IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF AUGUST 2019 BEFORE THE HON’BLE MR. JUSTICE H. T. NARENDRA PRASAD WRIT PETITION Nos.22322-22323/2019(LB-BMP) AND WRIT PETITION Nos.25250-25260/2019(LB-BMP) BETWEEN:
1. MR SANDEEP KAPOOR AGED ABOUT 52 YEARS S/O. LATE. KULDIP KAPOOR RESIDING AT S-240 PANCHSHEEL PARK NEW DELHI 110017 2. MRS. RAMA KAPOOR AGE ABOUT 74 YEARS DAUGHTER OF. LATE. RAM SWARUP CHADDA RESIDING AT S-240 PANCHSHEEL PARK NEW DELHI 110017 ... PETITIONERS (BY SRI. PRASHANT POPAT, ADV.) AND 1. THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE BBMP HEAD OFFICE CORPORATION CIRCLE HUDSON CIRCLE TOWN HALL, BENGALURU 560002 2. JOINT COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE BDA COMPLEX, RHV COLONY MAHADEVAPURA ZONE BENGALURU 560048.
3. REVENUE OFFICER MAHADEVAPURA ZONE BRUHAT BENGALURU MAHANAGARA PALIKE BDA COMPLEX RHV COLONY, BENGALURU 560048 4. ASSISTANT REVENUE OFICER WHITEFIELD SUB DIVISION BRUHAT BENGALURU MAHANAGARA PALIKE MAHADEVAPURA ZONE, BENGALURU 560066 ... RESPONDENTS (BY SRI. PAVAN KUMAR, ADV. FOR SRI.H DEVENDRAPPA, ADV. FOR R1-R4) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENTS TO REFUND THE EXCES AMOUNT OF RS.2,22,340/- (RUPEES TWO LAKHS TWENTY TWO THOUSAND THREE HUNDRED AND FORTY ONLY) ALONG WITH AN INTEREST AT THE RATE OF 18% PER ANNUM AND ETC., THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING “B” GROUP THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R In these writ petitions, the petitioners have sought for the following reliefs:
1) Direct, the respondents to refund the excess amount of Rs.2,22,340/- (Rupees Two Lakhs Twenty Two Thousand Three Hundred and Forty Only) along with an interest at the rate of 18% per annum, by issuing a Writ of Mandamus or any other appropriate Writ or order in the nature of a Writ;
2) Direct the Respondents to pay to the Petitioners an amount of Rs.1,17,577/-(Rupees One Lakh Seventeen Thousand Five Hundred and Seventy Seven Only), along with an interest at the rate of 18% per annum by issuing a Writ of Mandamus or any other appropriate Writ or order in the nature of a Writ;
ALETERNATIVELY 3) Direct the Respondents to adjust the amount of Rs.6,79,834/- (Rupees Six Lakhs Seventy Nine Thousand Eight Hundred and Thirty Four only), to the pending tax paid by the Petitioners for the Scheduled Property.
4) GRANT any other order as this Hon’ble Court deems fit in the interest of justice and equity.
2. The case of the petitioners is that by notification dated 31.1.2009, fixing a uniform UAV across all categorized zones, at the rate of Rs.20/- per square feet with respect of buildings having centralized air conditioning system, the petitioners made a representation dated 17.6.2013 to the respondents seeking to adjust the excess money for the year 2014-15 and refund the remaining amount. On 23.5.2017, the petitioners have given one more representation seeking to adjust the excess money paid against the tax liability of 2014 to 2017. Further, on 21.3.2019, petitioners made a subsequent representation through their legal counsel to refund the amounts or in the alternative to adjust the excess amount paid and to issue necessary tax paid receipts. Since the respondents have not considered the representations, the petitioners have approached this court.
3. The prayer sought in these writ petitions is to refund the excess amount along with interest. This Court cannot consider such prayer under Article 226 of the Constitution of India and only the competent authority can determine the same. Under the circumstances, this Court can only direct the respondents to consider the representation of the petitioners dated 21.3.2019 vide Annexure-F in accordance with law.
4. In view of the above, the petitioners are directed to furnish one more representation along with all relevant documents to the respondents. The respondents are directed to consider the representation dated 21.3.2019 of the petitioners vide Annexure-F and subsequent representation, which is going to be submitted by the petitioners within two weeks from today and thereafter the respondents shall pass appropriate orders within a period of eight weeks from the date of the last representation submitted by the petitioners.
With the above observations and directions, the writ petitions are disposed of.
Sd/- JUDGE DM