J C RUDRASHARMA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner is a owner of a house property within the limits of the Corporation of the City of Bangalore. He is aggrieved by the demand notice issued as at Annexure-A to the petition. He has not challenged the enhancement of the property tax from Rs. 150/- to Rs. 200/- per annum. But, he has, however, challenged the levy of Rs. 62/- as indicated at Annexure-A interalia contending that there is no break-up of the four cesses enumerated against the sum as shown. The cesses charged are under the heads; Education, Health, Library and Beggary. Contention originally advanced by the learned Counsel for the petitioner was that this levy was without the authority of law. Mr. R.C. Castelino, learned Counsel for the Corporation pointed out that the four cesses have been levied in accordance with the provisions contained in the Karnataka Compulsory Primary Education Act, 1961, (See Section 16), the Karnataka Health Cess Act, 1962, (See Section 3), the Karnataka Libraries Act, 1965, (See Section 30) and the Karnataka Prohibition of Beggary Act, 1975 , (Section 31).

(2.) The total amount of tax liability of a property owner within the jurisdiction of a local authority when added will be 23 per cent. Accordingly, the cess has been levied, but as is obvious in excess.

(3.) Therefore, the levy of cesses enumerated cannot be said to be without the authority of law but in excess of the rates prescribed by law. There is no prayer for quashing the assessment. Therefore, the petitioner must move the appropriate authority for refunding the excess or adjust the same against next year's dues in respect of the property tax and the cesses due thereon. Subject to the above observation, this petition is dismissed. Other challenges made are not pressed at the time of hearing this petition. There will be no order as to costs.