STAY AND WORK ALIAS INFANTRY SERVICE APARTMENTS Vs. BRUHAT BANGALORE MAHANAGARA PALIKE BY ITS COMMISSIONER AND THE ASSISTANT COMMISSIONER DEVELOPMENT (WEST)

JUDGEMENT

(1.) THE petitioner seeks for a writ of certiorari to quash the endorsement dated 07.01.2001 and to direct the respondents to refund a sum of Rs. 43,470/ - along with interest at 12% per annum and by a subsequent amendment an additional prayer to issue a writ of mandamus to the effect of declaring the bye -laws of the B.B.M.P. as void and unsustainable. The primary plea of the petitioner is that the hoarding erected for the purpose of propagating the business of the petitioner themselves cannot form a subject matter of tax in terms of Section - 134 of the Municipal Corporation Act. Therefore, the same requires to be quashed. That inspite of bringing it to the notice of the corporation regarding the facts involved herein and the subsequent judgment of the learned Single Judge, the corporation has reinstated its stand. Hence, the present petition.

(2.) THE learned counsel for the corporation -defends the stand.

(3.) AGGRIEVED by the same, the corporation filed writ appeals wherein the Division Bench by its order 30.11.2011 in WA. No. 2404/2010 and connected matters set -aside, the order of the learned Single Judge and quashed all the demand notices. The corporation was directed to reconsider the claim for exemption by holding proper enquiry with due notice to the shop owners, etc. the operative portion of the reads as under: In that view of the matter, the order of the learned Single Judge is set -aside. Annexure -F and consequential orders pursuant to Annexure -F are also set -aside. The appellant has to reconsider the claim for exemption by holding proper enquiry with due notice to the shop owners and also due opportunity to the contesting respondents. Writ appeals are accordingly allowed.