Case Note & Summary
The petitioner, Mr. Jai M. Patil, is the owner of Flat No.S-3, measuring 2000 sq. ft., situated on the second floor of 'Pratham Enclave' apartment in Site Nos.11 and 27, MLA Layout, Lottegollahalli, Ward No.100/Sanjaynagar, Bengaluru. He filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a writ of mandamus directing the respondents, the Commissioner of Bangalore Mahanagara Palike (now Bruhath Bengaluru Mahanagara Palike) and the Assistant Revenue Officer, to restore the Khatha of the schedule property in Khatha No.11 (PID No.100-591-11/A) to enable him to pay property tax for the years 2014-15. The petitioner had purchased the flat and had been regularly paying annual property tax under Section 108-A of the Karnataka Municipal Corporations Act, 1976. He was issued an 'A' Khata certificate on 10/03/2010. However, when he attempted to pay the tax for 2014-15, he was informed that his Khatha had been deleted from the records. The petitioner contended that the deletion was done without any notice or opportunity of hearing, and that he was not aware of any reason for such deletion. The respondents did not file any objections or appear to contest the petition. The Court observed that the deletion of Khatha without notice was arbitrary and violative of principles of natural justice. The Court allowed the petition and directed the respondents to restore the Khatha and accept the property tax for 2014-15 within four weeks from the date of receipt of the order. The Court also noted that the respondents were at liberty to take appropriate action in accordance with law after giving due notice to the petitioner, if any valid reason existed for deletion.
Headnote
A) Municipal Law - Property Tax - Khatha Deletion - Natural Justice - Section 108-A of the Karnataka Municipal Corporations Act, 1976 - The petitioner, owner of a flat, was issued an 'A' Khata certificate on 10/03/2010 and had been regularly paying property tax. The BBMP deleted the Khatha from its records without any notice or opportunity of hearing to the petitioner. The Court held that such deletion without notice is arbitrary and violative of principles of natural justice. The Court directed the respondents to restore the Khatha and accept the property tax for the year 2014-15 within four weeks. (Paras 1-5)
Issue of Consideration
Whether the deletion of Khatha from the records of the Bruhath Bengaluru Mahanagara Palike (BBMP) without notice to the petitioner is valid and whether the petitioner is entitled to restoration of Khatha to enable payment of property tax.
Final Decision
The writ petition is allowed. The respondents are directed to restore the Khatha of the schedule property and accept the property tax for the year 2014-15 within four weeks from the date of receipt of the order. The respondents are at liberty to take appropriate action in accordance with law after giving due notice to the petitioner, if any valid reason existed for deletion.
Law Points
- Natural justice
- Right to be heard
- Property tax
- Khatha restoration
- Mandamus
- Section 108-A Karnataka Municipal Corporations Act
- 1976
