S. RAJKUMAR PAI Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner has called into question the validity of the show cause notice dtd. 4/3/2023 at Annexure-'D' and has sought to set aside the orders at Annexures-'F1 to 'F6', which are stated to have been passed pursuant to the said show cause notice, whereby the petitioner was called upon to pay the property tax dues forthwith alongwith interest and penalty.

(2.) The petitioner submits that the respondents have sealed the premises of the petitioner and affixed the lock and he draws attention to the interim prayer made in that regard. The petitioner further submits that he has been a regular payer of property tax and it is only after the respondent sought to reopen the self-assessment and re-computation that certain demands have been raised, otherwise, the petitioner has not committed any default in payment of property tax or self-assessment returns. It is pointed out that the reason for fresh demand appears to be re-computation as is evident from Annexure-'D' and that the other impugned orders as well. It is pointed out that the re-computation is on the basis that the property would fall within Category-VI.

(3.) It is also submitted that the action of demanding tax for the period beyond five years is impermissible, in light of Sec. 144(16) of the Bruhat Bengaluru Mahanagara Palike Act, 2020 (for short, 'BBMP Act').