MR. JAI M. PATIL S/O M.S. PATIL AGED ABOUT 38 YEARS R/AT. NO.39, MADESHWARALAYOUT CHAMUNDINAGAR MAIN ROAD R.T. NAGAR, BANGALORE Vs. THE COMMISSIONER BANGALORE MAHANAGARA PALIKE N.R. SQUARE, BANGALORE

JUDGEMENT

(1.) The writ petitioner, Mr. Jai M. Patil, owner of Flat No.S-3 of 2000 -Sq.ft. situated at Second Floor of Apartment known as 'Pratham Enclave' in Site Nos. 11 and 27, has filed this writ petition with the following prayers:

(2.) The learned counsel for the petitioner has urged before the Court that after the purchase of the said Flat by the petitioner, the petitioner has been regular m paying the Annual Property Tax under Sec. 108-A of the Karnataka Municipal Corporations Act, 1976 (hereinafter referred to as the 'Act' for short), and was issued 'A' Khata Certificate vide Annexure C on 10/03/2010 by the Assistant Revenue Officer of the Bruhat Bengaluru Mahanagara Palike ('BBMP' for short) and after such Certificate was issued to him on 10/03/2010, the petitioner continued to pay Annual Property Tax of Rs.4,890.00 and Cess thereon vide Receipts produced at Annexure D series with the writ petition.

(3.) The cause of action arose to the petitioner when the respondent BBMP refused to accept the annual payment of Property Tax by the petitioner for the year 2014-15 on the purported ground that since the property in question was constructed with certain deviations from the sanctioned plan therefore, the petitioner's 'Khata' entry was liable to be registered in Form B and be treated as un-assessed property to be assessed afresh for Property Tax.