RAGHAVENDRA, S/O. RAMACHANDRA INNANJE, DISTT. DHARWAD Vs. THE HUBLI DHARWAD MUNICIPAL CORPORATION, HUBLI, REPRESENTED BY ITS COMMISSIONER AND THE ASSISTANT COMMISSIONER, ZONAL OFFICE NO. 8, HUBLI DHARWAD MUNICIPAL CORPORATION, HUBLI.

JUDGEMENT

(1.) PETITIONER is running a hotel in the name and style as "Hotel Ashoka" situated within the Respondent -Corporation area. The said hotel is assessed to the property tax. In 2003, the Karnataka Municipal Corporation Act got amended and after the amendment to the provisions of Chapter X of the Karnataka Municipal Corporations Act, 1976 (hereinafter referred to as 'the Act'), the hotel is assessed under the Self -Assessment Scheme.

(2.) HOWEVER , the Corporation issued a demand notice for payment of tax for the period between 01.04.1996 to 31.03.2002, and the Petitioner had called in question the said demand before the Standing Committee. The Standing Committee partly allowed and refixed the annual ratable value at Rs. 2,20,000/ -, from Rs. 2,21,560/ - as against which the Petitioner had filed Writ Petition No. 31235/2002, which came to be dismissed, and thereafter, Writ Appeal No. 882/2007 was filed. The said writ appeal was disposed of by this Court by order dated 15th July 2009, wherein the Division Bench of this Court referring to order passed in Writ Appeal No. 1073/2007 disposed of the writ appeal of the Petitioner, with direction to the Corporation to consider the case of the Petitioner in terms of the orders passed in W.A. No. 1073/2007.

(3.) AFTER noticing the fact that the ratable value is not determined in consonance with the provisions of the Act and the Rules, this Court had called upon the counsel representing the Corporation to place records as regards the basis on which the ratable value is determined. Though the records were produced, however, it is found that there is no determination of the ratable value as contemplated under Section 109 of the Act nor any determination in terms of the Part II of Schedule III of the Act.