival contentions and perused the records.
13. It is not in dispute that Section 108A(2) of the KMC Act specifies that tax levied shall not be less than 20% and not more than 25% of the taxable annual value. It is also not in dispute that as per the amended Rules, the levy of tax is ranging between 300% to 600%. This runs counter to the KMC Act. The Hon’ble Single Judge has allowed the writ petitions by recording cogent reasons.
14. In view of the above discussions, we are at one with the Hon’ble Single Judge and find no ground to interfere with the impugned order. Resultantly, these appeals fail and they are accordingly dismissed.
15. In view of dismissal of these appeals, all pending interlocutory applications stand disposed of.
No costs.
Sd/-
ACTING CHIEF JUSTICE Sd/-
JUDGE Yn.