A V LAXMAN Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) Whether respondents 2 and 3 have the authority of law to impose tax/fees/cess, in respect of Cauvery Water Supply III Stage Scheme and to levy surcharge in respect of ring road being constructed by Bangalore Development Authority (for short 'B.D.A.'), to issue commencement certificate under Section 15 of the Karnataka Town and Country Planning Act, 1961 (for short 'the Planning Act') pursuant to the order made under Section 14 of the Planning Act, according permission to change in land use ? is the question in controversy in this petition.

(2.) The petitioner is the owner of 1 acre 4 guntas of land in Sy.No, 22, Jakkasandra Village, Begur Hobli, Bangalore South Taluk, having been reconveyed by the B.D.A. under an agreement dated 24-2-1979. The B.D.A. by order dated 9-8-1979 sanctioned permission for the development of the said land for industrial purposes for construction of a factory subject to certain conditions. It is stated by the petitioner that, accordingly he was using the said land for industrial purpose. That in the years 1989 and 1991, the petitioner applied to the third respondent for permission for change in land use of the aforesaid land from industrial use to residential use, as similar permission was granted in favour of his father A.V. Venkatesh and others in respect of the adjoining land in the same survey number and also for the reason that the residential premises have been built in the area surrounding the land in question. That, on the recommendation of the third respondent, the first respondent by order dated 12-6-1993 (Annexure-G) sanctioned permission for change in land use from industrial purpose to residential purpose subject to payment of revised fee for change in land use and further subject to the terms and conditions that may be imposed by the B.D.A.

(3.) Pursuant to the sanction by the first respondent, the third respondent issued three notices dated 10-3-1993 as per Annexures-H, J and K, demanding payment of certain charges, fees and surcharge etc., Annexure-H is a demand notice issued in Form 38 under Rule 37-A(2) of the Karnataka Planning Authority Rules, 1965 (for short 'the Planning Rules') calling upon the petitioner to pay a sum of Rs. 17,816/- towards fee payable in respect of the increase in the value of the land on account of change in land use as prescribed by Section 18(1) of the Planning Act. By Annexure-J the petitioner was called upon to pay a sum of Rs. 2,227/- towards inspection fee and Annexure-K is another notice calling upon the petitioner to pay a sum of Rs. 1,65,095/- towards cess/contribution in respect of Cauvery Water Supply Scheme III Stage and another sum of Rs. 1,65,095/- towards ring road surcharge. The petitioner paid the amounts demanded vice Annexures-H and J, respectively. However he did not pay the Cauvery Water Supply Scheme III Stage cess and ring road charges as demanded, but presented this writ petition for a declaration that the demand for contribution of Rs. 1.50 lakhs per acre towards Cauvery Water Supply Scheme III Stage and the ring road surcharge at Rs. 1.50 lakhs per acre, is without the authority of law and to quash (i) Notice dated 10-9-1993 made in No. BDA. NA. YO. SA. 1242(2)/93-94 (Annexure-K); (ii) Government Order dated 13-1-1993 made in No. HUD 364 MNX 92 (Annexure-S); and (iii) the resolution of the B.D.A. dated 19-10-1992 at Subject No. 354 of 1992 (Annexure-T), on the ground that there is no legal sanction for the Planning Authority to levy water cess/tax/fee/contribution towards Cauvery Water Supply Scheme III Stage and ring road surcharge.