KARLE INFRA PVT.LTD. Vs. BANGALORE DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) In this petition, petitioner has sought for the following reliefs:-

(2.) The brief facts of the case as contended by the petitioner are as follows:-

(3.) The BDA has opposed the present petition and contended that the petitioner is not entitled to any of the reliefs sought for in the petition. It is contended that merely because the acquisition proceedings in relation to the subject lands were quashed by this Court and confirmed by the Apex Court, the BDA is not divested of its power to impose betterment tax under Sec. 20 of the BDA Act. It is specifically contended that though the subject lands were deleted / dropped from the subsequent final notification dtd. 18/6/2014, the subject lands continued to be part and parcel of the original scheme and as such, since the subject lands continued to be comprised of in the scheme and were not required for the purpose of execution of the scheme, on account of the acquisition proceedings having been quashed, the BDA was fully empowered to impose betterment tax on the subject lands. It is therefore contended that the impugned notification dtd. 16/2/2019 including the subject lands and the consequential Demand notice dtd. 23/10/2020 were legal, valid and proper and the same do not warrant interference by this Court in the present petition.