SHANTA M. GAD Vs. ASSISTANT REVENUE OFFICER

JUDGEMENT

(1.) Petitioners aggrieved by the order dated 18.8.2011 Annexure-A of the 1st respondent insofar as it relates to extracts of Form B Register, Annexure 'B' Series, have presented these petitions for a writ of mandamus, to direct the respondent/Bruhath Bengaluru Mahanagara Palike, for short 'BBMP', to transfer katha of the properties belonging to the petitioners by assigning property identification number [PID] and katha number, in the register in accordance with section 114 of the Karnataka Municipal Corporations Act, 1976, for short 'Act'. In addition, petitioners seek quashing of the circular dated 25.8.2009 Annexure-C.

(2.) According to the petitioners, they having purchased undivided right, title and interest in the immovable property and the residential apartments in the Multi Storied Residential Apartment Complex, applied for property tax assessment of the apartments, whence the 1st respondent by order dated 18.8.2011 Annexure-A recorded findings that the building was not compliant with The Bruhath Bengaluru Mahanagara Palike Building Bye-Laws 2003, for short 'Bye laws' as also the 'Act', while assessing the said properties to tax under the 'Act', following which issued extracts of Form-B property register, Annexure-B series. In addition, it is contended that the circular dated 25.8.2009 Annexure-C providing for assessment of certain buildings and issue of 'B' Katha, is illegal since not supported by either the 'Act' or the Rules.

(3.) Petitions are opposed by filing statement of objections, inter alia contending that petitions are not maintainable as petitioners have not assailed the validity of the circular dated 25.8.2009 based upon which the notice dated 18.8.2011 Annexure-A is issued and further that the 'B' Katha was introduced during the year 2009 and made mandatory in respect of properties which are not compliant with Bye-laws and have no valid legal sanctions as well as disputed title, while properties which are legal are eligible for being entered in 'A' register. It is further stated that such of those properties which do not have approval and sanctions under the various enactments are entered in the 'B' register since basic civic amenities, water, electricity etc., are provided and therefore the need to levy property tax on such properties. In addition, it is stated that petitioners cannot claim as a matter of right for issuance of regular katha numbers by assigning property identification numbers.