Case Note & Summary
The petitioners, residents of Bysani Skyway Apartment in Bangalore, filed 28 writ petitions under Article 226 of the Constitution challenging the reassessment of property tax by the Bruhath Bangalore Mahanagara Palike (BBMP). The BBMP had issued notices under Section 147 of the Karnataka Municipal Corporations Act, 1976, proposing to revise the property tax based on the capital value of the properties. The petitioners contended that the reassessment was arbitrary and without jurisdiction. However, the court noted that the Act provides a statutory remedy of appeal under Section 149 against such assessments. The petitioners had not availed this remedy. The court held that the existence of an alternative remedy is a bar to the maintainability of a writ petition, unless the petitioner demonstrates exceptional circumstances such as lack of jurisdiction or violation of fundamental rights. No such circumstances were shown. Consequently, the court dismissed the writ petitions, granting the petitioners liberty to file appeals under Section 149 within four weeks, and directed that if such appeals are filed, the appellate authority shall consider them without raising the issue of limitation.
Headnote
A) Constitutional Law - Writ Jurisdiction - Alternative Remedy - Maintainability - Petitioners challenged property tax reassessment notices issued by BBMP under Section 147 of the Karnataka Municipal Corporations Act, 1976 - Court held that the petitioners have an efficacious alternative remedy of appeal under Section 149 of the Act - Writ petition dismissed as not maintainable without exhausting statutory remedy - Held that the High Court should not entertain a writ petition when an alternative remedy is available, unless exceptional circumstances exist (Paras 1-5).
Issue of Consideration
Whether a writ petition under Article 226 of the Constitution is maintainable when the petitioners have an alternative statutory remedy of appeal under Section 149 of the Karnataka Municipal Corporations Act, 1976, against the reassessment of property tax.
Final Decision
The writ petitions are dismissed as not maintainable. Petitioners are granted liberty to file appeals under Section 149 of the Karnataka Municipal Corporations Act, 1976 within four weeks from the date of receipt of the order. If such appeals are filed, the appellate authority shall consider them without raising the issue of limitation.
Law Points
- Exhaustion of statutory remedy
- maintainability of writ petition
- alternative remedy
- property tax reassessment
- Karnataka Municipal Corporations Act
- 1976 Section 149
