Case Note & Summary
The petitioner, Shariff Constructions, a registered partnership firm, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka at Bengaluru. The petitioner sought de-sealing of its office premises and quashing of a demand notice dated 27/11/2023 (Annexure-D) issued by the Bruhat Bengaluru Mahanagara Palike (BBMP) for property tax, cesses, interest, penalty, solid waste management cess, and total amount due for the year 2019-2020. The petitioner also sought a refund of excess tax collected. The court observed that in most petitions filed by property owners, the common contention is that the demand notice and show cause notice were not preceded by the procedure stipulated under the Bruhat Bengaluru Mahanagara Palike Act, 2020. The court noted that the BBMP must follow the statutory procedure before issuing such notices and sealing properties. The court allowed the writ petition, quashed the demand notice, and directed the respondents to de-seal the premises. The court also directed the BBMP to follow the proper procedure under the Act for reassessment if necessary.
Headnote
A) Municipal Law - Property Tax Assessment - Procedure under BBMP Act, 2020 - The court considered whether the demand notice and sealing of premises by BBMP without following the prescribed procedure under the Act is valid - Held that the BBMP must follow the statutory procedure before issuing demand notices and sealing properties, and failure to do so renders the action illegal (Paras 2-3).
Issue of Consideration
Whether the demand notice and sealing of premises by BBMP without following the procedure under the Bruhat Bengaluru Mahanagara Palike Act, 2020 is valid
Final Decision
Writ petition allowed. Demand notice quashed. Respondents directed to de-seal the premises. BBMP may follow proper procedure under the Act for reassessment if necessary.
Law Points
- Property tax assessment must follow statutory procedure under BBMP Act
- 2020
- Sealing of premises without prior notice is illegal
- Demand notice without self-assessment opportunity is invalid
