IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7th DAY OF FEBRUARY 2019 BEFORE THE HON’BLE Mr. JUSTICE S.SUNIL DUTT YADAV WRIT PETITION Nos.44294-44295/2017 (LB-BMP) BETWEEN:
1. Mr.Sunil Nanda, Agedabout 58 years, S/o.Baldev Kumar Nanda, R/at No.1077, 12th Main, HAL 2nd Stage, Indiranagar, Bengaluru-560 038.
2. Mrs.Anita Nanda, Aged about 53 years, W/o.Sunil Nanda, R/at No.1077, 12th Main, HAL 2nd Stage, Indiranagar, Bengaluru-560 038. …Petitioners (By Sri.Arvind Kamat.K, Senior Advocate for Sri.Nikit Bala, Advocate) AND:
1. The Commissioner, Bruhat Bengaluru Mahanagara Palike, BBMP Head Office, Corporation Circle, Hudson Circle, Town Hall, Bengaluru-560 002.
2. Joint Commissioner, Bruhat Bengaluru Mahanagara Palike, BDA Complex, RHV Colony, Mahadevapura Zone, Bengaluru-560 048.
3. Revenue Officer, Mahadevapura Zone, Bruhat Bengaluru Mahanagara Palike, BDA Complex, RHV Colony, Bengaluru-560 048.
4. Assistant Revenue Officer, Whitefield Sub-Division, Bruhat Bengaluru Mahanagara Palike, Mahadevapura Zone, Bengaluru-560 066. … Respondents (By Sri.I.G.Gachchinamath, Advocate) These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India, praying to direct the respondents to refund to the petitioners the excess amount of Rs.13,18,546/- (Rupees Thirteen Lakhs Eighteen Thousand Five Handred and Forty Six only) along with an interest at the rate of 18% p.a., from 21.04.2017.
These Writ Petitions coming on for preliminary hearing in ‘B’ Group, this day, the Court made the following:-
O R D E R The petitioners have filed the present writ petitions seeking for direction to the respondent-BBMP to refund the excess of amount that has been paid towards property tax. The petitioners have sought for other reliefs including appropriate order to quash the levy of interest and penalty for the previous years and has sought for a direction to the respondent-BBMP to issue necessary receipts as regards taxes that are deemed to have been paid by virtue of adjustment of the amount paid in excess for the years 2014-15, 2017-18.
2. The petitioners state that property tax was paid in excess of the legally payable amount due to certain notifications reducing the slab of tax applicable which came into effect retrospectively. Accordingly, the petitioners have made representations to the respondent-BBMP to take note of the excess tax that has been paid and to refund the excess amount to the petitioners.
3. On an earlier occasion, the petitioners have approached this Court with a grievance as regards show-cause notice dated 17.02.2016, which came to be disposed of on 19.07.2016. After considering the various representations of the petitioners, the respondent-BBMP has come to the conclusion that in fact there has been excess of tax that has been paid.
4. The statement of objections has been filed by the respondent-BBMP and they have produced the communication dated 05.11.2018 whereby the excess tax paid was adjusted for the previous years as per Annexure-R1. The BBMP states that an amount of Rs.13,05,635/- is found to be refundable to the petitioners after having made necessary adjustments. The said position is not in dispute.
5. The respondent-BBMP is to take note of details furnished at Annexure-R1 wherein the reconciliation has been made as regards the excess amount that has been paid by adjusting the same as regards the tax that was payable for the year 2014- 2015, 2015-2016, 2016-2017, 2017-2018 with respect to an amount of Rs.8,17,342/-.
6. With respect to the amount paid in excess and adjusted, the respondent-BBMP is to look into the records and issue tax receipts regarding the excess amount paid and adjusted towards tax dues for the other years. The said exercise has to be completed within a period of two months from today.
7. As regards the amount found to be in excess and refundable as per Annexure-R1, the amount of Rs.13,05,635/- is directed to be paid to the petitioner within a period of one month from the date of receipt of certified copy of this order.
8. Accordingly, the petitions are disposed of with the directions at paras 6 and 7.
Sd/- JUDGE bnv*