SEETHA KALYANA MANDIRAM Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) In these writ petitions the petitioners have prayed for a writ in the nature of certiorari to strike down Rule 3(v) of the Bruhat Bangalore Mahanagara Palike Property Tax Rules, 2009 insofar as it relates to Category IX and XIII in Table II of Annexure 2 as ultra virus, discriminatory and unconstitutional and for a writ of mandamus directing the respondents to accept the payment of tax as it was in the year 2008-09 and for other reliefs.

(2.) Some of the petitioners are in possession and occupation of non-residential buildings carrying on business in hotels with lodging facilities and some of the petitioners are the owners in occupation of kalyana mantaps/mandirs. The respondent Bruhat Bangalore Mahanagara Palike (for short 'the BBMP') is a body established under the provisions of the Karnataka Municipal Corporation Act, 1976 (for short 'the KMC Act'). Section 108-A of the KMC Act empowers the BBMP to levy and collect property tax. In furtherance of the KMC Act the respondents have framed the Rules called Bruhat Bangalore Mahanagara Palike Property Tax Rules, 2009 (for short 'the Rules 2009'). As per these Rules the owners of either residential or non-residential properties situated within the limits of BBMP have to pay tax through self assessment return form in terms of the Rules.

(3.) Petitioners contend that levy of tax under the Rules 2009 has undergone a steady increase of astronomical figures. Further the levy of tax under the present Rules 2009 is uniform through out the city of Bangalore in respect of hotels with lodging facility and kalyana mantaps irrespective of the zones that they are situated. The procedure prescribed under the Rules 2009 is contrary to the mandatory requirement of Section 108-A of the KMC Act. There is no rational in applying the new tariff to the hotels with lodging facilities and kalyana mantaps and the same is arbitrary. Therefore the petitioners are before this Court seeking quashing of Rule 3(V) of the Rules 2009 insofar as it relates to category IX and XIII in Table II of Annexure 2 of the Rules 2009.