BANGALORE MAHANAGARA NAGAREEKA KRIYASAMITHI Vs. BANGALORE MAHANAGARA PALIKE

JUDGEMENT

(1.) THE petitioner is an unregistered association claimed to have been formed for taking steps to solve the grievances of citizens of Bangalore and for safeguarding their civil rights.

(2.) THE present writ petition has been filed by the association as a public interest litigation, questioning the implementation of property tax self-assessment scheme (in short, "the scheme"), framed and published by the respondent-Bangalore mahanagara palike through its commissioner. The ground raised for impugning the scheme is that it is violative of article 265 read with article 14 of the Constitution of India since formation of such a scheme is not permitted under the Provisions of the Karnataka municipal corporations Act, 1976 (in short, "the act") and even if found to be so permissible, it is still void because it is tainted with hostile discriminations.

(3.) THE scheme had been framed and enforced by the respondent- commissioner pursuant to the mahanagara palike council resolution No. 194/1999-2000, dated 13-3-2000 in order to give an option to the tax-payers to get their property tax assessed on a predictable and rationalised basis evolved under the scheme. The inspiration for formulation of the impugned scheme appears to have been taken from the judgment of the Supreme Court in the case of state of Bihar and others v sachchidanand kishore prasad sinha and others. We will be dealing with the law laid down by the Supreme Court in this judgment a little later.