M/S SOBHA LTD vs. STATE OF KARNATAKA

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 04TH DAY OF AUGUST, 2021

BEFORE

THE HON'BLE MR. JUSTICE M. NAGAPRASANNA

WRIT PETITION No.4601/2020 (LB – BMP)

C/W.

WRIT PETITION No.55442/2015 (LB – BMP) WRIT PETITION No.55944/2015 (LB – BMP) WRIT PETITION No.55945/2015 (LB – BMP) WRIT PETITION No.57443/2015 (LB – BMP) WRIT PETITION No.57920/2015 (LB – BMP) WRIT PETITION No.7538/2016 (LB – BMP) WRIT PETITION No.10164/2016 (LB – BMP) WRIT PETITION No.12535/2016 (LB – BMP) WRIT PETITION No.52014/2016 (LB – BMP) WRIT PETITION No.8204/2017 (LB – BMP) WRIT PETITION No.11065/2017 (LB – BMP) WRIT PETITION No.12656/2017 (LB – BMP) WRIT PETITION No.13588/2017 (LB – BMP) WRIT PETITION No.14530/2017 (LB – BMP) WRIT PETITION No.16461/2017 (LB – BMP) WRIT PETITION No.17164/2017 (LB – BMP) WRIT PETITION No.17436/2017 (LB – BMP) WRIT PETITION No.37473/2017 (LB – BMP) WRIT PETITION No.38743/2017 (LB – BMP) WRIT PETITION No.47077/2017 (LB – BMP) WRIT PETITION No.58170/2017 (LB – BMP) WRIT PETITION No.6381/2018 (LB – BMP) WRIT PETITION No.9028/2018 (LB – BMP) WRIT PETITION No.9581/2018 (LB – BMP) WRIT PETITION No.11868/2018 (LB – BMP) WRIT PETITION No.12522/2018 (LB – BMP) WRIT PETITION No.13143/2018 (LB – BMP) WRIT PETITION No.13465/2018 (LB – BMP) R

2 WRIT PETITION No.14265/2018 (LB – BMP) WRIT PETITION No.14307/2018 (LB – BMP) WRIT PETITION No.16282/2018 (LB – BMP) WRIT PETITION No.16990/2018 (LB – BMP) WRIT PETITION No.17048/2018 (LB – BMP) WRIT PETITION No.17262/2018 (LB – BMP) WRIT PETITION No.17350/2018 (LB – BMP) WRIT PETITION No.17352/2018 (LB – BMP) WRIT PETITION No.17356/2018 (LB – BMP) WRIT PETITION No.18297/2018 (LB – BMP) WRIT PETITION No.18530/2018 (LB – BMP) WRIT PETITION No.23726/2018 (LB – TAX) WRIT PETITION No.25545/2018 (LB – BMP) WRIT PETITION No.25850/2018 (LB – BMP) WRIT PETITION No.27638/2018 (LB – BMP) WRIT PETITION No.28692/2018 (LB – BMP) WRIT PETITION No.29867/2018 (LB – BMP) WRIT PETITION No.30066/2018 (LB – BMP) WRIT PETITION No.30415/2018 (LB – BMP) WRIT PETITION No.30867/2018 (LB – BMP) WRIT PETITION No.33013/2018 (LB – BMP) WRIT PETITION No.33406/2018 (LB – BMP) WRIT PETITION No.34265/2018 (LB – BMP) WRIT PETITION No.35728/2018 (LB – BMP) WRIT PETITION No.36017/2018 (LB – BMP) WRIT PETITION No.41121/2018 (LB – BMP) WRIT PETITION No.41409/2018 (LB – BMP) WRIT PETITION No.42748/2018 (LB – BMP) WRIT PETITION No.45817/2018 (LB – BMP) WRIT PETITION No.52417/2018 (LB – BMP) WRIT PETITION No.53220/2018 (LB – BMP) WRIT PETITION No.57548/2018 (LB – BMP) WRIT PETITION No.57893/2018 (LB – BMP) WRIT PETITION No.15/2019 (LB – BMP) WRIT PETITION No.59/2019 (LB – BMP) WRIT PETITION No.529/2019 (LB – BMP) WRIT PETITION No.1281/2019 (LB – BMP) WRIT PETITION No.1705/2019 (LB – BMP) WRIT PETITION No.7040/2019 (LB – BMP) WRIT PETITION No.9699/2019 (LB – BMP)

3 WRIT PETITION No.9940/2019 (L – RES) WRIT PETITION No.11063/2019 (LB – BMP) WRIT PETITION No.11386/2019 (LB – BMP) WRIT PETITION No.13495/2019 (LB – BMP) WRIT PETITION No.14266/2019 (LB – BMP) WRIT PETITION No.18873/2019 (LB – BMP) WRIT PETITION No.19335/2019 (LB – BMP) WRIT PETITION No.19746/2019 (LB – BMP) WRIT PETITION No.21988/2019 (LB – BMP) WRIT PETITION No.22316/2019 (LB – BMP) WRIT PETITION No.22389/2019 (LB – BMP) WRIT PETITION No.22621/2019 (LB – BMP) WRIT PETITION No.23595/2019 (LB – BMP) WRIT PETITION No.23888/2019 (LB – BMP) WRIT PETITION No.24906/2019 (LB – BMP) WRIT PETITION No.25145/2019 (LB – RES) WRIT PETITION No.25167/2019 (LB – BMP) WRIT PETITION No.25459/2019 (LB – BMP) WRIT PETITION No.25462/2019 (LB – BMP) WRIT PETITION No.25496/2019 (LB – BMP) WRIT PETITION No.27756/2019 (LB – BMP) WRIT PETITION No.28990/2019 (LB – BMP) WRIT PETITION No.28992/2019 (LB – BMP) WRIT PETITION No.29271/2019 (LB – BMP) WRIT PETITION No.29296/2019 (LB – BMP) WRIT PETITION No.29578/2019 (LB – BMP) WRIT PETITION No.30168/2019 (LB – BMP) WRIT PETITION No.38063/2019 (LB – BMP) WRIT PETITION No.38832/2019 (LB – BMP) WRIT PETITION No.39208/2019 (LB – BMP) WRIT PETITION No.41698/2019 (LB – BMP) WRIT PETITION No.42396/2019 (LB – BMP) WRIT PETITION No.44811/2019 (LB – BMP) WRIT PETITION No.46939/2019 (LB – BMP) WRIT PETITION No.50186/2019 (LB – BMP) WRIT PETITION No.50280/2019 (LB – BMP) WRIT PETITION No.50442/2019 (LB – BMP) WRIT PETITION No.50652/2019 (LB – BMP) WRIT PETITION No.51603/2019 (LB – BMP) WRIT PETITION No.51825/2019 (LB – BMP)

4 WRIT PETITION No.52084/2019 (LB – BMP) WRIT PETITION No.52669/2019 (LB – BMP) WRIT PETITION No.52682/2019 (LB – BMP) WRIT PETITION No.135/2020 (LB – BMP) WRIT PETITION No.388/2020 (LB – BMP) WRIT PETITION No.3771/2020 (LB – BMP) WRIT PETITION No.4595/2020 (LB – BMP) WRIT PETITION No.5087/2020 (LB – BMP) WRIT PETITION No.5758/2020 (LB – BMP) WRIT PETITION No.6413/2020 (LB – BMP) WRIT PETITION No.6633/2020 (LB – BMP) WRIT PETITION No.7454/2020 (LB – BMP) WRIT PETITION No.7895/2020 (LB – BMP) WRIT PETITION No.7949/2020 (LB – BMP) WRIT PETITION No.7973/2020 (LB – BMP) WRIT PETITION No.8026/2020 (LB – BMP) WRIT PETITION No.8133/2020 (LB – BMP) WRIT PETITION No.8538/2020 (LB – BMP) WRIT PETITION No.8540/2020 (LB – BMP) WRIT PETITION No.8697/2020 (LB – BMP) WRIT PETITION No.8831/2020 (LB – BMP) WRIT PETITION No.8849/2020 (LB – BMP) WRIT PETITION No.8984/2020 (LB – BMP) WRIT PETITION No.8993/2020 (LB – BMP) WRIT PETITION No.9421/2020 (LB – BMP) WRIT PETITION No.11152/2020 (LB – BMP) WRIT PETITION No.11163/2020 (LB – BMP) WRIT PETITION No.11307/2020 (LB – BMP) WRIT PETITION No.12570/2020 (LB – BMP) WRIT PETITION No.12576/2020 (LB – BMP) WRIT PETITION No.13116/2020 (LB – BMP)

IN WRIT PETITION No.4601/2020

BETWEEN

BOTH ARE RESIDING AT NO.19 VICTORIA ROAD, BENGALURU – 560 047.

BOTH ARE RESIDING AT NO.1865, 25TH ‘A’ CROSS ROAD, 23RD MAIN ROAD, SECTOR-II H.S.R. LAYOUT BENGALURU – 560 102.

ALL ARE REPRESENTED BY THEIR GPA HOLDER M/S BREN CORPORATION (FORMERLY KNOWN AS M/S SJR ENTERPRISES) A PROPRIETARY CONCERN HAVING ITS OFFICE AT PLOT NO.61, 3RD FLOOR, BALAVANA, 5TH ‘A’ BLOCK, KORAMANGALA, KORAMANGALA

6 BENGALURU -560 095 REPRESENTED BY ITS SOLE PROPRIETOR MR J.BOOPESH REDDY.

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 18.02.2020 AT ANNX-G ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF

7 RS.77,73,818/- TOWARDS THE GST AT 18 PERCENT ON THE GROUND RENT AT RS.13,99,287/- SCRUTINY FEE AND ETC.,

IN WRIT PETITION No.55442/2015

BETWEEN

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED AND CORPORATE OFFICE AT SOBHA, SARJAPUR MARTHAHALLI OUTER RING ROAD (ORR), DEVERABEESANAHALLI BELLANDUR POST, BENGALURU – 560 103 REPRESENTED BY ITS AUTHORISED SIGNATORY MRS V PADMAVATHI AGED ABOUT 39 YEARS ... PETITIONER

(BY SRI KEMPEGOWDA FOR M/S. ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

8 BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE, BENGALURU - 560002 ... RESPONDENTS (BY SRI R.SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 05.11.2015 AT ANNEXURE - A ISSUED BY R- 3; DIRECT THE RESPONDENTS TO ISSUE OCCUPANCY CERTIFICATE AS SOUGHT FOR BY PETITIONER VIDE LETTER DTD.3.8.2015 AT ANNEX-AA WITHOUT INSISTING FOR GROUND RENT ETC.

IN WRIT PETITION No.55944/2015

BETWEEN

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS OFFICE AT, SARJAPUR-MARTHAHALLI OUTER RING ROAD (ORR), DEVARABEESANAHALLI, BELLANDUR POST, BENGALURU – 560 103 REPRESENTED BY ITS AUTHORISED SIGNATORY MRS V PADMAVATHI ... PETITIONER (BY SRI KEMPEGOWDA FOR M/S. ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD:4.11.2015 (ANNEXURE-A) ISSUED BY R-3 TO THE EXTENT OF RS.25,91,362/- CLAIMED TOWARDS GROUND RENT ETC.

IN WRIT PETITION No.55945/2015

BETWEEN

M/S. SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT,1956 AND HAVING ITS REGISTERED AND CORPORATE OFFICE AT, "SOBHA" SARJAPUR-MARTHAHALLI OUTER RING ROAD (ORR) DEVERABEESANAHALLI, BELLANDUR POST, BENGALURU - 560 103 REPRESENTED BY ITS AUTHORISED SIGNATORY, MRS V. PADMAVATHI ... PETITIONER

10 (BY SRI KEMPEGOWDA FOR M/S. ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD:04.11.2015 (ANENXURE-A) ISSUED BY R-3 TO THE EXTENT OF RS.17,67,560/- CLAIMED TOWARDS GROUND RENT ETC.

IN WRIT PETITION No.57443/2015

BETWEEN

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER,

11 THE COMPANIES ACT, 1956 AND HAVING OFFICE AT, SARJAPUR - MARATHAHALLI OUTER RING ROAD (ORR), DEVARABEESANAHALLI, BELLANDUR POST, BENGALURU - 560 103. REPRESENTED BY ITS AUTHORISED SIGNATORY, MRS. V.PADMAVATHI. ... PETITIONER (BY SRI KEMPEGOWDA FOR M/S. ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED CIRCULAR DTD: 22.8.2014 (ANNEXURE-B) ISSUED BY R-2; QUASH THE DEMAND NOTICE DTD: 4.11.2015 (ANNEXURE-A) ISSUED BY R-3 TO THE EXTENT OF DEMAND RAISED FOR RS.8,68,087/- TOWARDS GROUND RENT AND RS.2,81,02,500/-

12 TOWARDS MARKET VALUE OF PARK AND OPEN SPACE ETC.

IN WRIT PETITION No.57920/2015

BETWEEN

ALL ARE RESIDING AT NO.899/90, MARUTHI NILAYA, MARUTHINAGAR, KOGILU ROAD YELAHANKA ROAD, BENGALURU - 560064

PETITIONER NOS.1 TO 4 ARE REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER:-

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED LIMITED) A COMPANY INCORPORATED UNDER, THE COMPANIES ACT 1956

13 AND HAVING OFFICE AT SARJAPUR-MARTHAHALLI OUTER RING ROAD (ORR), DEVARABEESANAHALLI, BELLANDUR POST, BENGALURU - 560103 REPRESETNED BY ITS AUTHORISRED SIGNATORY MRS V PADMAVATHI

REPRESETNED BY ITS AUTHORISED SIGNATORY MRS V PADMAVATHI ... PETITIONERS

(BY SRI KEMPEGOWDA FOR M/S. ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

14 ANNEXE BUILDING, N R SQUARE, BENGALURU - 560002 ... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED CIRCULAR DT.22.8.2014 (ANNX-B) ISSUED BY R-2; QUASH THE DEMAND NOTICE DT.21.11.2015 (ANNX-A) ISSUED BY THE RESPONDENT - BBMP, SO FAR AS IT RELATES TO DEMAND OF RS.30,89,271/- MADE TOWARDS FOR GROUND RENT AND RS.3,56,75,200/- MADE TOWARDS PARK AND OPEN SPACE CHARGES ETC.

IN WRIT PETITION No.7538/2016

BETWEEN

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED (ERSTWHILE, ZIGMA LAND DEVELOPERS PVT LTD) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT: 100/1, RICHMOND ROAD BANGALORE-560025 REPRESENTED BY ITS AUTHORISED SIGNATORY MR SHAMA SUNDER R J

... PETITIONER (BY SRI KEMPEGOWDA, ADVOCATE FOR SRI ANUP S SHAH LAW FIRM, ADVOCATES)

AND

1 . STATE OF KARNATAKA

15 REPRESENTED BY THE PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA AMBEDKAR VEEDHI BANGALORE-560001

3 . JOINT DIRECTOR TOWN PLANNING(NORTH) BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BANGALORE-560002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DT.22.1.2016 (ANNX-A) ISSUED BY R-3 SO FAR AS IT RELATES TO CLAIM MADE FOR PAYMENT OF GROUD RENT IS CONCERNED.

IN WRIT PETITION No.10164/2016

BETWEEN

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER, THE COMPANIES ACT, 1956 AND HAVING ITS OFFICE AT, SARJAPUR-MARTHAHALLI

16 OUTER RING ROAD (ORR) DEVARABESANAHALLI, BELLANDUR POST, BENGALURU – 560 103 REPRESENTED BY ITS AUTHORISED SIGNATORY MRS. V.PADMAVATHI. ... PETITIONER (BY SRI SANJAY NAIR, ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA. FOR R1 SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED CIRCULAR DTD: 22.8.2014 (ANNEXURE-B) ISSUED BY THE R-2; QUASH THE DEMAND NOTICE DTD: 4.2.2016 (ANNEXURE-A) ISSUED BY THE R-3

17 TO THE EXTENT OF DEMAND RAISED FOR RS.25,70,015/- TOWARDS GROUND RENT AND RS.3,84,36,000/- TOWARDS 10% OF MARKET VALUE OF SCHEDULE PROPERTY TOWARDS PARKS AND OPEN SPACES AND ETC.

IN WRIT PETITION No.12535/2016

BETWEEN

SMT.H.G.SHEELA W/O R. NAGARAJ AGED ABOUT 47 YEARS, NO.80, 1ST CROSS, 2ND MAIN, DEFENCE COLONY, BENGALURU – 560 038. ... PETITIONER (BY SRI SRINIVASA MURTHY L.K., ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 COMMISSIONER DATED 04.09.2015 LEVYING FEES FOR ISSUE OF I.T/ B.T. BUILDING LICENSE / SANCTION PLAN AT ANNEX-H AND THE DEMAND NOTICE ISSUED BY R-2 COMMISSIONER DATED 18.02.2016 AT ANNEX-G AND ETC.,

IN WRIT PETITION No.52014/2016

BETWEEN

M/S SOBHA LTD (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED AND CORPORATE OFICE AT "SOBHA", SARJAPUR-MARTHAHALLI, OUTER RING ROAD (ORR), DEVARABEESANAHALLI, BELLANDUR POST, BANGALORE 560103. REPRESENTED BY ITS AUTHORISED SIGNATORY, MRS.V.PADMAVATHI

... PETITIONER (BY SRI KEMPEGOWDA, ADVOCATE FOR SRI ANUP S SHAH LAW FIRM, ADVOCATES)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA AMBEDKAR VEEDHI, BANGALORE-560 001.

19 2 . BRUHAT BANGALORE MAHANAGARA PALIKE N.R. SQUARE, BANGALORE 560 002 REPRESENTED BY ITS COMMISSIONER.

3 . JOINT DIRECTOR TOWN PLANNING (NORTH) BRUHAT BANGALORE MAHANAGARA PALIKE N.R. SQUARE, BANGALORE 560 002. ... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 19.09.2016 AT ANNEX-A ISSUED BY R-3 TO THE EXTENT OF RS.1,36,95,210/- CLAIMED TOWARDS GROUND RENT & ETC.,

IN WRIT PETITION No.8204/2017

BETWEEN

M/S BRIDGE ENTERPRISES LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT: 29TH & 30TH FLOOR, "WORLD TRADE CENTER BANGALORE", BRIGADE GATEWAY CAMPUS, NO.26/1, DR. RAJKUMAR ROAD, MALLESWARAM-RAJAJINAGAR, BANGALORE 560 055, REPRESENTED BY ITS DEPUTY GENERAL MANAGER-LEGAL SRI. UDAYA KUMAR.A

20 ... PETITIONER (BY SRI ZULFIKIR KUMAR SHAFI AND SRI S.LAKSHMINARAYANA REDDY, ADVOCATES)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 TO R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE DEMAND NOTICE DTD:7.2.2017 ISSUED BY R-3, TO THE EXTENT OF DEMANDING THE PETITIONER TO PAY AN AMOUNT OF RS.1,96,68,000/- [RUPEES ONE CRORE NINETY SIX LAKHS SIXTY EIGHT THOUSAND ONLY] TOWARDS GROUND RENT TOWARDS

21 PENALTY FOR BUIDLING CONSTRUCTED WITHOUT OBTAINING COMMENCEMENT CERTIFICATE AND ETC.,

IN WRIT PETITION No.11065/2017

BETWEEN

AND

22 DR. AMBEDKAR VEEDHI, BENGALURU – 560 001.

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD 01.06.2016 VIDE ANNX - A ISSUED BY THE R-2, BBMP, SO FAR AS IT RELATES TO CLAIM MADE FOR PAYMENT OF GROUND RENT IS CONCERNED AND ETC.

IN WRIT PETITION No.12656/2017

BETWEEN

MRO-TEK REALITY LIMITED (FORMERLY KNOWN AS MRO-TEK LIMITED) A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT HEBBAL, BELLARY ROAD, BENGALURU – 560 024 REPRESENTED BY ITS GPA HOLDER M/S UMIYA BUILDERS AND DEVELOPERS, A PROPRIETARY CONCERN HAVING ITS

23 OFFICE AT NO.29/3, H M STRFFORD, II FLOOR, 7TH CROSS ROAD, VASANTHANAGAR, BENGALURU – 560 052 REPRESENTED BY ITS PROPRIETOR, ANIRUDDH MEHTA. ... PETITIONER (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD.20/21.2.2017 VIDE ANNEX-G ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.2,30,90,123/- TOWARDS THE GROUND RENT AND ETC.,

IN WRIT PETITION No.13588/2017

BETWEEN

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED (ERSTWHILE, ZIGMA LAND DEVELOPERS PVT LTD) A COMPANY INCORPORATE UNDER: THE COMPANIES ACT 1956

HAVING ITS REGISTERED OFFICE AT: 56/7, NALLAMBAKKAM VILLAGE (VIA VANDALUR) CHENNAI, TAMIL NADU - 600048 AND CORPORATE OFFICE AT: #100/1, ANCHORAGE - 1, RICHMOND ROAD, BENGALURU- 560025 REPRESENTED BY ITS AUTHORISED SIGNATORY MR SHAMA SUNDER R J ... PETITIONER

(BY SRI KEMPEGOWDA, ADVOCATE FOR M/S ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA AMBEDKAR VEEDHI BANGALORE - 560001

2 . BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BANGALORE - 560002 REPRESENTED BY ITS COMMISSIONER

25 BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BANGALORE - 560002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 4.3.2017 (ANNEXURE- A) ISSUED BY THE R-3 INSOFAR AS IT RELATES AND REQUIRES PETITIONER TO PAY GROUND RENT TO THE TUNE OF RS.44,65,323/- & ETC.,

IN WRIT PETITION No.14530/2017

BETWEEN

M/S BRIGADE PROPERTIES PVT LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT,1956 HAVING ITS REGISTERED OFFICE AT: 29TH & 30TH FLOOR, "WORLD TRADE CENTER BANGALORE" BRIGADE GATEWAY CAMPUS, NO.26/1, DR.RAJKUMAR ROAD, MALLESWARAM-RAJAJINAGAR BANGALORE-560 055 REPRESENTED BY ITS AUTHORISED SIGNATORY ... PETITIONER

(BY SRI ZULFIKIR KUMAR SHAFI, ADVOCATE)

AND

1 . THE STATE OF KARNATAKA URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASA SOUDHA, BENGALURU-560 001 REPRESENTED BY ITS SECRETARY

2 . BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE, BENGALURU-560 002 REPRESENTED BY ITS COMMISSIONER

3 . THE JOINT DIRECTOR TOWN PLANNING (NORTH) BRUHATH BENGALURU MAHANAGARA PALIKE, BBMP ANNEX BUILDING, N.R.SQUARE, BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET AISDE THE DEMAND NOTICE DTD.15.3.2017 ISSUED BY R-3, TO THE EXTENT OF CALLING UPON THE PETITIONER TO PAY RS.96,87,000/- [RUPEES NINETY SIX LAKHS EIGHTY SEVEN THOUSAND ONLY] OUT OF WHICH AN AMOUNT OF RS.57,91,624/- [RUPEES FIFTY SEVEN LAKHS NINETY ONE THOUSAND SIX HUNDRED AND TWENTY FOUR ONLY] TOWARDS GROUND RENT, AS A PRE-REQUISITE CONDITION FOR ISSUANCE OF OCCUPANCY CERTIFICATE IN RESPECT OF A RESIDENTIAL PROJECT OF THE PETITIONER, UNDER THE

27 BANNER 'BRIGADE COSMOPOLIS' VIDE ANNEX-A.

IN WRIT PETITION No.16461/2017

BETWEEN

ST. JOSEPH COLLEGE HOSTEL NO 36, LONGFORD ROAD, RICHMOND TOWN, WARD - 111, BENGALURU - 560027 REPRESENTED BY ITS SECRETARY AND TREASURER THE BANGALORE JESUIT EDUCATIONAL SOCIETY FR. JASON FURTADO S.J., S/O WILLIAM FURTADO AGED ABOUT 37 YEARS. ... PETITIONER

(BY SRI JAYAKUMAR S.PATIL, SENIOR COUNSEL A/W. SRI DAYANAND S.PATIL, ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 TO R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 22.3.2017 ISSUED BY R-4 AT ANNEX-G IN SO FAR AS PERTAINS TO LEVY AND DEMAND OF GROUND RENT, SECURITY DEPOSIT AND LICENSE FEES AND ETC.,

IN WRIT PETITION No.17164/2017

BETWEEN

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED AND CORPORATE OFFICE AT SOBHA SARJAPUR - MARTHAHALLI OUTER RING ROAD (ORR) DEVERABEEESANAHALLI BELLANDUR POST BANGALORE - 560103 REPRESENTED BY ITS AUTHORISED SIGNATORY MRS V PADMAVATHI ... PETITIONER

(BY SRI KEMPEGOWDA, ADVOCATE FOR M/S ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA AMBEDKAR VEEDHI BANGALORE - 560001

2 . BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BANGALORE - 560002 REPRESENTED BY ITS COMMISSIONER

3 . JOINT DIRECTOR TOWN PLANNING SOUTH N R SQUARE BRUHAT BANGALORE MAHANAGARA PALIKE BANGALORE - 560002

... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DELCARE THE BYELAW 3.9 IN THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES & ETC.,

IN WRIT PETITION No.17436/2017

BETWEEN

BHAGWAN MAHAVEER MEMORIAL JAIN TRUST (REGD.)

30 MILLERS ROAD, VASANTHNAGAR, BENGALURU-560 052 REP. BY ITS PRESIDENT, SRI PHOOLCHAND JAIN ... PETITIONER (BY SRI SANJAY NAIR, ADVOCATE)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYE LAW 3.9 IN THE BENGALURU MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.37473/2017

BETWEEN

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED, (ERSTWHILE, ZIGMA LAND DEVELOPERS PVT. LTD.,) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956,

HAVING ITS REGISTERED OFFICE AT: 56/7, NALLAMBAKKAM VILLAGE (VIA VANDALUR), CHENNAI, TAMIL NADU - 640 048 AND

CORPORATE OFFICE AT: 100/1, ANCHORAGE, RICHMOND ROAD, BENGALURU - 560 025. REPRESENTED BY ITS AUTHORISED SIGNATORY, MR.SHAMA SUNDER R.J. ... PETITIONER

(BY SRI CHANDRASHEKAR G.V., FOR M/S ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

REPRESENTED BY IT’S PRINCIPAL SECRETARY,

URBAN DEVELOPMENT DEPARTMENT,

4TH FLOOR, VIKAS SOUDHA,

AMBEDKAR VEEDHI,

BENGALURU - 560 001.

N.R.SQUARE, BENGALURU - 560 002.

REPRESENTED BY IT’S COMMISSIONER.

32 3. JOINT DIRECTOR

TOWN PLANNING (NORTH),

BRUHAT BENGALURU MAHANAGARA PALIKE,

N.R.SQUARE, BENGALURU - 560 002. ... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAW 3.9 IN THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 VIDE ANNEXURE - A AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES AND ETC.,

IN WRIT PETITION No.38743/2017

BETWEEN

MR. H R CHANDRASHEKHAR S/O. LATE. H. RAMAIAH, AGED ABOUT 72 YEARS NO. 12/1, NEXT TO CANARA BANK, BEHIND ORIENTAL INSURANCE BUILDING, BELLARY ROAD, HEBBAL, BENGALURU - 560006.

REP BY HIS POWER OF ATTORNEY HOLDER: M/S SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED), A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, AND HAVING ITS REGISTERED AND CORPORATE OFFICE AT "SOBHA", SARJAPUR-MARATHALLI OUTER RING ROAD (ORR), DEVERABEESANAHALLI, BELLANDUR POST, BENGALURU - 560 103.

33 REP. BY ITS AUTHORISED SIGNATORY, MRS. V PADMAVATHI ... PETITIONER

(BY SRI KEMPEGOWDA FOR M/S ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAW 3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAW 2003 AT ANNEX-A AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES AND ETC.,

IN WRIT PETITION No.47077/2017

BETWEEN

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED (ERSTWHILE, ZIGMA LAND DEVELOPERS PVT LTD) A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956

HAVING ITS REGISTERED OFFICE AT: 56/7, NALLAMBAKKAM VILLAGE (VIA VANDALUR) CHENNAI, TAMIL NADU-600048 AND

CORPORATE OFFICE AT: 100/1, ANCHORAGE RICHMOND ROAD, BENGALURU-560025 REPRESENTED BY ITS AUTHORISED SIGNATORY MR SHAMA SUNDER R J ... PETITIONER (BY SRI KEMPEGOWDA, ADVOCATE FOR SRI ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA AMBEDKAR VEEDHI BENGALURU-560 001

2 . BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE BENGALURU-560 002 REPRESENTED BY ITS COMMISSIONER

3 . JOINT DIRECTOR TOWN PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R- 1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYE LAW NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNX- A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES.

IN WRIT PETITION No.58170/2017

BETWEEN

M/S GOPALAN ENTERPRISES INDIA PVT LTD NO.5, RICHMOND ROAD, BENGALURU - 560 025 REP. BY ITS DIRECTOR, MR. C. PRAMOD. ... PETITIONER

(BY SRI G.KRISHNAMURTHY, SENIOR COUNSEL A/W. SRI CHANDRAKANTH PATIL K. AND SMT. APARNA N., ADVOCATES)

AND

36 VIDHANA SOUDHA, BENGALURU 560 001.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENTIRE PROCEEDINGS IN C.C.NO.146/2017 ON THE FILE OF PRINCIPAL SESSION AND SPECIAL JUDGE, D.K. MANGALORE, IN CRIME NO.86/2016 REGISTERED BY THE VENOOR POLICE AS AGAINST THE PETITIONER FOR THE OFFENCES PUNISHABLE UNDER SECTION 36, 42, 44, 3 OF MMRD ACT AND KMMC RULES 1994 AND SECTION 21[4], 21[4A], 4, A[1A] OF MINES AND MINERAL REGULATION OF DEVELOPMENT ACT AND SECTION 379 OF IPC VIDE ANNEXURE-A.

IN WRIT PETITION No.6381/2018

BETWEEN

1 . SADUPADESHA VIDYALAYA NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043

2 . SADUPADESHA VIDYALAYA TRUST NO. 28/1, HENNUR ROAD, KALYAN NAGAR, BANGALORE 560043

REPRESENTED BY THIER GPA HOLDER, M/S ASHED PROPERTIES AND INVESTMENTS PVT LTD, A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE AT NO.807, 8TH FLOOR, BARTON CENTRE, MG ROAD, BANGALORE 560001. REP BY ITS MANAGING DIRECTOR, MR. SAMEER A KHAN ... PETITIONERS

(BY SRI T.P.VIVEKANANDA, ADVOCATE)

AND

2 . THE BRUHAT BANGALORE MAHANAGARA PALIKE NR SQUARE, BANGALORE 560002, REP BY ITS COMMISSIONER,

3 . THE JOINT DIRECTOR (TOWN PLANNING NORTH) THE BRUHAT BANGALORE MAHANAGARA PALIKE, NR SQUARE, BANGALORE 560002.

... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD:24.1.2018 AT ANNEXURE-H ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.48,11,250/- TOWARDS THE GROUND RENT.

IN WRIT PETITION No.9028/2018

BETWEEN

M/S ZONASHA ESTATES AND PROJECTS NO.1075, 2ND FLOOR, 12TH MAIN, 8TH CROSS, INDIRANAGAR, BENGALURU – 560 038 REPRESENTED BY ITS PARTNER, SRI R.NAGARAJ AGED ABOUT 58 YEARS. ... PETITIONER (BY SRI SHIVANANDA S., ADVOCATE)

39 AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DTD: 4.9.2015 LEVYING FEES FOR ISSUE OF I.T/B.T BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNEXURE-H AND THE DEMAND NOTICE ISSUED BY THE R-2 COMMISSIONER DTD:15.2.2018 AS CONTAINED IN ANNEXURE-J AND ETC.,

IN WRIT PETITION No.9581/2018

BETWEEN

M/S ESTEEM ICON A PARTNERSHIP FIRM HAVING ITS OFFICE AT NO.32,33,34

40 3RD FLOOR, SNS CHAMBER, 239, SANKEY ROAD, SADASHIVANAGAR, BENGALURU – 560 080 REPRESENTED BY ITS PARTNER SRI NARAINDAS BODARAM. ... PETITIONER (BY SRI SHIVANANDA S., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE 2ND RESPONDENT COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T/B.T BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN

41 ANNEXURE-G, AND THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT COMMISSIONER DATED 17.2.2018, AS CONTAINED IN ANNEXURE-H AND ETC.,

IN WRIT PETITION No.11868/2018

BETWEEN

M/S ESTEEM ROYALE A PARTNERSHIP FIRM HAVING ITS OFFICE AT NO.32, 33, 34 3RD FLOOR, SNS CHAMBER, 239, SANKEY ROAD SADASHIVANAGAR BENGALURE – 560 080 REPRESENTED BY ITS PARTNER SRI SUNIL S. BATHIJA. ... PETITIONER (BY SRI SHIVANANDA S., ADVOCATE)

AND

42 TOWN AND COUNTRY PLANNING (SOUTH), BRUHAT BANGALORE MAHANAGARA PALIKE N.R.SQUARE, BENGALURU – 560 002. ... RESPONDENTS

(BY SRI SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DTD: 4.9.2015 LEVYING FEES FOR ISSUE OF I.T./B.T./APARTMENTS BUILDING LICENSE/SANCTION PLAN, AS CONTAINED IN ANNEXURE-F AND THE DEMAND NOTICE ISSUED BY THE R-3 COMMISSIONER DTD:8.3.2018 AS CONTAINED IN ANNEXURE-G AND ETC.,

IN WRIT PETITION No.12522/2018

BETWEEN

M/S. SUMADHURA INFRACON PVT. LTD., A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE INDIAN COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT NO.43, 2ND FLOOR, "CKB PLAZA", VARTHUR MAIN ROAD, MARATHAHALLI, BENGALURU – 560 037,

REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, SRI G. MADHUSUDHAN, SON OF LATE SRI. SATTAIAH. ... PETITIONER (BY SRI SHIVANANDA S., ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

IN WRIT PETITION No.13143/2018

BETWEEN

M/S SNS PLAZA A PARTNERSHIP FIRM, HAVING ITS OFFICE AT 239, 3RD FLOOR, SNS CHAMBER, SANKEY ROAD, SADASHIVANAGAR, BENGALURU 560080, REP BY ITS PARTNER, SRI. NARINDAS BODARAM ... PETITIONER (BY SRI SHIVANANDA S, ADVOCATE)

44 AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU 560001

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE, N R SQUARE, BENGALURU 560002

3 . THE JOINT DIRECTOR TOWN AND COUNTY PLANNING (NORTH), BRUHAT BANGALORE MAHANAGAR PALIKE, N R SQUARE, BENGALURU 560002.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T/B.T/APARTMENTS BUILDING LICENSE / SANCTION PLAN AS, AS CONTAINED IN ANNEX-F, AND THE DEMAND NOTICE ISSUED BY R-3 COMMISSIONER DATED 16.3.2018 AS CONTAINED IN ANNEXURE- G AND ETC.,

45 IN WRIT PETITION No.13465/2018

BETWEEN

2 . DAZZLE TRADING LLP FORMERLY KNOWN AS DAZZLE TRADING PRIVATE LIMITED A LIMITED LIABILITY PARTNERSHIP INCORPORATED UNDER THE PROVISIONS OF LIMITED LIABILITY PARTNERSHIP ACT 2008 HAVING ITS REGISTERED OFFICE AT NO.222, GOKALDAS CHAMBERS, 5TH MAIN, SADASHIVNAGAR, BELLARY ROAD, BENGALURU-560 080 REPRESENTED BY ITS POWER OF ATTORNEY HOLDER SATTVA HOUSING PVT. LTD. THROUGH AUTHORIZED REPRESENTATIVE MR.ASHWIN SANCHETI AGED ABOUT 41 YEARS. ... PETITIONERS

(BY SMT. ANUPARNA BORDOLOI, ADVOCATE FOR M/S SHETTY & HEGDE ASSOCIATES)

AND

1 . THE STATE OF KARNATAKA DEPARTMENT OF TOWN AND COUNTRY PLANNING REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA, BENGALURU-560 001.

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGAR PALIKE, N.R.SQUARE, BENGALURU-560 002.

3 . JOINT DIRECTOR OF TOWN PLANNING (NORTH) BRUHAT BANGALORE MAHANAGAR PALIKE, N.R.SQUARE, BENGALURU-560 002

4 . ADDITIONAL DIRECTOR (TOWN PLANNING) BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560 002.

... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 TO R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENDORSEMENT DTD 28.02.2018 ISSUED BY R-3 SO FAR AS IT DIRECTS THE PETITIONER HEREIN TO DEPOSIT GROUND RENT OF RS.2,30,15,000/- VIDE ANNX- A & ETC.

IN WRIT PETITION No.14265/2018

BETWEEN

2 . SMT G VANITHA W/O SRI G PRABHU, AGED ABOUT 38 YEARS,

3 . SMT G KOKILA W/O VINOD, AGED ABOUT 36 YEARS,

ALL ARE R/AT NO.80, 2ND MAIN ROAD, I CROSS, DEFENCE COLONY, INDIRANAGAR, BENGALURU-560038.

... PETITIONERS (BY SRI SHIVANANDA S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560001.

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560002.

48 3 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DTD:4.9.2015 LEVYING FEES FOR ISSUE OF I.T./B.T. BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE-E AND THE DEMAND NOTICE ISSUED BY THE R-2 COMMISSIONER DTD:21.3.2018 AS CONTAINED IN ANNEXURE-F & ETC.,

IN WRIT PETITION No.14307/2018

BETWEEN

1 . MRS. B.V.JAYALAKSHMI AGED 62 YEARS, D/O LATE P N VENKATARAMANASWAMY, R/AT NO.127/11, BULL TEMPLE ROAD, K.G.NAGAR, BENGALURU-560019.

2 . B N CHETHAN AGED 32 YEARS, S/O B V NANJUNDAPPA, R/AT NO.67/1-11, 7TH CROSS, SUBRAMANYAPURA MAIN ROAD, KADRENAHALLI, BSK 2ND STAGE, BENGALURU-560070.

49 3 . B N MADHURYA AGED 28 YEARS, D/O LATE B V NANJUNDAPPA, R/AT NO.1075/2, 8TH CROSS, ST.THOMAS TOWN, LINGARAJAPURAM, KACHARAKANAHALLI, BENGALURU-560084.

4 . SMT SHANTHA AGED 51 YEARS, W/O LATE B V JAYANTH, R/AT NO.457, ITI LAYOUT, OPPOSITE TO GOPALAN ARCHADE, MYSORE ROAD, BENGALURU-560039

5 . B J KIRAN AGED 30 YEARS, S/O LATE B V JAYANTH, R/AT NO.457, ITI LAYOUT, OPPOSITE TO GOPALAN ARCHADE, MYSORE ROAD, BENGALURU-560039

6 . B JAYAMMA AGED 49 YEARS, W/O B V SOMASHEKAR, R/AT NO.18, IST MAIN ROAD, BHEL LAYOUT, KENCHAHALLI, R.R.NAGAR, BENGALURU-560098.

7 . B S PUNEETH AGED 27 YEARS, S/O LATE B V SOMASHEKAR, R/AT NO.18, IST MAIN ROAD, BHEL LAYOUT, KENCHENAHALLI, R.R.NAGAR, BENGALURU-560098.

50 8 . B S NAVYASHREE AGED 20 YEARS, D/O LATE B V SOMASHEKAR, R/AT NO.18, IST MAIN ROAD, BHEL LAYOUT, KENCHENAHALLI, R.R.NAGAR, BENGALURU-560098.

9 . B V PREMA KUMARI AGED 52 YEARS, D/O LATE P N VENKATARAMANASWAMY, R/AT NO.426, RAJARAJESHWARI NILAYA, 5TH MAIN, 5TH CROSS, KENGERI SATELLITE TOWN, BENGALURU-560060.

ALL THE PETITIONERS ARE REPRESENTED BY THEIR GENERAL POWER OF ATTORNEY HOLDER M/S M N LANDMAARK, A REGISTERED PARTNERSHIP FIRM, HAVING ITS REGISTERED OFFICE AT NO.11, A.S.COMPLEX, 8TH MAIN, BASAVESHWARANAGAR, BENGALURU-560079 BY ITS MANAGING DIRECTOR, SRI D RAGHU. ... PETITIONERS

(BY SRI VIVEKANANDA.T.P., ADVOCATE)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR.AMBEDKAR VEEDHI, BENGALURU-560001

2 . THE BRUHATH BANGALORE MAHANAGARA PALIKE N.R.SUQARE, BENGALURU-560002 REPRESENTED BY ITS COMMISSIONER

3 . THE JOINT DIRECTOR TOWN PLANNING (SOUTH) BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560002. ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD:21.3.2018 AT ANNEXURE-D ISSUED BY THE R-3 IN SO FAR AS THE DEMAND OF RS.54,41,670.27/- TOWARDS THE GROUND RENT AND RS.1,06,83,560.47 TOWARDS THE LICENSE FEE & ETC.,

IN WRIT PETITION No.16282/2018

BETWEEN

BHARTIYA CITY DEVELOPERS PRIVATE LIMITED A COMPANY INCORPORTED UNDER THE COMPANIES ACT 1956, HAVING ITS OFFICE AT 100/1, GROUND FLOOR, ANCHORAGE-1, RICHMOND ROAD, BENGALURU-560 025 REPRESENTED BY ITS AUTHORISED SIGNATORY MR SHAMA SUNDER R J

52 S/O LATE MR R M JANARDHAN AGED ABOUT 55 YEARS ... PETITIONER

(BY SMT. ANUPARNA BORDOLOI, ADVOCATE)

AND

1 . THE STATE OF KARNATAKA DEPARTMENT OF TOWN AND COUNTRY PLANNING, REPRESENTED BY ITS CHIEF SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560 002

3 . JOINT DIRECTOR OF TOWN PLANNING (NORTH) BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560 002

4 . ADDITIONAL DIRECTOR (TOWN PLANNING) BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 TO R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENDORSEMENT DTD 17.02.2018 ISSUED BY R-3 SO FAR AS IT DIRECTS THE PETITIONER HEREIN TO

53 DEPOSIT GROUND RENT OF RS.2,04,09,706/- AND LICENSE FEE OF RS.2,63,94,789/- VIDE ANNX-A.

IN WRIT PETITION No.16990/2018

BETWEEN

M/S. YUKEN INDIA PVT. LTD., REGISTERED OFFICE AT NO. 16, WHITEFIELD ROAD, WHITEFIELD, BENGALURU-560 066, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER,

BRIGADE ENTERPRISES LTD., 29TH AND 30TH FLOOR, WORLD TRADE CENTER, 26/1, BRIGADE GATEWAY, DR. RAJKUMAR ROAD, MALLESHWARAM, RAJAJINAGAR, BENGALURU-560 055, REPRESENTED BY SMT. GAYATHRI SHEELAVANT, AGED ABOUT 36 YEARS. ... PETITIONER (BY SRI SHIVANANDA S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560 001.

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE, N.R. SQUARE, BENGALURU-560 002.

3 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH), BRUHATH BANGALORE MAHANAGARA PALIKE, N.R. CIRCLE, BENGALURU-560 002. ... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T BUILDING LICENSE / SANCTION PLAN AS CONTAINED IN ANNEX-E, AND THE DEMAND NOTICE ISSUED BY R-3 DATED 6.4.2018 AT ANNEX-F & ETC.,

IN WRIT PETITION No.17048/2018

BETWEEN

1 . SRI. AL MUTHAIAH SON OF LATE SRI M.AL. ALAGAPPA CHETTIAR AGED ABOUT 84 YEARS RESIDING AT NO.34, RMV EXTENSION, SADASHIVANAGAR BENGALURU - 560080

2 . SRI A L ANNAMALAI SON OF LATE SRI M.A.L. ALAGAPPA CHETTIAR AGED ABOUT 68 YEARS RESIDING AT NO 221, UPPER PALACE ORCHARDS BELLARY ROAD, SADASHIVANAGAR

55 BENGALURU - 560080 REP BY THEIR POWER OF ATTORNEY HOLDER.

BRIGADE ENTERPRISES LTD 29TH & 30TH FLOOR, WORLD TRADE CENTER, 26/1, BRIGADE GATEWAY, DR RAJKUMAR ROAD, MALLESHWARAM, RAJAJINAGAR BENGALURU - 560055 REPRESENTED BY SMT ROHINI B M AGED ABOUT 38 YEARS ... PETITIONERS (BY SRI SHIVANANDA S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA BENGALURU - 560001

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU - 560002

3 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BANGALORE MAHANAGARA PALIKE N R CIRCLE, BENGALURU - 560002 ... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

56 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO i) QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DTD 4.9.2015 LEVYING FEES FOR ISSUE OF I.T/B.T BUILDING LICENSE/SANCTION PLAN AS VIDE ANNX-E AND THE DEMAND NOTICE ISSUED BY THE R-3 JOINT DIRECTOR DTD 09.04.2018 VIDE ANNX-F & ETC.,

IN WRIT PETITION No.17262/2018

BETWEEN

SRI R. SHANKARAPPA S/O. LATE RAMAKRISHNAPPA, AGED ABOUT 61 YEARS R/AT NO. 31, KENCHENAHALLI, IDEAL HOME TOWNSHIP, RAJARAJESHWARINAGAR, MYSORE ROAD, BENGALURU 560098 ... PETITIONER (BY SRI SHIVANANDA.S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDL CHIEF SECRETARY, URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU 560001

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE, NR SQUARE, BENGALURU 560002

3 . THE ASSISTANT DIRECTOR TOWN AND COUNTRY PLANNING, RAJARAJESHWARINAGAR DIVISION, BRUHAT BANGALORE MAHANAGARA PALIKE,

57 RAJARAJESWARINAGARA, BENGALURU 560098 ... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T BUILDING LICENSE / SANCTION PLAN AS CONTAINED IN ANNEX-E, AND THE DEMAND NOTICE ISSUED BY R-3 DATED 7.3.2018 AS CONTAINED AT ANNEX-F & ETC.,

IN WRIT PETITION No.17350/2018

BETWEEN

M/S VASTHU PROPERTIES NO.627, 14TH CROSS, J.P. NAGAR, I PHASE, BENGALURU - 560078. REPRESENTED BY ITS PARTNER SRI SHIVANAGOUDA PATIL. ... PETITIONER (BY SRI SHIVANANDA S, ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560001.

58 2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE, N.R. SQUARE, BENGALURU - 560002.

3 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (SOUTH), BRUHAT BANGALORE MAHANAGARA PALIKE, N.R. CIRCLE, BENGALURU - 560002. ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T BUILDING LICENSE / SANCTION PLAN AS CONTAINED IN ANNEX-E, AND THE DEMAND NOTICE ISSUED BY R-3 DATED 21.3.2018 AT ANNEX-F & ETC.,

IN WRIT PETITION No.17352/2018

BETWEEN

1 . SRI B M RAMANNA S/O LATE MUNIYAPPA, SINCE DECEASED BY HIS LRS B R ANANDA KUMAR S/O LATE B M RAMANNA, AGED ABOUT 58 YEARS R/A SY NO.209/3, KODIGEHALLI HOBLI, BENGALURU NORTH TALUK, BENGALURU

59 2 . SRI K RAJANNA S/O SRI B KRISHNAPPA, AGED ABOUT 66 YEARS R/A SY.NO.209/8 AND 209/6, KODIGEHALLI VILLAGE, YELAHANKA HOBLI, BENGALURU NORTH TALUK, BENGALURU

3 . SRI N SHIVAKUMAR S/O P NANJUNDAPPA, AGED ABOUT 55 YEARS R/A SY.NO.209/4, KODIGEHALLI VILLAGE, YELAHANKA HOBLI, BENGALURU NORTH TALUK, BENGALURU

4 . SRI K G VENKATESH S/O LATE GUNGAPPA, AGED ABOUT 62 YEARS R/A SY.NO.209/7, KODIGEHALLI VILLAGE, YELAHANKA HOBLI, BENGALURU NORTH TALUK, BENGALURU

ALL THE PETITIONERS ARE REPRESENTED BY THEIR GPA HOLDER SRI S.A.KABEER, M/S ALPINE HOUSING DEVELOMENT CORPORATION LTD., NO.302,ALPINE ARCH NO.10, LANGFORD ROAD, BENGALURU-560 027

... PETITIONERS (BY SRI SHIVANANDA S, ADVOCATE)

AND

1 . THE STATE OF KARNATAKA

60 REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, URBAN DEVELOPMENT DEPARTMENT VIDHANA SOUDHA, BENGALURU-560 001

2 . THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.SQUARE BENGALURU-560 002

3 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BANGALORE MAHANAGARA PALIKE, N.R.CIRCLE BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T BUILDING LICENSE / SANCTION PLAN AS CONTAINED IN ANNEX-E, AND THE DEMAND NOTICE ISSUED BY R-3 DATED 9.4.2018 DIRECTING THE PETITIONER TO DEPOSIT A SUM OF RS.41,17,000/- TOWARDS GROUND RENT, DEVELOPMENT FEE FOR THE BUILDING AND SITE, SECURITY DEPOSIT, LICENCE FEE, COMPOUND WALL FEE AND RS. 18,69,000/- TOWARDS LABOUR WELFARE FUND CONTRIBUTION AS CONTAINED AT ANNEX-F & ETC.,

61 IN WRIT PETITION No.17356/2018

BETWEEN

SMT B S SUSHEELA RAMAMURTHY D/O. SRI. B. SIDDAGANGAIAH, W/O. SRI. B. RAMMURTHY, AGED ABOUT 59 YEARS, R/AT. NO.2240, 23RD CROSS, BSK 2ND STAGE, BENGALURU - 560070. ... PETITIONER (BY SRI SHIVANANDA S., ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

62 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T BUILDING LICENSE / SANCTION PLAN, AS CONTAINED IN ANNEX-E, AND THE DEMAND NOTICE ISSUED BY R-3 DATED 8.3.2018 DIRECTING THE PETITIONER TO DEPOSIT A SUM OF RS.68,86,000/- TOWARDS GROUND RENT, DEVELOPMENT FEE FOR THE BUILDING AND SITE, SECURITY DEPOSIT, LICENCE FEE, COMPOUND WALL FEE AND RS.45,16,000/- TOWARDS LABOUR WELFARE FUND CONTRIBUTION AS CONTAINED IN ANNEX-F AND ETC.

IN WRIT PETITION No.18297/2018

BETWEEN

M/S. CONCORD HOUSING CORPORATION LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, HAVING ITS OFFICE AT NO.46/A, 1ST MAIN, 3RD PHASE, J. P. NAGAR, BENGALURU,

REPRESENTED BY ITS DIRECTOR, MR. R.G. ANIL, S/O. R. GOPAL REDDY, AGED ABOUT 29 YEARS. ... PETITIONER

(BY SMT. ANUPARNA BORDOLOI, ADVOCATE (VIDEO CONFERENCING)

AND

... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 TO R4(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENDORSEMENT DATED 11.04.2018 ISSUED BY RESPONDENT NO.3 SO FAR AS IT DIRECTS THE PETITIONER HEREIN TO DEPOSIT GROUND RENT OF RS.35,20,354/- AND LICENSE FEE OF RS.69,78,899/- (ANNEXURE-A) ETC.

IN WRIT PETITION No.18530/2018

BETWEEN

SRI G V RAJASHEKAR S/O. GUDIMETLA KOTA NARASIMHA RAO, AGED ABOUT 50 YEARS, M/S. VISHALAKSHI HOUSING PROJECTS, NO.88/1, 1ST FLOOR,

64 BEL CORPORATE OFFICE, BENGALURU RING ROAD, BENGALURU - 560048. ... PETITIONER (BY SRI NAGARAJA T., ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR DTD:21.9.2017 ISSUED BY THE R-2 PRODUCED AT ANNEXURE-C AND DEMAND NOTICE DTD6.4.2018 ISSUED BY THE R-3 PRODUCED AT ANNEXURE-B.

65 IN WRIT PETITION No.23726/2018

BETWEEN

SRI. K S SATHYANARAYANAREDDY S/O.LATE SARREDDY, AGED ABOUT 51 YEARS R/AT. ROW HOUSE NO.141, DSR ELITE, MAHADEVPURA, BENGALURU - 560045. ... PETITIONER (BY SRI NAGARAJA T., ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR DATED 21.09.2017 ISSUED BY R-2

66 AT ANNEX-G AND DEMAND NOTICE DATED 21.04.2018 ISSUED BY R-3 VIDE ANNEX-F ETC.

IN WRIT PETITION No.25545/2018

BETWEEN

SMT. SULOCHANA RAMESH W/O. SRI P. RAMESH, NO. 3797, SAI CHITTA, 7TH MAIN, HAL 2ND STAGE, INDIRANAGAR, BENGALURU 560038.

REPTD. BY HER POWER OF ATTORNEY HOLDER M/S SURAJ DWELLERS (PVT.) LTD., A PRIVATE LIMITED COMPANY HAVING ITS REGISTERD OFFICE AT SURAJ GANGA ARCADE NO. 332/7, 14TH CROSS, 2ND BLOCK, JAYANAGAR, BENGALURU 560011. REP. BY ITS DIRECTOR, SRI. L SURESH ... PETITIONER (BY SRI SHIVANANDA S., ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T BUILDING LICENSE / SANCTION PLAN, AS CONTAINED IN ANNEX-G, AND THE DEMAND NOTICE ISSUED BY R-3 DATED 5.5.2018 DIRECTING THE PETITIONER TO DEPOSIT A SUM OF RS. 45,63,000/- TOWARDS GROUND RENT, GST, PLAN COPY FEE, TANK REJUVENATION FEE, AS CONTAINED IN ANNEX-H ETC.

IN WRIT PETITION No.25850/2018

BETWEEN

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED AND CORPORATE OFFICE AT SOBHA, SARJAPUR- MARTHAHALLI OUTER RING ROAD(ORR) DEVERABEESANAHALLI BELLANDUR POST BENGALURU - 560103 REPRESENTED BY ITS AUTHORISED SIGNATORY

68 MR RAGHAVENDRA N R ... PETITIONER

(BY SRI KEMPEGOWDA FOR M/S.ANUP S. SHAH LAW FIRM, ADVOCATES (VIDEO CONFERENCING))

AND

... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTION DECLARING THE BYELAW 3.9 IN THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS, 2003 (ANNEXUER-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

69 IN WRIT PETITION No.27638/2018

BETWEEN

M/S BRIGADE ENTERPRISES LIMITED A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT 29TH AND 30TH FLOORS, WTC-BENGALURU MALLESHWARAM-RAJAJINAGAR BENGALURU – 560 55 REPRESENTED BY ITS

AUTHORISED SIGNATORY, SRI UDAYA KUMAR. ... PETITIONER

(BY SRI SHIVANANDA S, ADVOCATE (VIDEO CONFERENCING))

AND

70 (BY SRI R.SRINIVAS GOWDA, AGA FOR R1(PHYSICAL HEARING); SRI SREENIDHI V AND SRI SINCHANA M.R., ADVOCATE FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T BUILDING LICENSE / SANCTION PLAN, AS CONTAINED IN ANNEX-F, AND THE DEMAND NOTICE ISSUED BY R-3 DATED 12.6.2018 AS CONTAINED IN ANNEX-K AND ETC.,

IN WRIT PETITION No.28692/2018

BETWEEN

L & T CONSTRUCTIONS EQUIPMENT LIMITED-REALTY DIVISION ( A WHOLLY OWNED SUBSIDIARY OF LARSEN & TOURBO LIMITED) A COMPANY UNDER THE COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT L & T HOUSE, N.M.MARG, BALLARD ESTATE, MUMBAI – 400 001 MAHARASHTRA, INDIA

HAVING ITS CORPORATE OFFICE AT BELLARY ROAD, BYATARAYANAPURA, BENGALURU – 560 092 REPRESENTED BY ITS AUTHORIZED SIGNATORY AND BUSINESS HEAD MR.K.CHANDRASHEKAR ... PETITIONER

(BY SRI SHRAVANTH ARYA TANDRA FOR SMT. SANJANTHI SAJAN POOVAYYA, ADVOCATES)

71 AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING); SRI SREENIDHI V., AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS` FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT RESPONDENT NO.3 IS NOT EMPOWERED TO DEMAND OR RECEIVE GROUND RENT WHEN PUBLIC LAND IS NOT USED FOR STOCKING OR STORING OF THE BUILDING MATERIALS AND ETC.,

IN WRIT PETITION No.29867/2018

BETWEEN

72 SON OF LATE SRI C. ARUNACHALAM AGED ABOUT 55 YEARS, RESIDING AT NO.974-A, 2ND MAIN, 4TH BLOCK, RAJAJINAGAR. BENGALURU-560010

REP. BY THEIR POWER OF ATTORNEY HOLDER

BRIGADE ENTERPRISES LTD 29TH & 30TH FLOOR, WORLD TRADE CENTER 26/1, BRIGADE GATEWAY DR RAJKUMAR ROAD, MALLESWARAM RAJAJINAGAR, BENGALURU - 560055 REP BY SRI UDAYA KUMAR AGED ABOUT 51 YEARS, ... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND

73 2. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE, BENGALURU-560 002

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING); SRI SREENIDHI V., AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE 2ND RESPONDENT COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T./B.T BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE-F, AND THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT - ADDITIONAL DIRECTOR DATED 06.07.2018, AS CONTAINED IN ANNEXURE-G ETC.

IN WRIT PETITION No.30066/2018

BETWEEN

74 W/O S V PRASAD, NARAYANADRI HOSPITAL RENIGUNTA ROAD, TIRUPATHI-517 506 ... PETITIONERS

(BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING); SRI SREENIDHI V., AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 6.4.2018 AT ANNEX-F ISSUED BY R-3 ONLY IN SO FAR AS THE DEMAND OF RS.16,84,884/- TOWARDS THE GROUND RENT AND GST OF RS.3,03,272/- ETC.

75 IN WRIT PETITION No.30415/2018

BETWEEN

H V VENTURE PROJECTS PVT LTD (UNIT OF HABITAT VENTURES) #26, SHANKARMUTT ROAD BASAVANAGUDI BENGALURU-560 004 REP BY ITS DIRECTOR MR. BHASKAR T. NAGENDRAPPA ... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE 2ND RESPONDENT COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUES OF MULTI STORIED BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE- J, AND THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT - ADDITIONAL DIRECTOR DATED 06.07.2018, AS CONTAINED IN ANNEXURE-K ETC.

IN WRIT PETITION No.30867/2018

BETWEEN

M/S CORNERSTONE BAY EAST DEVELOPERS PVT LTD OFFICE AT: CORNERSTONE HOUSE, # 583, 9TH MAIN, OFF CMH ROAD, INDIRANAGAR I STAGE, BENGALURU - 38

REP BY ITS GPA HOLDER, M/S MYSORE PROJECTS PVT LTD, REGD.OFFICE AT 29TH FLOOR, WORLD TRADE CENTRE, BRIGADE GATEWAY CAMPUS, 26/1, DR.RAJKUMAR ROAD, MALLESHWARAM, RAJAJINAGAR, BENGALURU – 560 055

REP. BY ITS AUTHORIZED SIGNATORY, MR. UDAYA KUMAR A. ... PETITIONER (BY SRI SAMMITH S., ADVOCATE )

AND

77 VIDHANA SOUDHA, BENGALURU-560001

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE 2ND RESPONDENT COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T/B.T BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE- E, AND THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT COMMISSIONER DATED 11.07.2018, AS CONTAINED IN ANNEXURE-F ETC.

IN WRIT PETITION No.33013/2018

BETWEEN

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 AND HAVING ITS REGISTERED AND

78 CORPORATE OFFICE AT SOBHA SARJAPUR MARTHAHALLI OUTER RING ROAD (ORR) DEVERABEESANAHALLI BELLANDUR POST BENGALURU – 560 103 REPRESENTED BY ITS AUTHORISED SIGNATORY MR RAGHAVENDRA N R AGED ABOUT 39 YEARS ... PETITIONER (BY SRI SANJAY NAIR, ADVOCATE)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYE-LAWS 3.9 IN THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS, 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.33406/2018

BETWEEN

THE SOCIETY OF THE SERVANTS OF THE HOLY SPIRIT, A SOCIETY REGISTERED UNDER THE KARNATAKA SOCIETIES REGISTRATION ACT HAVING ITS REGISTERED OFFICE AT CONVENT OF THE HOLY SPIRIT, BANNERGHATTA ROAD, BENGALURU – 560 076.

REPRESENTED BY ITS GPA HOLDER M/S ASHED PROPERTIES AND INVESTMENTS (PVT) LTD., A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT HAVING REGISTERED OFFICE AT NO.154/1 SAMEER HOUSE, WHEELER ROAD FRASER TOWN, BENGALURU - 560005 REPRESENTED BY ITS MANAGING DIRECTOR: MR SAMEER A KHAN ... PETITIONER (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE, BENGALURU – 560002

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 6.7.2018 AT ANNEX-E ISSUED BY R-3 IN SO FAR AS THE DEMAND OF RS.27,82,898/- TOWARDS THE GROUND RENT, RS.5,00,922/- TOWARDS TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC.

IN WRIT PETITION No.34265/2018

BETWEEN

81 3. SMT.NAGARATHNAMMA

AGED 57 YEARS, D/O LATE CHIKKA ABBAIAH, W/O SRI KRISHNAMURTHY, R/AT MUNNEKOLAL MARATHAHALLI POST, BENGALURU – 560 037.

AGED 60 YEARS, S/O LAKSHMAIAH REDDY, HUSBAND OF LATE BAGYAMMA, R/AT NO.7, ROOPENA AGRAHARA, KUDLU VILLAGE, SARJAPUR HOBLI, BENGALURU SOUTH TALUK, BENGALURU URBAN DISTRICT.

REPRESENTED BY THEIR GPA HOLDER, M/S. G.K.SHELTERS (P) LTD., A COMPANY INCORPORATED UNDER PROVISIONS OF INDIAN COMPANIES ACT, HAVING REGISTERED OFFICE AT NO.27,

82 9TH MAIN ROAD, JAYANAGAR 3RD BLOCK, BENGALURU – 560 011 REPRESENTED BY ITS MANAGING DIRECTOR, SRI K.NARASIMHULU NAIDU. ... PETITIONERS (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 12.04.2018 AT ANNEXURE-J ISSUED BY THE RESPONDENT NO.3 DEMANDING A SUM OF RS.10,74,000/- TOWARDS THE GROUND RENT AND ETC.,

IN WRIT PETITION No.35728/2018

BETWEEN

M. MR RAMAIAH S/O LATE SRI RANGASWAMAPPA, AGED ABOUT 72 YEARS, RESIDING AT GOKULA HOUSE, GOKULA MATHIKERE, BENGALURU - 560 054. REPRESENTED BY HIS GPA HOLDER, M/S A & G ENTERPRISES, REGD. OFFICE AT: SNS CHAMBER, #239, SANKEY ROAD, BENGALURU - 80 REPRESENTED BY ITS PARTNER, GAURAV AHUJA. ... PETITIONER (BY SRI SAMMITH S., ADVOCATE )

AND

84 (BY SRI R. SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE CIRCULAR ISSUED BY THE 2ND RESPONDENT COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T/B/T BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE- E, AND THE DEMAND NOTICE ISSUED BY THE 3RD RESPONDENT ASSISTANT DIRECTOR BEARING DEMAND NOTICE DATED 13.07.2018, AS CONTAINED IN ANNEXURE-F AND ETC.,

IN WRIT PETITION No.36017/2018

BETWEEN:

VASWANI ESTATES DEVELOPERS PRIVATE LIMITED BEING A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 HAVING ITS REGISTERED OFFICE AT NO.30, VICTORIA ROAD BENALURU - 560 047.

REPRESENTED BY ITS DIRECTOR MR. ARUN A. ADVANI

... PETITIONER

(BY MS. NAYANTARA FOR SRI G. L. VISHWANATH, ADVOCATES (PHYSICAL HEARING))

AND:

85 AMBEDKAR VEEDI BENGALURU - 560 001.

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENDORSEMENT DATED 10.07.2018 AT ANNEXURE-J ISSUED BY RESPONDENT NO.3 INSOFAR AS IT SEEKS TO RECOVER RS.67,61,057/- AS GROUND RENT AND GST OF RS.12,16,990/- AT THE RATE OF 18% LEVIED ON THE GROUND RENT FROM THE PETITIONER COMPANY AND ETC.,

IN WRIT PETITION No.41121/2018

BETWEEN

86 5TH MAIN ROAD, GANDHINAGAR, BENGALURU – 560 009

REPRESENTED BY ITS POWER OF ATTORNEY HOLDER: M/S SOBHA LIMITED.

(BY SRI VEERESH R. BUDIHAL FOR M/S.ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

TOWN PLANNING (SOUTH) BRUHAT BANGALORE MAHANAGARA PALIKE N.R SQUARE,

87 BENGALURU - 560002

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS 3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.41409/2018

BETWEEN

BOTH ARE RESIDING AT NO.315, 8TH CROSS ROAD, LAKSHMI ROAD SHANTHINAGAR BENGALURU - 560027

PETITIONERS ARE REPRESENTED BY THEIR GENERAL POWER OF ATTORNEY HOLDER M/S BREN CORPORATION PVT LTD THIRD FLOOR, BALAVANA, PLOT NO.61, 5TH A BLOCK, KORAMANGALA, BENGALURU - 560095

88 BY ITS MANAGING DIRECTOR SRI J BOOPESH REDDY ... PETITIONERS (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD: 7.9.2018 AT ANNEXURE-F ISSUED BY THE R-3 IN SO FAR AS THE DEMAND OF RS.33,28,989/- TOWARDS THE GROUND RENT, RS.2,99,609/- + RS.2,99,609/- TOWARDS GST AND RS.66,84,763/- TOWARDS LICENSE FEE ETC.

IN WRIT PETITION No.42748/2018

BETWEEN

SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS OFFICE AT SARJAPUR-MARTHAHALLI OUTER RING ROAD (ORR) DEVERABESANAHALLI, BELLANDUR POST BENGALURU-560 103

REPRESENTED BY ITS AUTHORISED SIGNATORY MR RAGHAVENDRA N R ... PETITIONER (BY SRI SANJAY NAIR, ADVOCATE)

AND

90 SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS 3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 AT ANNEX-A AS UN-CONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.45817/2018

BETWEEN

(BY SRI SAMMITH S., ADVOCATE (PHYSICAL HEARING))

AND

91 VIDHANA SOUDHA, BENGALURU – 560 001.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 DATED 4.9.2015 LEVYING FEES FOR ISSUE OF I.T / B.T. BUILDING LICENSE / SANCTION PLAN AS, AS CONTAINED IN ANNEX- E, AND THE DEMAND NOTICE ISSUED BY R-3 DEMAND NOTICE DATED 4.9.2018 VIDE ANNEX-F AND ETC.,

IN WRIT PETITION No.52417/2018

BETWEEN

PETITIONERS 1 TO 3 ARE RESIDING AT NO.61, SEETHARAM PALYA, MAHADEVAPURA POST, BENGALURU – 560 048.

REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER M/S BRIGADE ENTERPRISES LTD.,

HAVING ITS REGISTERED OFFICE AT 29TH AND 30TH FLOOR, WORLD TRADE CENTER, 26/1, BRIGADE GATEWAY, DR. RAJKUMAR ROAD, MALLESWARAM, RAJAJINAGAR, BENGALURU – 560 055 REP. BY MR. UDAYA KUMAR AGED ABOUT 51 YEARS. ... PETITIONERS

(BY SRI SAMMITH S., ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DTD:4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE, AS CONTAINED IN ANNEXURE-E, AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDITIONAL DIRECTOR DTD:14.11.2018 AS CONTAINED IN ANNEXURE-H AND ETC.,

IN WRIT PETITION No.53220/2018

BETWEEN

L & T CONSTRUCTIONS EQUIPMENT LIMITED – REALTY DIVISION ( A WHOLLY OWNED SUBSIDIARY OF LARSEN & TOUBRO LIMITED) A COMPANY UNDER THE COMPANIES ACT 2013, HAVING ITS REGISTERED OFFICE AT L & T HOUSE, N M MARG, BALLARD ESTATE, MUMBAI - 400 001 MAHARASHTRA INDIA,

HAVING ITS CORPORATE OFFICE AT

94 BELLARY ROAD, BYATARAYANAPURA, BENGALURU-560092

REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR K CHANDRASHEKAR. ... PETITIONER

(BY SRI SUDHEER H.M. AND SRI S. GURU PRASANNA, FOR M/S. ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT R-3 IS NOT EMPOWERED TO DEMAND OR RECEIVE GROUND RENT WHEN PUBLIC LAND IS NOT

95 USED FOR STOCKING OR STORING OF THE BUILDING MATERIALS ETC.

IN WRIT PETITION No.57548/2018

BETWEEN

M/S SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED AND CORPORATE OFFICE AT: "SOBHA", SARJAPUR-MARATAHALLI OUTER RING ROAD (ORR), DEVERABEESANAHALLI, BELLANDUR POST, BENGALURU-560103.

REPRESENTED BY ITS AUTHORISED SIGNATORY, MR.RAGHAVENDRA N R . ... PETITIONER

(BY SRI SANJAY NAIR AND SRI KEMPEGOWDA FOR M/S. ANUP S. SHAH LAW FIRM, ADVOCATES)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYE LAW NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.57893/2018

BETWEEN

7TH SECTOR, HSR LAYOUT, BENGALURU – 560 034.

ALL ARE REPRESENTED BY THEIR GPA PURVA STAR PROPERTIES PVT. LIMITED, (A WHOLLY OWNED SUBSIDIARY OF PURAVANKARA PROJECTS LTD.,) NO.130/1, ULSOOR ROAD,

98 BENGALURU – 560 042 REPRESENTED BY ITS AUTHORISED SIGNATORY B.PRAVEEN KUMAR. ... PETITIONERS

(BY SRI JOSEPH ANTHONY, ADVOCATE)

AND

REPRESENTED BY THE CHIEF SECRETARY.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BYE-LAW 3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS, 2003 AS UNCONSTITUTIONAL, ARBITRARY, ILLEGAL AND ULTRA-VIRES AND ETC.,

99 IN WRIT PETITION No.15/2019

BETWEEN

SAPTHAGIRI BUILDERS & DEVELOPERS REPRESENTED BY ITS PARTNER SRI V ANANDA AGED ABOUT 59 YEARS R/AT NO.119, SY.NO.17 8TH CROSS, 30TH MAIN BSK 2ND STAGE BENGALURU-560 070 ... PETITIONER (BY SRI VASANTHAPPA, ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKASSOUDHA AMBEDKAR VEEDHI BENGALURU-560 001

2 . THE COMMISSIONER BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002

3 . JOINT DIRECTOR TOWN PLANNING BENGALURU SOUTH BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

100 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ENDORSEMENT, DATED 06.07.18 MARKED AS ANNEXURE-G TO THIS WRIT PETITION AND ISSUE DIRECTION TO THE R-2 AND 3 TO ISSUE SANCTION PLAN.

IN WRIT PETITION No.59/2019

BETWEEN

1 . SRI KRISHANAMA RAJU S/O K RAMARAJU AGED ABOUT 73 YEARS

2 . SRI K PRAVEEN RAJU S/O K R KRISHNAMA RAJU AGED ABOUT 43 YEARS

3 . SMT V GOWRAMMA W/O LATE K R NARAYANA RAJU AGED ABOUT 71 YEARS

4 . SRI K N MAHESH S/O LATE K R NARAYANA RAJU AGED ABOUT 37 YEARS

PETITIONER NOS.1 TO 4 ARE ALL RESIDING AT 144 12TH CROSS, J P NAGAR II PHASE BENGALURU-560 078 ... PETITIONERS (BY SRI SAMMITH.S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL

101 CHIEF SECRETARY HOME DEPARTMENT VIDHANA SOUDHA BENGALURU-560 001

2 . THE COMMISSIONER BRUHAT BENGALURU MAHANGARA PALIKE N R SQUARE BENGALURU-560 002

3 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (SOUTH) BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE / SANCTIONPLAN AS, AS THE R-3 DATED 12.12.2018 VIDE ANNEX-G & ETC.,

IN WRIT PETITION No.529/2019

BETWEEN

M/S VENKATESHWARA DISTILLERIES A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO.29/A KHB INDUSTRIAL AREA YELAHANKA NEW TOWN BENGALURU-560 064

102

REPRESENTED BY ITS POWER OF ATTORNEY HOLDER M/S DSR INFRASTRUCTURE PVT. LTD. A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT DSR TRANQUIL PLOT NO.901, #101, AYYAPPA SOCIETY MAIN ROAD MADHAPUR, HYDERABAD-500 081 REPRESENTED BY ITS AUTHORISED SIGNATORY MR K S SATYANARAYANA REDDY

... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DTD: 4.9.2015 LEVYING FEES FOR ISSUE

103 OF BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE-E, AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDITIONAL DIRECTOR DTD:14.12.2018 AS CONTAINED IN ANNEXURE-F ETC.

IN WRIT PETITION No.1281/2019

BETWEEN

REPRESENTED BY POWER OF ATTORNEY HOLDER PETITIONER NO.1

104 W/O SRI Y. HARAGOPAL REDDY AGED ABOUT 73 YEARS, RESIDING AT KOTTUR VILLAGE, INDUKURPET MANDAL NELLORE DISTRICT-524 314 REPRESENTED BY POWER OF ATTORNEY HOLDER PETITIONER NO.1.

... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1(PHYSICAL HEARING); SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY R-2 COMMISSIONER

105 DATED 4/9/2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNEXURE-E, AND THE DEMAND NOTICE ISSUED BY R-3 ADDITIONAL DIRECTOR DATED 28/11/2018, AS CONTAINED IN ANNEXURE-F AND ETC.,

IN WRIT PETITION No.1705/2019

BETWEEN

1 . V. S. BALASUBRAMANYAM AGED 83 YEARS, S/O LATE V S SHESHA IYER

2 . SMT KALAVATI AGED 60 YEARS, W/O V S BALASUBRAMANYAM

BOTH ARE RESIDING AT NO.13 4TH MAIN ROAD, 1ST CROSS, CHAMARAJPET BENGALURU-560 027

PETITIONERS ARE REPRESENTED BY THIER GENERAL POWER OF ATTORNEY HOLDER M/S MBR HOMES PVT LTD., NO.1, 2ND FLOOR, 39TH F CROSS, 18TH MAIN, JAYANAGAR, 4TH T BLOCK, BENGALURU-560 041 BY ITS DIRECTOR SRI RAJAT PRASAD

... PETITIONERS (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA

106 DR AMBEDKAR VEEDHI BENGALURU-560 001

2 . THE BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002 REPRESENTED BY ITS COMMISIONER

3 . THE JOINT DIRECTOR TOWN PLANNING (SOUTH) BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 09.01.2019 AT ANNEXURE- E ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.59,37,300/- TOWARDS THE GROUND RENT AND GST OF RS.10,68,714/- AND SCRUTINY FEE OF RS.2,96,865/- & ETC.,

IN WRIT PETITION No.7040/2019

BETWEEN

M/S. REGULUS DEVELOPERS PVT LTD A COMPANY INCORPORATED UNDER PROVISIONS OF COMPANIES ACT 2013, HAVING REGISTERED OFFICE AT NO 3, LAVELLE ROAD, BENGALURU - 560001

107 REPRESENTED BY ITS DIRECTOR SRI B V BHARATH ... PETITIONER

(BY SRI T P VIVEKANANDA, ADVOCATE)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA DR AMBEDKAR VEEDHI BENGALURU - 560001

2 . THE BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU - 560002 REPRESENTED BY ITS COMMISSIONER

3 . THE JOINT DIRECTOR TOWN PLANNING (NORTH) BRUHAT BANGALORE MAHANAGARA PALIKE N R SQUARE BENGALURU - 560002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD.7.2.2019 AT ANNEXURE-D ISSUED BY THE R-3 IN SO FAR AS THE DEMAND OF RS.4,24,344.00 TOWARDS SCRUTINY FEE, RS.84,86,874.00 TOWARDS LICENSE FEE, RS.78,68,545.00 TOWARDS GROUND RENT GST.

108 IN WRIT PETITION No.9699/2019

BETWEEN

109 ALL RESIDENT OF DODDANEKUNDI VILLAGE VARTHUR HOBLI-3, BENGALURU EAST TALUK

PETITIONER NO.2 TO 7 HEREIN ARE REPRESENTED BY THEIR GENERAL POWER OF ATTORNEY HOLDER MR D.K.SHARMA S/O LATE SRI RAM GOPAL SHARMA, AGED 49 YEARS. ... PETITIONERS

(BY SRI S.GANESH SHENOY, ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD:14.2.2019 DTD: 14.2.2019 AT

110 ANNEXURE-D ISSUED BY THE R-3 IN SO FAR AS THE DEMAND OF RS.29,30,603-00 TOWARD THE GROUND RENT AND OF RS.31,60,897-00-00 TOWARDS LICENSE FEE AND ETC.,

IN WRIT PETITION No.9940/2019

BETWEEN

111 1ST MAIN ROAD, MEDAHALLI VILLAGE VIRGO NAGAR POST BENGALURU - 560 049.

PETITIONER NOS.2 TO 5 REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER, PETITIONER NO.1, M/S DSR INFRASTRUCTURE PVT. LTD., A PRIVATED LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT DSR TRANQUIL, PLOT NO.901 #101, AYYAPPA SOCIETY MAIN ROAD, MADHAPUR, HYDERABAD – 500 0081 REPRESENTED BY ITS AUTHORISED SIGNATORY MR K.S.SATYANARAYANA REDDY. ... PETITIONERS

(BY SRI SAMMITH S., ADVOCATE)

AND

112

(BY SRI SRINIVAS GOWDA, AGA FOR R1 AND R2; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED INANNEXURE-L AND THE DEMAND NOTICE ISSUED BY THE R-4 ON 14.12.2018, AS CONTAINED IN ANNEXURE-M INSOFAR AS THE LABOUR WELFARE CESS AND ETC.,

IN WRIT PETITION No.11063/2019

BETWEEN

M/S. NANDI HOUSING PVT. LTD., A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, HAVING ITS REGISTERED OFFICE AT NO.46, 36TH MAIN, BTM DOLLAR SCHEME,

113 BENGALURU – 560 068 REPRESENED BY ITS DIRECTOR SRI THOMAS J.OLLAPALLY ... PETITIONER (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD:20.2.2019 AT ANNEXURE-E ISSUED BY THE R-3 ONLY INSOFAR AS THE DEMAND OF RS.9,90,151/- TOWARDS GROUND RENT AND GST OF RS.1,78,228/- INSOFAR AS BLOCK-2 IS CONCERNED AND A SUM OF RS.53,88,550/- TOWARDS GROUND RENT AND GST OF RS.9,69,939/- IN RESPECT OF BLOCK-1 IS CONCERNED, DEMAND OF SUM OF RS.7,98,097/- TOWARDS SECURITY DEPOSIT AND LICENSE FEE OF RS.7,17,302/- AND ETC.

114

IN WRIT PETITION No.11386/2019

BETWEEN

M/S B & B INFRASTRUCTURE LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT NO.37, 4TH CROSS, AGA ABBAS ALI ROAD, ULSOOR, BENGALURU – 560 042 REPRESENTED BY ITS MANAGING DIRECTOR, MR.S.K. BHASKAR RAJU. ... PETITIONER

(BY SRI T.P.VIVEKANANDA, ADVOCATE (PHYSICAL HEARING))

AND

... RESPONDENTS

115

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI V.SRINIDHI A/W SMT.SINCHANA M.R., ADVOCATE FOR R2 AND R3)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 01.03.2019 AT ANNEXURE - E ISSUED BY THE R-3 IN SO FAR AS HE DEMAND OF RS. 5,29,078/- TOWARDS SCRUTINY FEE, RS.28,83,094/- TOWARDS LICENSE FEE, RS. 27,00,036/- TOWARDS GROUND RENT & GST AND ETC.,

IN WRIT PETITION No.13495/2019

BETWEEN

M/S SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER, THE COMPANIES ACT, 1956 AND LHAVING ITS REGISTERED AND CORPORATE OFFICE AT ‘SOBHA’, SARJAPUR-MARTHAHALLI OUTER RING ROAD, (ORR) DEVARABEESANAHALLI, BELLANDUR POST, BENGALURU – 560 103. REPRESDENTED BY ITS AUTHORISED SIGNATORY MR. RAGHAVENDRA N.R AGED ABOUT 39 YEARS. ... PETITIONER

(BY SRI K.G.RAGHAVAN, SENIOR COUNSEL A/W SRI SANJAY NAIR, ADVOCATE)

AND

116 PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, AMBEDKAR VEEDHI, BENGALURU – 560 001.

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES AND ETC.,

IN WRIT PETITION No.14266/2019

BETWEEN

M/S RMZ AZURE PROJECTS PVT. LTD., A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT 1956 (FORMERLY KNOWN AS GMR HEBBAL TOWERS PRIVATE LIMITED) HAVING ITS REGISTERED OFFICE AT

117 “THE MILLENIA” TOWER-B, LEVEL 12-14 NO.1 & 2, MURPHY ROAD, ULSOOR BENGALURU - 560 008 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. JAYAKUMAR K ... PETITIONER

(BY SRI. PRAKASH B.N., ADVOCATE)

AND

2 . BRUHATH BENGALURU MAHANAGARA PALIKE N.R.SQUARE, BENGALURU - 560 002 REPRESENTED BY ITS COMMISSIONER

3 . JOINT DIRECTOR TOWN PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE BENGALURU - 560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 25.03.2019 ISSUED BY THE R-3, BBMP AT ANNEXURE-A, SO FAR AS IT

118 RELATES TO CLAIM MADE FOR PAYMENT OF GROUND RENT IS CONCERNED & ETC.,

IN WRIT PETITION No.18873/2019

BETWEEN

M/S. UKN ESPERANZA A PARTNERSHIP FIRM, NO.12, ST. PATRICK’S ARCADE, RESIDENCY ROAD, BENGALURU – 560 025

REPRESENTED BY ITS AUTHORIZED SIGNATORY, SUDHIR KUMAR MISHRA

WITH PLACE OF BUSINESS AT 10TH FLOOR, GAMMA BLOCK, SIGMA SOFTTECH PARK, NO.7, WHITEFIELD-VARTHUR MAIN ROAD, BENGALURU – 560 066. ... PETITIONER

(BY SRI IAN LEWIS & SMT.VEENA H.R., ADVOCATES)

AND

119

(BY SRI SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTION DECLARING BYE-LAW NO.3.9 OF THE BANGALORE MAHANAGAR PALIKE BUILDING BYE-LAWS, 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES AND ETC.,

IN WRIT PETITION No.19335/2019

BETWEEN

120 BENGALURU SOUTH TALUK, REP BY HIS GENERAL POWER OF ATTORNEY HOLDER M.S. SJR PRIME SPECTRUM PVT. LTD. A REGISTERED COMPANY NO.1, SJR PRIMUS, 7TH BLOCK, 7TH FLOOR, KORAMANGALA INDUSTRIAL AREA, BENGALURU - 560095 ... PETITIONERS

(BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

121 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD: 23.4.2019 AT ANEXURE-F ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.60,21,900/- TOWARDS GROUND RENT, GST, AT 18% ON THE GROUND RENT AT RS.10,83,942/- LICENSE FEE OF RS.37,32,583/- IN RESPECT OF ISSUE OF MODIFIED BUILDING PLAN AND FURTHER DEMAND OF RS.4,81,67,130/- TOWARDS GROUND RENT AND GST AT 18% ON THE GROUND RENT AT RS.86,70,083/- AND SCRUTINY FEE OF RS.15,32,590/- IN RESPECT OF ISSUE OF OCCUPANCY CERTIFICATE ETC.

IN WRIT PETITION No.19746/2019

BETWEEN

122 NO.125, CUNNINGHAM ROAD BENGALURU - 560 052.

REPRESENTED BY THEIR GPA HOLDER M/S ANKURAA SAI NITYA VENTURES A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO. NALLURAHALLI (V) BENGALURU EAST - 560 066 BY ITS MANAGING PARTNERS SRI P. BALASUBRAMANYAM AND SRI G MADHUKAR ... PETITIONERS

(BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

123

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD: 25.07.2018 AT ANNEXURE-D ISSUED BY THE R-3 IN SO FAR AS THE DEMNAD OF RS.10,85,994/- TOWARDS GROUND RENT, CGST AT RS.97,740/-AND SGST AT RS.97,740/- ON GROUND RENT, SECURITY DEPOSIT OF RS.24,13,321/- AND LICENSE FEE OF RS.21,70,488/- ETC.

IN WRIT PETITION No.21988/2019

BETWEEN

BOTH PETITIONER NOs.1 & 2 RESIDING AT #168, ARMSTRONG ROAD, BENGALURU - 560001.

BOTH PETITIONER NO. 1 & 2 REPRESENTED BY POWER OF ATTORNEY HOLDER M/S EMBASSY CLASSIC PVT. LTD., A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT 101/102, EMBASSY CHAMBERS, 5, VITTAL MALLYA ROAD, BENGALURU - 560001 REPRESENTED BY ITS MANAGING DIRECTOR, SRI JAIKISHEN VIRWANI ... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

124 AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNX-E, AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDITIONAL DIRECTOR AND DEMAND NOTICE DATED 01.02.2018, AS CONTAINED IN ANNX-F ETC.

IN WRIT PETITION No.22316/2019

BETWEEN

M/S PARAG CONSTRUCTIONS AND DEVELOPERS

125 NO.3/1, J P TECHNO PARK 4TH FLOOR, MILLERS ROAD, BENGALURU - 560 042 REP. BY ITS AUTHORIZED SIGNATORY MR.U.VIVEKANANDA NAYAK S/O UMANATH NAYAK U

AGED ABOUT 45 YEARS. ... PETITIONER

(BY SRI CHANDAN K., ADVOCATE)

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT DECLARING THE BYE-LAW NO.3.9 OF BBMP BUILDING BYE-LAW 2003 AS UNCONSTITUTIONAL ILLEGAL AND ULTRA VIRES ETC.

126

IN WRIT PETITION No.22389/2019

BETWEEN

BOTH THE PETITIONERS REPRESENTED BY ITS POWER OF ATTORNEY HOLDER M/S MEENAKSHI ESTATES, A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO.529, SMR VINAY HILANDS, MADEENAGUDA, HYDERABAD – 500 049 REPRESENTED BY ITS MANAGING PARTNER SRI K. YADAIAH. ... PETITIONERS

(BY SRI SAMMITH S., ADVOCATE)

AND

127 VIDHANA SOUDHA BENGALURU-560001

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 04.09.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNX-E AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDITIONAL DIRECTOR AND DEMAND NOTICE DATED 23.04.2019, AS CONTAINED IN ANNX-F ETC.

IN WRIT PETITION No.22621/2019

BETWEEN

128 REPRESENTED BY ITS AUTHORISED SIGNATORY MR K S SATYANARAYANA REDDY

PETITIONER NOS.2 TO 3 ARE RESIDING AT GUNJUR PALYA GUNJUR POST, VARTHUR HOBLI BENGALURU EAST TALUK BENGALURU

REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER PETITIONER NO.1 ... PETITIONERS

(BY SRI SAMMITH S., ADVOCATE)

AND

129

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE AS CONTAINED IN ANNX-E, AND THE DEMAND NOTICE ISSUED BY THE R-3 JOINT DIRECTOR AND DEMAND NOTICE DATED 27.05.2019, AS CONTAINED IN ANNX-H.

IN WRIT PETITION No.23595/2019

BETWEEN

M/S SRINIDHI DESIGN BUILD PVT LTD A PRIVATE LIMITED COMPANY HAVING ITS OFFICE AT FLAT NO.401, SRI EMERALK PARK, NEXT TO VASVANI WHISPERING PALMS MARATHAHALLI BENGALURU - 560037 REPRESENTED BY ITS DIRECTOR MR B JAGADEESH AGED ABOUT 58 YEARS ... PETITIONER

(BY SRI ZULFIKIR KUMAR SHAFI, ADVOCATE)

130

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE DEMAND NOTICE DATED 17.05.2019 ANNEXURE-A ISSUED BY R-3, CALLING UPON THE PETITIONER TO PAY AN AMOUNT OF RS.10,08,876.64 (RUPEES TEN LAKHS EIGHT THOUSAND EIGHT HUNDRED AND SEVENTY SIX AND PAISE SIXTY FOUR ONLY) TOWARDS GROUND RENT AND PAYMENT OF A SUM OF RS.18,99,956/- (RUPEES EIGHTEEN LAKHS NINETY NINE THOUSAND NINE HUNDRED AND FIFTY SIX ONLY) TOWARDS SECURITY DEPOSIT AND AN AMOUNT OF RS.29,14,000/- TOWARDS LABOUR WORK WELFARE FUND, FOR CONSTRUCTION OF RESIDENTIAL APARTMENT IN PROPERTY BEARING SY.NO.135/1B (OLD SY.NO.135/1) MEASURING AN EXTENT OF 2 ACRES OF

131 VIBHUTHIPURA VILLAGE, K.R.PURAM HOBLI, WARD NO.081 ZONE, AS A PREREQUISITE CONDITION FOR ISSUANCE OF PLAN AND LICENSE IN RESPECT OF THE PROJECT OF THE PETITIONER ETC.

IN WRIT PETITION No.23888/2019

BETWEEN

SIPANI PROPERTIES PVT LTD NO.439, GROUND & 1ST FLOOR, 18TH MAIN, 6TH BLOCK, KORAMANGALA, BENGALURU - 560095 REPRESENTED BY ITS DIRECTOR, MR DINESH SIPANI. ... PETITIONER

(BY SRI PRASHANTH KUMAR D., ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING)

132 SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYE-LAW 3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS, 2003 AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA-VIRES (ANNX- B) ETC.

IN WRIT PETITION No.24906/2019

BETWEEN

M/S FOUNTAIN REAL ESTATES AND DEVELOPERS (PRESENTLY M/S BAGAMANE VENTURES PRIVATE LIMITED) REPRESENTED BY ITS GENERAL POWER OF ATTORNEY HOLDER M/S PRESTIGE ESTATES PROJECTS LIMITED HAVING ITS REGISTERED OFFICE AT THE FALCON HOUSE, NO 1, MAIN GUARD CROSS ROAD, BENGALURU - 560001 ACTING THROUGH ITS AUTHORIZED SIGNATORY MR T ARVIND PAI ... PETITIONER (BY SRI NANDAKUMAR C.K, ADVOCATE)

AND

133 2. THE COMMISSIONER BRUHAT BANGALORE MAHANAGARA PALIKE

N.R.SQUARE, BENGALURU – 560 002.

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE ISSUED BY THE R-3 THE JOINT DIRECTOR PLANNING DTD:06.06.2019 [ANNEXURE- A] IN SO FAR AS IT RELATES TO THE DEMAND OF THE GROUND RENT AND THE GST THEREON TOTALLY AMOUNTING TO RS.98,18,112/- [RUPEES NINETY EIGHT LAKHS EIGHTEEN THOUSAND ONE HUNDRED TWELVE ONLY] AND ETC.,

IN WRIT PETITION No.25145/2019

BETWEEN

M/S SHOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER, THE COMPANIES ACT, 1956 AND HAVING ITS REGISTERED AND CORPORATE OFFICE AT, ‘SOBHA’, SARJAPUR-MARTHAHALLI OUTER RING ROAD (ORR) DEVARABEESANAHALLI, BELLANDUR POST,

134 BENGALURU – 560 103, REP. BY ITS AUTHORISED SIGNATORY, MR. RAGHAVENDRA N.R. ... PETITIONER

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING); SRI SREENIDHI V & SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 [ANNEXURE-A] AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES; QUASH THE DEMAND NOTICE DTD: 06.06.2019 [ANNEXURE-B] ISSUED BY R-3 TO THE

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC.

IN WRIT PETITION No.25167/2019

BETWEEN

136

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 06.06.2019 AT ANNX-E ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.38,85,345/- AND FURTHER DEMANDING RS.6,99,362/- TOWARDS GST AT 18% AND SCRUTINY FEE OF RS.2,59,023/- IN RESPECT OF ISSUE OF OCCUPANCY CERTIFICATE ETC.

IN WRIT PETITION No.25459/2019

BETWEEN

137 A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 REGISTERED AND CORPORATE OFFICE AT ‘SOBHA’, SARJAPUR - MARATHAHALLI OUTER RING ROAD(ORR) DEVARABEESANAHALLI, BELLANDUR POST BENGALURU - 560103 REPRESENTED BY ITS AUTHORISED SIGNATORY MR RAGHAVENDRA N R

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

138

AND

... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.25462/2019

BETWEEN

139 COMPANIES ACT, 1956 REGISTERED AND CORPORATE OFFICE AT ‘SOBHA’, SARJAPUR - MARTHAHALLI OUTER RING ROAD(ORR) DEVARABEESANAHALLI, BELLANDUR POST BENGALURU - 560103 REPRESENTED BY ITS AUTHORISED SIGNATORY MR RAGHAVENDRA N R ... PETITIONER

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003

140 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.25496/2019

BETWEEN

PETITIONERS NO.2 AND 3 ARE R/AT NO.777, BASAVESHWARA NILAYA, RAILWAY STATION ROAD, YELAHANKA OLD TOWN, BENGALURU-560064

REPRESENTED BY THEIR GPA HOLDER, M/S JKC VARMA AND ORS, A REGISTERED PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO.11, 1ST ‘A’ MAIN, SECTOR-A, YELAHANKA NEW TOWN, BENGALURU, BY ITS MANAGING PARTNER SRI JKC VARMA (J. KRISHNA CHAITANYA VARMA) ... PETITIONERS (BY SRI VIVEKANANDA T.P., ADVOCATE)

141 AND

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 04.06.2019 AT ANNX-D ISSUED BY THE R-3 IN SO FAR AS THE DEMAND OF RS.3,06,810/- TOWARDS SCRUTINY FEE, RS.61,36,206/- TOWARDS LICENSE FEE, RS.32,61,164/- TOWARDS SECURITY DEPOSIT AND RS.56,89,140/- TOWARDS GROUND RENT AND CGST AND GST ON GROUND RENT ETC.,

142

IN WRIT PETITION No.27756/2019

BETWEEN

PETITIONER NOS.1 TO 4 REPRESENTED BY ITS POWER OF ATTORNEY HOLDER M/S BRR HALLMARK DEVELOPERS LLP A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO.9, SECOND FLOOR, 1ST MAIN, H.I.G.H. LAYOUT, GANGANAGAR, BENGALURU – 560 032 REPRESENTED BY ITS DESIGNATED PARTNER SRI B.RAMESH REDDY.

... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

143

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2 (PHYSICAL HEARING) SRI SREENIDHI V. AND SMT. SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVRNMENT ORDER ISSUED BY THE R-2 DTD18.1.2007 AND THE CORRIGENDUM THEREIN DTD28.2.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-C AND THE DEMAND NOTICE ISSUED BY THE R-4 ON DTD24.6.2019 AS CONTAINED IN ANNEXURE-D INSO FAR AS THE LABOUR WELFARE CESS ETC.

144 IN WRIT PETITION No.28990/2019

BETWEEN

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 REGISTERED AND CORPORATE OFFICE AT SOBHA SARJAPUR MARTHAHALLI OUTER RING ROAD (ORR) DEVAREBEESANAHALLI BELLANDUR POST BENGALURU - 560103 REPRESENTED BY ITS AUTHORISED SIGNATORY MR RAGHAVENDRA N R ... PETITIONER (BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

145 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.28992/2019

BETWEEN

AND

146 AMBEDKAR VEEDHI BENGALURU - 560001

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING); SRI SREENIDHI V., AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.29271/2019

BETWEEN

M/S SHUBHACHANDI GRIHA NIRMAN PVT. LTD., A PRIVATE LIMITED COMPANY HAVING ITS CORPORATE OFFICE AT NO.3, SALARPURIA WINDSOR 4TH FLOOR, ULSOOR ROAD, BENGALURU - 560 042 REPRESENTED BY ITS DIRECTOR SRI B.M.JAYESHANKAR ... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

147 AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2 (PHYSICAL HEARING); SRI SREENIDHI V., AND SMT. SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DTD:18.1.2007 AND THE CORRIGENDUM THEREIN DTD: 28.2.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-C CIRCULAR ISSIED BY THE R-2 COMMISSIONER DTD4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE- D, AND THE DEMAND NOTICE ISSUED BY THE R-3

148 ADDITIONAL DIRECTOR DTD: 24.6.2019 AS CONTAINED IN ANNEXURE-E ETC.

IN WRIT PETITION No.29296/2019

BETWEEN

BODHI NIKETAN TRUST A REGISTERED TRUST HAVING ITS OFFICE AT NO.68, CMI ASHRAM, K. NARAYANAPURA VILLAGE, KOTHANUR WARD NO.25, BENGALURU – 560 077 REPRESENTED BY ITS AUTHORIZED SIGNATORY FR. LIJO P. THOMAS ... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

AND

149 4. THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BENGALURU-560002 ... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 & R2 (PHYSICAL HEARING); SRI SREENIDHI V & SMT.SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.1.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNX-A AND THE DEMAND NOTICE ISSUED BY THE R-4 ON 18.03.2019, AS CONTAINED IN ANNX-B INSOFAR AS THE LABOUR WELFARE CESS AND ETC.

IN WRIT PETITION No.29578/2019

BETWEEN

150 DEFENCE COLONY, INDIRANAGAR BENGALURU - 560 038 ... PETITIONERS

(BY SRI SAMMITH S., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING); SRI SREENIDHI V., AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE, AS CONTAINED IN ANNX-E, AND THE DEMAND NOTICE ISSUED BY THE R-3 - JOINT DIRECTOR DATED 04.07.2019, AS CONTAINED IN ANNX-F ETC.,

151 IN WRIT PETITION No.30168/2019

BETWEEN

152 10. SMT M PARVATHAMMA WIFE OF LATE KRISHNAPPA AGED ABOUT 65 YEARS,

PETITIONER NOS.1 TO 10 ARE RESIDING AT RAMAGONDANAHALLI VILAGE VARTHUR HOBLI BANGALORE

REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER M/S VERACIOUS BUILDERS AND DEVELOPERS PVT LTD A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT NO.302 OXFORD CHAMBERS, RUSTUMBAGH AIRPORT ROAD, BENGALURU - 560 017 REPRESENTED BY ITS MANAGING DIRECTOR SRI K SREENIVASULU REDDY ... PETITIONERS

(BY SRI SAMMITH S., ADVOCATE)

AND

153

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 (PHYSICAL HEARING); SRI SREENIDHI V., AND SMT. SINCHANA M.R., ADVOCATES FOR R2 AND R3(PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE, AS CONTAINED IN ANNX-E, AND THE DEMAND NOTICE ISSUED BY THE R-3 - JOINT DIRECTOR DATED 08.07.2019, AS CONTAINED IN ANNX-F ETC.

IN WRIT PETITION No.38063/2019

BETWEEN

PETITIONERS NO.1 AND 2 ARE R/AT NO.12B, ANANTHAPURA VILLAGE, ATTUR POST, YELAHANKA,

154 BENGALURU-560 064

PETITIONERS NO.1 TO 3 ARE REP. BY THEIR POWER OF ATTORNEY HOLDER M/S DSR INFRASTRUCTURE PVT LTD A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT DSR TRANQUIL, PLOT NO.901 # 101, AYYAPPA SOCIETY MAIN ROAD, MADHAPUR, HYDERABAD-500 081

REP. BY ITS AUTHORISED SIGNATORY MR. K.S. SATYANARAYANA REDDY ... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND

... RESPONDENTS

155

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DTD4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE, AS CONTAINED IN ANNEXURE-D AND THE DEMAND NOTICE ISSUED BY THE R-3 JOINT DIRECTOR DTD:03.08.2019 AS CONTAINED IN ANNEXURE-H AND ETC.,

IN WRIT PETITION No.38832/2019

BETWEEN

KOLTE PATIL DEVELOPERS LIMITED BEING A COMPANY INCORPORATED UNDER THE COMPANEIS ACT, 1956 HAVING ITS REGISTERED OFFICE AT: NO.17, CITY POINT, 2ND FLOOR, DHOLE PATIL ROAD, PUNE – 411 001. BRANCH OFFICE AT: THE ESTATE NO.121 10TH FLOOR, DICKENSON ROAD BENGALURU – 560 042. REPRESENTED BY ITS ATTORNEY HOLDER MR.B.C.JAGDEESHA ... PETITIONER

(BY MS.NAYANTARA, ADVOCATE FOR SRI G.L.VISHWANATH, ADVOCATE)

AND

156 URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA, AMBEDKAR VEEDI, BENGALURU – 560 001.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 TO R5 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND DTD:5.8.2019 ISSUED BY THE R-3 AT ANNEXURE-R TO THE EXTENT OF RS.1,30,10,146 BEING THE GROUND RENT, GST, AND SCRUTINY FEE DEMANDED THEREIN AND ETC.,

157 IN WRIT PETITION No.39208/2019

BETWEEN

REPRESENTED BY HER POWER OF ATTORNEY HOLDER M/S. DSR INFRASTRUCTURE PVT. LTD.

... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND

158 N.R. SQUARE BENGALURU-560002.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE, AS CONTAINED IN ANNEXURE-E AND THE DEMAND NOTICE ISSUED BY THE R-3 JOINT DIRECTOR DTD: 16.8.2019 AS CONTAINED IN ANEXURE-H AND ETC.,

IN WRIT PETITION No.41698/2019

BETWEEN

M/S. SHYAMARAJU & COMPANY (INDIA) PVT. LTD. A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT DIVYASREE CHAMBERS, A-WING NO.11, O’SHAUGNESSY ROAD, BENGALURU - 560025. REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI RAGHAVENDRA SAANU. ... PETITIONER

(BY SRI SAMMITH S., ADVOCATE)

AND

159 2. THE UNDER SECRETARY MINISTRY OF LABOUR, VIKASA SOUDHA, BENGALURU-560001.

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNX-C, CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNX-D, AND THE DEMAND NOTICE ISSUED BY THE R-3 - ADDL. DIRECTOR DATED 18.07.2019, AS CONTAINED IN ANNX-E ETC.

IN WRIT PETITION No.42396/2019

BETWEEN

M/S SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER

160 THE COMPANIES ACT 1956 REGISTERED AND CORPORATE OFFICE AT ’SOBHA’, SARJAPUR - MARTHAHALLI OUTER RING ROAD, (ORR) DEVARABEESANAHALLI, BELLANDUR POST BENGALURU - 560 103

REPRESENTED BY ITS AUTHORISED SIGNATORY MR RAGHAVENDRA N R ... PETITIONER

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003

161 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.44811/2019

BETWEEN

PETITIONERS NO.1 TO 4 ARE R/AT NO.34, ITI LAYOUT, B.NARAYANAPURA VILLAGE, DOORVANI NAGAR, BENGALURU - 560016

REPRESENTED BY THEIR GPA HOLDER FOR PETITIONER NOS.1 TO 6 M/S SJR PRIME CORPORATION PVT LTD., A REGISTERED COMPANY, NO.1, SJR PRIMUS, 7TH BLOCK, 7TH FLOOR, KORAMANGALA INDUSTRIAL AREA, BENGALURU – 560 095 REPRESENTED BY ITS ADDITIONAL DIRECTOR SRI TEJUS REDDY

162 5. SRI N VENUGOPALA REDDY AGED 64 YEARS, S/O SRI NAGAPPA, R/O SONNENAHALLI VILLAGE, MAHADEVAPURA POST, K R PURAM HOBLI, BENGALURU EAST TALUK

... PETITIONERS (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

163

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD: 6.9.2019 AT ANNEXURE-E ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF SUM OF RS.25,70,408/- TOWARDS GROUND RENT AND GST AT 18% ON THE GROUND RENT AT RS.4,62,673/- LICENSE FEE OF RS.25,70,408/- SCRUTINY FEE OF RS.1,28,520/- IN RESPECT OF ISSUE OF OCCUPANCY CERTIFICATE AND MODIFIED PLAN ETC.

IN WRIT PETITION No.46939/2019

BETWEEN

M/S ADARSH DEVELOPERS A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO.10, VITAL MALLYA ROAD, REPRESENTED BY ITS PARTNER AND AUTHORIZED SIGNATORY, SRI B.M.JAYESHANKAR. ... PETITIONER (BY SRI SAMMITH.S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY,

164 HOME DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560001.

2 . THE UNDERSECRETARY MINISTRY OF LABOUR, VIKASA SOUDHA, BENGALURU-560001.

3 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560002.

4 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (SOUTH), BRUHAT BENGALURU MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560002. ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1 & R2, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNX-B, CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNX-C, AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDL. DIRECTOR DATED 09.09.2019, AS CONTAINED IN ANNX-D AND ETC.,

165 IN WRIT PETITION No.50186/2019

BETWEEN

1 . SMT PARIMALA DESAI W/O LATE DR. P.R.DESAI AGED ABOUT 83 YEARS,

2 . SRI. ARVIND DESAI S/O LATE DR. P.R. DESAI AGED ABOUT 67 YEARS,

3 . DR. MOHINI N PRASAD D/O LATE DR.P.R.DESAI, AGED ABOUT 66 YEARS,

4 . DR KAMINI A RAO D/O LATE DR P.R.DESAI, AGED ABOUT 65 YEARS,

5 . DR. NALINI KRISHNAN D/O LATE DR. P.R.DESAI AGED ABOUT 63 YEARS,

6 . DR. ANIL DESAI S/O LATE DR. P.R.DESAI AGED ABOUT 55 YEARS,

PETITIONERS 1 TO 6 ARE ALL RESIDING AT NO.6 KUMARA KRUPA ROAD KUMARCOT LAYOUT, MADHAVANAGAR BENGALURU - 560 001

PETITIONER NOS. 1-6 ARE REPRESENTED BY THEIR GPA HOLDER

M/S ADARSH DEVELOPERS HAVING ITS REGISTERED OFFICE AT

166 NO.10, VITTAL MALLYA ROAD, BENGALURU - 560 001 REP. BY ITS AUTHORIZED SIGNATORY SRI B.M.JAYESHANKAR

... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY HOME DEPARTMENT VIDHANA SOUDHA BENGALURU - 560 001

2 . THE UNDERSECRETARY MINISTRY OF LABOUR VIKASA SOUDHA BENGALURU - 560 001

3 . THE COMMISSIONER

BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE, BENGALURU - 560 002

4 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE N.R.SQUARE BENGALURU -560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1 & R2, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

167 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R.2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-C, CIRCULAR ISSUED BY THE R.3 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNEXURE-D, AND THE DEMAND NOTICE ISSUED BY THE R.4 ADDITIONAL DIRECTOR, DEMAND NOTICE DATED 17.10.2019, AS CONTAINED IN ANNEXURE-E AND ETC.,

IN WRIT PETITION No.50280/2019

BETWEEN

M/S ADARSH HAVEN PVT LTD A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT NO.10, VITTAL MALLYA ROAD BENGALURU-560 001

REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI B M KARUNESH ... PETITIONER (BY SRI SAMMITH.S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONL CHIEF SECRETARY URBAN DEVELOPMENT DEPARTMENT VIDHANA SOUDHA BENGALURU-560 001

2 . THE UNDER SECRETARY

168 MINISTRY OF LABOUR VIKASA SOUDHA BENGALURU-560 001

3 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002

4 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1 & R2 SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 & R4))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R.2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-C, CIRCULAR ISSUED BY THE R.2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN, AS CONTAINED IN ANNEXURE-D AND THE DEMAND NOTICE ISSUED BY THE R.3 ADDITIONAL DIRECTOR DEMAND NOTICE DATED 25.10.2019 AS CONTAINED IN ANNEXURE- E AND ETC.,

IN WRIT PETITION No.50442/2019

BETWEEN

1 . SMT. AMMAYYA @ AMMAYAMMA

169 W/O LATE G V NARASIMHAIAH AGED ABOUT 80 YEARS, RESIDING AT NO.355, 5TH MAIN, NEAR JAIN TEMPLE, BSK I STAGE, 1ST BLOCK, SRINAGAR BENGALURU-560050 REPRESENTED BY HER GPA HOLDER M/S VASUNDRA BUILDER BY ITS PARTNERS SRI C SUBRAMANI SRI V UMASHANKAR

2 . M/S VASUNDRA BUILDER HAVING ITS OFFICE AT NO.321 BASEMENT FLOOR, 5TH CROSS ROAD, 5TH BLOCK, BSK 3RD STAGE, 3RD PHASE, BENGALURU-560085 REPRESENTED BY ITS PARTNERS

a. SRI C SUBRAMANI S/O LATE CHINNASWAMY NAIDU AGED ABOUT 49 YEARS,

b. SRI V UMASHANKAR S/O SRI B VENKATARATHNAM NAIDU AGED ABOUT 43 YEARS ... PETITIONERS

(BY SRI B. PRAMOD, ADVOCATE)

AND

1 . THE STATE OF KARNATAKA THE URBAN DEVELOPMENT DEPARTMENT, VIKASA SOUDHA, DR B R AMBEDKAR VEEDHI BENGALURU-560001 REPRESENTED BY ITS SECRETARY

170 2 . THE STATE OF KARNATAKA THE LABOUR DEPARTMENT, VIKASA SOUDHA DR B R AMBEDKAR VEEDHI BENGALURU-560001 REPRESENTED BY ITS UNDER SECRETARY

3 . BRUHATH BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560002 REPRESENTED BY ITS COMMISSIONER

4 . THE ASSISTANT DIRECTOR TOWN PLANNING (RAJARAJESHWARINAGARA) BRUHATH BENGALURU MAHANAGARA PALIKE 18TH CROSS, IDEAL HOMES LAYOUT, R R NAGAR, NEAR BESCOM OFFICE, BENGALURU-560098

... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1 & R2, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR DTD.4.9.2015 ISSUED BY THE R.3 ANENXURE.E IN SO FAR AS PETITIONERS IS CONCERNED.

IN WRIT PETITION No.50652/2019

BETWEEN

1 . ALEKHYA PROPERTY DEVELOPMENTS PVT LTD A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT NO.10, VITTAL MALLYA ROAD,

171 BENGALURU-560001 REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI B M JAYESHANKAR

2 . SRI B S BHASKAR REDDY S/O LATE SRI G SRINIVAS REDDY, AGED ABOUT 60 YEARS, (SENIOR CITIZEN BENEFIT NOT CLAIMED) R/AT NO.A, SUNRISE VILLAS, NEAR TRINITY MEADOWS, BELLANDUR MAIN ROAD, BELLANDUR POST, BENGALURU-560037

3 . SRI S RUKMANGADAA S/O LATE SRI G SRINIVAS REDDY, AGED ABOUT 59 YEARS, R/AT NO.697, 21ST CROSS, 22ND MAIN, SECTOR 2, HSR LAYOUT, BENGALURU-560034

4 . SRI B S GOPAL S/O LATE SRI G SRINIVAS REDDY, AGED ABOUT 57 YEARS, R/AT NO.2069, 24TH MAIN, SECTOR 1, HSR LAYOUT, BENGALURU-560034

PETITIONER NOS.2 TO 4 ARE REPRESENTED BY THEIR GPA HOLDER M/S ADARSH DEVELOPERS, A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO.10, VITTAL MALLYA ROAD, BENGALURU-560001

REPRESENTED BY ITS PARTNER AND AUTHORIZED

172 SIGNATORY SRI B.M.JAYESHANKAR

... PETITIONERS (BY SRI SAMMITH.S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, URBAN DEVELOPMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560001

2 . THE UNDER SECRETARY MINISTRY OF LABOUR, VIKASA SOUDHA, BENGALURU-560001

3 . THE COMMISSIONER, BRUHAT BENGALURU MAHANAGARA PALIKE, N R SQUARE, BENGALURU-560002

4 . THE JOINT DIRECTOR, TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE, N R SQUARE, BENGALURU-560002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1 & R2, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R.2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION

173 OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-D, CIRCULAR ISSUED BY THE R.2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE-E AND THE DEMAND NOTICE ISSUED BY THE R.3 ADDITIONAL DIRECTOR DEMAND NOTICE DATED 25.10.2019 AS CONTAINED IN ANNEXURE- F AND ETC.,

IN WRIT PETITION No.51603/2019

BETWEEN

1 . M/S. RAPSRI ENGINEERING INDUSTRIES LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956, REGISTERED AND CORPORATE OFFICE AT NO.39/40, GOWDANAPALYA, SUBRAMANYAPURA POST, BENGALURU-560061 REPRESENTED BY ITS POWER ATTORNEY HOLDER, M/S SOBHA DEVELOPERS LIMITED. THROUGH MR RAGHAVENDRA N R

2 . M/S SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, REGISTERED AND CORPORATE OFFICE AT, ’SOBHA’, SARJAPUR-MARTHAHALLI OUTER RING ROAD, (ORR) DEVARABEESANAHALLI, BELLANDUR POST, BENGALURU-560103 REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR RAGHAVENDRA N R

... PETITIONERS

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

174 AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, AMBEDKAR VEEDHI, BENGALURU-560001

2 . BRUHAT BENGALURU MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIONER, N R SQUARE, BENGALURU-560002

3 . JOINT DIRECTOR, TOWN PLANNING (SOUTH) BRUHAT BANGALORE MAHANAGARA PALIKE, N R SQUARE, BENGALURU-560002 ... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYE LAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE LAWS 2003 (ANNEXURE-A) AS UNCONSTITUTIONAL, ILLEGAL AND ULRA VIRES & ETC.,

IN WRIT PETITION No.51825/2019

BETWEEN

SRI. P.H. VENKATARAMANAPPA SON OF HULIYAPPA AGED ABOUT 79 YEARS RESIDING AT 2ND CROSS, GUNJURPALYA VILLAGE

175 VARTHUR HOBLI, BENGALURU EAST TALUK BENGALURU

REPRESENTED BY HIS GPA HOLDER M/S SVR BUILDERS AND DEVELOPERS HAVING ITS REGISTERED OFFICE AT DSR DIYA ARCADE, NO.220, 4TH FLOOR, 9TH MAIN, HRBR LAYOUT, 1ST BLOCK EXTN KALYANNAGAR BENGALURU - 560043

REPRESENTED BY ITS AUTHORIZED SIGNATORY AND MANAGING PARTNER SRI N RAVEENDRA KUMAR REDDY

... PETITIONER (BY SRI SAMMITH.S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY URBAN DEVELOPMENT DEPARTMENT VIDHANA SOUDHA BENGALURU - 560001

2 . THE UNDER SECRETARY MINISTRY OF LABOUR VIKASA SOUDHA BENGALURU - 560001

3 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU - 560002

176 4 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU - 560002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1 & R2, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNX-C, CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNX-D, AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDL. DIRECTOR DATED 12.07.2019, AS CONTAINED IN ANNX-E.

IN WRIT PETITION No.52084/2019

BETWEEN

PETITIONERS NO.1 AND 2 ARE RESIDING AT

NO.553, 7TH MAIN,

4TH CROSS, RPC LAYOUT,

177

VIJAYANAGAR,

BENGALURU - 560 040.

178 PETITIONER NO. 1-7 ARE REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER M/S APG HABITAT PVT. LTD., A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT NO. 2/1, EMBASSY ICON ANNEXE, INFANTRY ROAD, BENGALURU – 560 001 REPRESENTED BY ITS AUTHORISED SIGNATORY SRI SOMASUDARAM THIRUPPATHI

... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 & R2

179 (PHYSICAL HEARING); SRI V.SREENIDHI AND SMT.SINCHANA M.R., ADVOCATE R3 AND R4)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANENXURE-C, CIRCULAR ISSUED BY THE R-3 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS CONTAINED IN ANNEXURE-D AND THE DEMAND NOTICE ISSUED BY THE R-4 JOINT DIRECTOR DEMAND NOTICE DATED 29.11.2019 AS CONTAINED IN ANNEXURE-E AND ETC.,

IN WRIT PETITION No.52669/2019

BETWEEN

PETITIONER NOS.1 & 2 ARE RESIDING AT PARVATHAMMA BUILDING, THINDLU VILLAGE, VIDYARANYAPURA POST, BENGALURU – 560 097.

PETITIONER NOS.1 & 2 ARE REPRESENTED BY THEIR GPA HOLDER M/S SUMADHURA INFRACON PVT. LTD., A PRIVATE LIMITED COMPANY HAVING

180 ITS REGISTERED OFFICE AT NO.43, CKB PLAZA, 2ND FLOOR, VARTHUR MAIN ROAD, MARATHAHALLI, BENGALURU – 560 037 REP. BY ITS AUTHORIZED SIGNATORY SRI BHARAT KUMAR KANDUKURI.

... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2, R3 AND R4 (PHYSICAL HEARING))

181 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNX-C, CIRCULAR ISSUED BY THE R-3 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNX-D, AND THE DEMAND NOTICE ISSUED BY THE R-4 ADDITIONAL DIRECTOR DATED 11.12.2019, AS CONTAINED IN ANNX-E AND ETC.,

IN WRIT PETITION No.52682/2019

BETWEEN

M/S SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT, SOBHA, SARJAPUR MARTHAHALLI OUTER RING ROAD (ORR) DEVARABEESANAHALLI, BELLANDUR POST, BENGALURU - 560 103 REP BY ITS AUTHORISED SIGNATORY MR.RAGHAVENDRA N.R. ... PETITIONER

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001

182

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNX- A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRUS ETC.

IN WRIT PETITION No.135/2020

BETWEEN

2 . SMT. GOWRAMMA AGED 73 YEARS W/O SRI K.S.JUNJAPPA

3 . SRI.J.ANANDA AGED 44 YEARS S/O SRI K.S.JUNJAPPA

ALL ARE RESIDING AT NO.328 RESIDING AT NO.328, JUNJAPPA COMPLEX, KALKERE VILLAGE, K.R.PURAM HOBLI, BENGALURU EAST TALUK, BENGALURU-560043.

183

REPRESENTED BY THEIR GPA HOLDER M/S. S.K.DEWLLINGS LLP FORMERLY KNOWN AS M/S. S.K.PROJECTS HAVING ITS OFFICE AT UNIT NO.A1, SAI HOME STYLE, DODDATHOGURU, ELECTRONIC CITY, BENGALURU-560100 REPRESENTED BY ITS PARTNER SRI PAPAIAH N @ PAPI REDDY

... PETITIONERS (BY SRI VIVEKANANDA T P, ADVOCATE)

AND

2 . STATE OF KARNATAKA DEPARTMENT OF LABOUR VIKASA SOUDHA, BENGALURU REPRESENTED BY ITS SECRETARY

3 . THE BRUHATH BANGALORE MAHABAGARA PALIKE N.R.SQUARE, BENGALURU-560002. REPRESENTED BY ITS COMMISSIONER

4 . THE JOINT DIRECTOR TOWN PLANNING (NORTH) BUILDING LICENSE CELL, BRUHATH BANGALORE MAHANAGARA PALIKE, N.R.SQUARE, BENGALURU-560002. ... RESPONDENTS

184 (BY SRI R. SRINIVAS GOWDA, AGA FOR R1 AND R2, SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED NIL SIGNED ON 12.12.2019 AT ANNX-D ISSUED BY THE R-4 IN SO FAR AS THE DEMAND OF RS.1,61,698/- TOWARDS SCRUTINY FEE, RS.32,33,969/- TOWARDS LICENSE FEE, RS.23,31,740/- TOWARDS GROUND RENT AND GST, RS.24,46,655/- TOWARDS SECURITY DEPOSIT AND ALSO INSOFAR AS THE CONSTRUCTION WORKERS WELFARE CESS OF RS.37,71,000/- IS CONCERNED AND ETC.,

IN WRIT PETITION No.388/2020

BETWEEN

M/S SOBHA LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 AND HAVIANG ITS REGISTERED OFFICE AT SOBHA SARJAPUR MARTHAHALLI OUTER RING ROAD (ORR) DEVARABEESANAHALLI, BELLANDOUR POST, BENGALURU - 560 103 REP BY ITS AUTHORISED SIGNATORY SRI RAJESH MARATHE ... PETITIONER

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

185 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001.

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 (ANNX- A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES ETC.

IN WRIT PETITION No.3771/2020

BETWEEN

M/S. CHIMES EDUCATIONAL TRUST A PUBLIC CHARITABLE TRUST, HAVING ITS OFFICE AT NO.5, PATALAMMA TEMPLE STREET, BASAVANAGUDI, BENGALURU - 560004. REP. BY ITS TRUSTEE SMT. BRINDA SRINIVAS ... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

186

AND

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNX-C, CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNX-D,

187 AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDL. DIRECTOR DATED 07.02.2020, AS CONTAINED IN ANNX-E AND ETC.,

IN WRIT PETITION No.4595/2020

BETWEEN

RESIDING AT NO.566, 7TH A MAIN, ‘A’ SECTOR, YELAHANKA NEW TOWN, BENGALURU – 560 064.

ALL ARE REPRESENTED BY THEIR GPA HOLDER M/S. VIKRAM STRUCTURES PVT. LTD., REGISTERED UNDER THE COMPANIES ACT, HAVING ITS OFFICE AT NO.22, 5TH ‘A’ MAIN, NEAR BAPTIST HOSPITAL, BEHIND ROYAL SENATE HOTEL,

188 HEBBAL, BENGALURU – 560 024. REPRESENTED BY ITS MANAGING DIRECTOR MR. VIKRAM PRABHAKAR. ... PETITIONERS (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 18.02.2020 AT ANNX-F ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.1,73,70,769/- TOWARDS THE GROUND RENT AND GST OF RS.31,26,738/- AND RS.5,52,706/- TOWARDS SCRUTINY FEE AND ETC.,

189 IN WRIT PETITION No.5087/2020

BETWEEN

1 . SRI B H NARAYANAPPA AGED 76 YEARS S/O LATE HANUMANTHARAYAPPA

2 . SMT C RUKMINI AGED 50 YEARS W/O B H NARAYANAPPA

3 . SRI B N PAVAN KUMAR AGED 22 YEARS S/O B H NARAYANAPPA

ALL ARE RESIDENTS OF BHATTARAHALLI VILLAGE BIDARAHALLI HOBLI, BENGALURU EAST TALUK BENGALURU

REPRESENTED BY THEIR GPA HOLDER M/S HEBRON PROPERTIES PVT LTD A REGISTERED COMPANY (FORMED OUT OF THE BUSINESS TAKEN OVER FROM PARTNERSHIP FIRM M/S VINEYARD PROPERTIES) HAVING ITS REGISTERED OFFICE AT NO 5AC -712 5TH A CROSS, HRBR LAYOUT 1ST BLOCK, KALYAN NAGAR POST BENGALURU - 560043 REP BY ITS MANAGING DIRECTOR SRI SATHISH KOSHY

... PETITIONERS (BY SRI VIVEKANANDA T P, ADVOCATE)

190

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA DR AMBEDKAR VEEDHI BENGALURU - 560001

2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE, BENGALURU - 560002 REPRESENTED BY ITS COMMISSIONER

3 . THE JOINT DIRECTOR TOWN PLANNING (SOUTH) BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU - 560002 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R- 1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD.18.2.2020 AT ANNEXURE-H ISSUED BY THE R- 3 ONLY INSOFAR AS THE DEMAND OF RS.20,69,594/- TOWARDS AND GROUND RENT AND GST OF RS.3,72,527/- AND RS.90,930/- TOWARDS SCRUTINY FEE.

IN WRIT PETITION No.5758/2020

BETWEEN

M/S AKARSHA REALTY PVT LTD

191 A REGISTERED COMPANY HAVING ITS OFFICE AT NO.10, VITTAL MALLYA ROAD, BENGALURU - 560 001 REPRESENTED BY ITS DIRECTOR SRI B M JAYESHANKAR ... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2 SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R02 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN

192 DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNX-M, CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF BUILDING LICENSE/SANCTION PLAN AS, AS CONTAINED IN ANNX-N, AND THE DEMAND NOTICE ISSUED BY THE R-3 ADDITIONAL DIRECTOR BEARING DEMAND NOTICE DATED 29.02.2020, AS CONTAINED IN ANNX-P ETC.

IN WRIT PETITION No.6413/2020

BETWEEN

M/S BRIGADE PROPERTIES PVT LTD A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT 29TH FLOOR, WORLD TRADE CENTRE, 26/1, BRIGADE GATEWAY, DR RAJKUMAR ROAD, MALLESHWARAM, RAJAJINAGAR, BENGALURU 560055.

REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI UDAYA KUMAR ... PETITIONER (BY SRI SAMMITH.S., ADVOCATE)

AND

1 . THE STATE OF KARNATAKA REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY, URBAN DEVELOMENT DEPARTMENT, VIDHANA SOUDHA, BENGALURU 560001

2 . THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE, N R SQUARE, BENGALURU 560002

193 3 . THE JOINT DIRECTOR TOWN AND COUNTRY PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE, N R SQUARE, BENGALURU 560002 ... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE, AS CONTAINED IN ANNEXURE-C AND THE DEMAND NOTICE ISSUED BY THE R-3 JOINT DIRECTOR DATED 16.03.2020 AS CONTAINED IN ANNEXURE-D & ETC.,

IN WRIT PETITION No.6633/2020

BETWEEN

194

PETITIONERS NO.1 TO 4 ARE RESIDING AT HARALUR VILLAGE, AGARA POST, BENGALURU EAST TALUK, BENGALURU.

REPRESENTED BY THEIR GPA HOLDER, M/S BREN CORPORATION PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT HAVING ITS REGISTERED OFFICE AT THIRD FLOOR, ‘BALAVANA’, PLOT NO. 61, 5TH “A” BLOCK, KORAMANGALA BENGALURU-560095 BY ITS DIRECTOR, SRI J.BOOPESH REDDY.

(BY SRI VIVEKANANDA T.P., ADVOCATE (PHYSICAL HEARING))

195 AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2(PHYSICAL HEARING); SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD. 17.03.2020 AT ANNX-D ISSUED BY THE R-4 IN SO FAR AS THE DEMAND OF RS. 2,61,999/- TOWARDS SCRUTINY FEE, RS.52,39,970/-

196 TOWARDS LICENSE FEE, RS.30,91,582/- TOWARDS GROUND RENT AND GST, RS.58,22,189/- TOWARDS SECURITY DEPOSIT AND ALSO INSOFAR AS THE CONSTRUCTION WORKERS WELFARE CESS OF RS. 92,17,000/- IS CONCERNED AND ETC.,

IN WRIT PETITION No.7454/2020

BETWEEN

M/S. SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 REGISTERED AND CORPORATE OFFICE AT ‘SOBHA’ SARJAPUR-MARTHAHALLI OUTER RING ROAD (ORR) DEVARABEESANAHALLI, BELLANDUR POST, BENGALURU 560103 REPRESENTED BY ITS AUTHORISED SIGNATORY MR. PRASAD M.S ... PETITIONER

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA, AMBEDKAR VEEDHI, BENGALURU-560001

2 . BRUHAT BANGALORE MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIONER N.R.SQUARE, BENGALURU-560002

197

3 . JOINT DIRECTOR TOWN PLANNING (SOUTH) BRUHAT BANGALORE MAHANAGARA PALIKE N.R. SQUARE, BENGALURU-560002. ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 VIDE ANNX-A AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES.

IN WRIT PETITION No.7895/2020

BETWEEN

1 . MR RAJA JAYASHANKAR S/O LATE RAJA SREEKANTAIAH SETTY AGED 81 YEARS R/AT NO. 3, 36TH CROSS ROD, 8TH BLOCK, JAYANAGAR BANGALOE 560 070

2 . MR. RAJA UDAYSHANKAR S/O RAJA JAYASHANKAR 55 YEARS, R/AT NO.3, 36TH CROSS ROAD, 8TH BLOCK, JAYANAGAR BENGALURU 560 070

3 . MR. RAJA SUCHINDRA

198 SON OF MR. RAJA JAYASHANKAR AGED ABOUT 53 YEARS R/AT F-2, RAJAMAHALAKSHMI NO.12, BASAPPA ROAD, SHANTHINAGAR BENGALURU 560 027

4 . MR. RAJA DATTA KUMAR SON OF MR. RAJA JAYASHANKAR AGED ABOUT 51 YEARS G-1, ‘MEENAKSHI MANOR’ NO. 14/2, 10TH ‘D’ MAIN ROAD, 5TH CROSS ROAD, FIRST BLOCK, JAYANAGAR BENGALURU 560 011

5 . MR. C. CHOWRIRAJ SON OF LATE CHOWRAPPA @ PRAKASHAPPA 74 YEARS R/AT CHIKKA KAMANAHALLI VILLAGE GOTTIGERE POST BANNERGHATTA ROAD, BENGALURU SOUTH TALUK 560 083

ALL ARE REPRESENTED BY THEIR GENERAL POWER OF ATTORNEY PURAVANKARA LIMITED (FORMERLY PURAVANKARA PROJECTS LTD) A COMPANY INCORPRATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT 130/1, ULSOOR ROAD, BENGALURU 566043 REPRESENTED BY ITS AUTHORISED SIGNATORY MR. B. PRAVEEN KUMAR ... PETITIONERS

(BY SRI JOSEPH ANTHONY, ADVOCATE)

199 AND

1 . STATE OF KARNATAKA URBAN DEVELOPMENT DEPARTMENT VIKASA SOUDHA BENGALURU 560001 REPRESENTED BY THE CHIEF SECRETARY

2 . BRUHAT BENGALURU MAHANAGARA PALIKE HUDSON CIRCLE BENGALURU 560 027 REPRESENTED BY THE COMMISSIONER

3 . JOINT DIRECTOR (TOWN PLANNING-SOUTH) BRUHATH BENGALURU MAHANAGARA PALIKE N.R. CIRCLE BENGALURU 560 002

... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED DEMAND NOTICE ISSUED ON MAY 20, 2020 BY THE R-3 (ANNEXURE-A) AS REGARD THE DEMAND MADE AT SL.NO.2 (GROUND RENT).

IN WRIT PETITION No.7949/2020

BETWEEN

M/S R.K. SURAKSHA PROPERTIES A PARTNERSHIP FIRM HAVING ITS OFFICE AT NO.80/3 80 FEET ROAD,

200 AREKERE OPP SAI BABA TAMPLE B G ROAD BENGALURU-76 REPRESENTED BY ITS MANAGING PARTNER SRI V RAMESH KUMAR S/O LATE CHANDRASHEKAR NAIDU AGED ABOUT 51 YEARS ... PETITIONER (BY SRI B. PRAMOD, ADVOCATE)

AND

2 . STATE OF KARNATAKA THE LABOUR DEPARTMENT VIKASA SOUDHA DR B R AMBEDKAR VEEDHI BENGALURU-560001 REPRESENTED BY ITS UNDER SECRETARY

201 (BY SRI R SRINIVAS GOWDA, AGA FOR R1 AND R2, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR DATED 04.09.2015 ISSUED BY THE R-3 ANNEXURE-E IN SO FAR THE PETITIONER IS CONCERNED & ETC.,

IN WRIT PETITION No.7973/2020

BETWEEN

M/S BHARTIYA URBAN PRIVATE LIMITED (ERSTWHILE, BHARTIYA CITY DEVELOPERS PVT.LTD.) A COMPANY INCORPORATED UNDER THE COMPANIES ACT,1956 HAVING ITS REGISTERED OFFICE AT 56/7, NALLAMBAKKAM VILLAGE (VIA VANDALUR) CHENNAI TAMIL NADU-600048

AND CORPORATE OFFICE AT 5/1, PALACE ROAD BENGALURU-560 001

REPRESENTED BY ITS AUTHORISED SIGNATORY MR SHAMA SUNDER R J ... PETITIONER (BY SRI SANJAY NAIR, ADVOCATE)

AND

1 . STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY URBAN DEVELOPMENT DEPARTMENT 4TH FLOOR, VIKAS SOUDHA

202 AMBEDKAR VEEDHI BENGALURU-560 001

2 . BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002 REPRESENTED BY ITS COMMISSIONER

3 . JOINT DIRECTOR TOWN PLANNING (NORTH) BRUHAT BENGALURU MAHANAGARA PALIKE N R SQUARE BENGALURU-560 002 ... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R2 & R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE BYE LAW NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE-LAWS 2003 ANNEXURE-A AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES & ETC.,

IN WRIT PETITION No.8026/2020

BETWEEN

1 . SRI. B.K. VASUDEV PRADEEP S/O LATE V. KRISHNAPPA 43 YEARS

2 . SRI. B.K. RAGHAVENDRA PRAMOD S/O LATE V. KRISHNAPPA 41 YEARS

203 BOTH ARE R/AT NO. 8, GANESHA NILAYA, 8TH AND 9TH CROSS, INDIRA GANDHI CIRCLE BEHIND SBM, SARAKKI BENGALURU SOUTH, JP NAGAR BENGALURU 560 078

REPRESENTED BY THEIR GPA HOLDER M/S S.K. SURAKSHA PROPERTIES REPRESENTED BY ITS MANAGING PARTNER SRI. V. RAMESH KUMAR S/O LATE CHANDRASHEKAR NAIDU AGED ABOUT 51 YEARS

3 . M/S S.K. SURAKSHA PROPERTIES HAVING ITS OFFICE AT NO. 36/52, 11TH A MAIN, 27TH CROSS, JAYANAGAR 4TH BLOCK EAST BENGALURU 560 011 REPRESENTED BY ITS MANAGING PARTNER SRI. V. RAMESH KUMAR S/O LATE CHANDRASHEKAR NAIDU AGED ABOUT 51 YEARS

... PETITIONERS (BY SRI B. PRAMOD, ADVOCATE)

AND

1 . THE STATE OF KARNATAKA THE URBAN DEVELOPMENT DEPARTMENT VIKASA ASOUDHA, DR. B.R. AMBEDKAR VEEDHI, BANGALLORE 560 001 REPRESENTED BY ITS SECRETARY

2 . THE STATE OF KARNATAKA THE LABOUR DEPARTMENT VIKASA SOUDHA, DR. B.R AMBEDKAR VEEDHI,

204 BENGALURU 560 001 RERPESENTED BY ITS UNDER SECRETARY

3 . BRUHATH BANGALORE MAHANAGAR PALIKE N.R. SQUARE BENGALURU 560002 REPRESENTED BY ITS COMMISSIONER

4 . THE ASSISTANT DIRECTOR TOWN PLANNING (RAJARAJESHWARINAGARA) BRUHAT BANGALORE MAHANAGARA PALIKE 18TH CROSS, IDEAL HOMES LAYOUT R.R. NAGAR, NEAR BESCOM OFFICE BENGALURU 560 098 ... RESPONDENTS

(BY SRI R SRINIVAS GOWDA, AGA FOR R1 AND R2, SRI SREENIDHI V & SMT SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

IN WRIT PETITION No.8133/2020

BETWEEN

205 3. SMT. SHASHIKALA SHILPA R., AGED 44 YEARS, D/O LATE K.RAJASHEKAR, W/O SATISH NAGARAJAN MARUPALLY, R/AT NO.17, RUDRA NILAYA, SANTHOSHIMATHA TEMPLE STREET, ARAKERE, BANNERGHATTA ROAD, BENGALURU – 560 076.

PETITIONERS ARE REPRESENTED BY M/S. LEGACY GLOBAL PROJECTS PVT. LTD., A REGISTERED COMPANY, HAVING ITS REGISTERED OFFICE AT NO.333, 2ND FLOOR, NOVA MILLER, THIMMAIAH ROAD, BENGALURU – 560 052 BY ITS JOINT MANAGING DIRECTOR, SRI SANJAY SHENOY. ... PETITIONERS (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

206 (BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE SIGNED ON 13.05.2020 AT ANNEXURE-H ISSUED BY THE R-3 IN SO FAR AS THE DEMAND OF RS.4,34,217/- TOWARDS SCRUTINY FEE, RS.73,96,702/- TOWARDS LICENSE FEE, RS.90,97,159/- TOWARDS GROUND RENT AND GST IS CONCERNED AND ETC.,

IN WRIT PETITION No.8538/2020

BETWEEN

M/S KLASSIK ENTERPRISES PVT. LTD., A COMPANY INCORPORATED UNDER THE INDIAN COMPANIES ACT 1956, REGISTERED OFFICE AT SY.NO.10/1 AND 11/1, KALENA AGRAHARA, NEAR MEENAKSHI TEMPLE, BANNERGHATTA ROAD, BENGALURU – 560 076 REP. BY ITS DIRECTOR SRI M.RAMAKRISHNA REDDY. ... PETITIONER (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

207 2. STATE OF KARNATAKA DEPARTMENT OF LABOUR, VIKASA SOUDHA, BENGALURU - 01. REPRESENTED BY ITS SECRETARY.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE SIGNED ON 21.05.2020 AT ANNEXURE-D ISSUED BY THE R-4 IN SO FAR AS THE DEMAND OF RS.1,80,076/- TOWARDS SCRUTINY FEE, RS.36,01,523/- TOWARDS LICENSE FEE, RS.21,24,898/- TOWARDS GROUND RENT AND GST, RS.40,01,692/- TOWARDS SECURITY DEPOSIT AND ALSO INSOFAR AS THE CONSTRUCTION WORKERS WELFARE CESS OF RS.58,82,000/- IS CONCERNED AND ETC.,

IN WRIT PETITION No.8540/2020

BETWEEN

DR.M.RAVINDRA VARMA AGED 72 YEARS, S/O LATE M.MUNIVENKATAPPA,

208 RESIDING AT NO.600, HORAMAVU MAIN ROAD, HORAMAVU, BENGALURU – 560 043.

REPRESENTED BY GPA HOLDER M/S SAI CHARITA BUILDERS A REGISTERED PARTNERSHIP FIRM HAVING ITS OFFICE AT NO.502, 5TH FLOOR SAI CHARITA GREEN OAKS- PHASE- I HORAMAVU MAIN ROAD, HORAMAVU, BENGALURU – 560 043. REPRESENTED BY ITS PARNTER MR. I.LSKHMI REDDY. ... PETITIONER (BY SRI VIVEKANANDA T.P., ADVOCATE)

AND

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

209 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DATED 06.06.2020 AT ANNEXURE- E ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.12,08,562/- TOWARDS THE GROUND RENT AND GST OF RS.2,17,541/- AND RS.51,272/- TOWARDS SCRUTINY FEE AND ETC.,

IN WRIT PETITION No.8697/2020

BETWEEN

THE TOTAL ENVIRONMENT CONSTRUCTION PRIVATE LIMITED., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT “IMAGINE”, NO.78, ITPL ROAD, EPIP ZONE, WHITEFIELD, BENGALURU – 560 066 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. SURESH CHANDRA BHANDARI. ... PETITIONER

(BY SRI SRIDHAR G., AND SRI R.SHASHIDHAR, ADVOCATES)

AND

210

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 04.07.2020 AT ANNEXURE - B ISSUED BY THE R- 3 IN SO FAR AS THE DEMAND FOR SUM OF RS.1,28,50,531-00 TOWARDS GROUND RENT AND GST AND ETC.,

IN WRIT PETITION No.8831/2020

BETWEEN

BOTH ARE RESIDING AT NO.519, 20TH ‘C’ MAIN, 8TH BLOCK, KORAMANGALA, BENGALURU – 560 095. ... PETITIONERS (BY SRI B.PRAMOD, ADVOCATE)

211 AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR DTD. 04.09.2015 ISSUED BY THE R-3 (ANNX-E) IN SO FAR THE PETITIONERS ARE CONCERNED; QUASH THE GOVERNMENT ORDER DTD:18.01.2007 AND THE CORRIGENDUM ORDER DTD. 28.02.2007 ISSUED BY THE R-2 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS (ANNX-F) IN SO FAR THE PETITIONERS ARE CONCERNED AND ETC.,

212

IN WRIT PETITION No.8849/2020

BETWEEN

M/S SOBHA LIMITED (FORMERLY SOBHA DEVELOPERS LIMITED) A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 REGISTERED AND CORPORATE OFFICE AT ‘SOBHA’, SARJAPUR MARTHAHALLI OUTER RING ROAD,(ORR) DEVAABEESANAHALLI, BELLANDUR POST BENGALURU – 560103. RERPESENTED BY ITS AUTHORISED SIGNATORY MR.PRASAD M.S. ... PETITIONER

(BY SRI MADHUKAR DESHPANDE, ADVOCATE)

AND

213 N.R.SQUARE BENGALURU - 560 002.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A)ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OF LIKE NATURE OR DIRECTION, DECLARING THE BYELAWS NO.3.9 OF THE BANGALORE MAHANAGARA PALIKE BUILDING BYE- LAWS 2003 (ANNEXURE- A) AS UNCONSTITUTIONAL, ILLEGAL AND ULTRA VIRES AND ETC.,

IN WRIT PETITION No.8984/2020

BETWEEN

TRANQUIL REALTY PRIVATE LIMITED BEING A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT NO.30, VASWANI VICTORIA, VICTORIA ROAD, BENGALURU – 560 047 REPRESENTED BY ITS DIRECTOR MR ARUN A ADVANI. ... PETITIONER

(BY MS.NAYANTARA, ADVOCATE FOR SRI G.L.VISHWANATH, ADVOCATE)

AND

214 URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, AMBEDKAR VEEDHI, BENGALURU – 560 001.

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENDORSEMENT DTD:23.6.2020 ISSUED BY THE R-3 AT ANNEXURE-P INSOFAR AS IT SEEKS TO RECOVER RS.36,46,160 TOWARDS GROUND RENT AND GST AT THE RATE OF 18 PERCENT AND ETC.,

IN WRIT PETITION No.8993/2020

BETWEEN

AGED 62 YEARS, S/O LATE T. MURUGAVEL, NO.519, SY. NO.24/2, MAHADEVAPURA VILLAGE, K.R.PURAM HOBLI, WARD NO.81,

215 MAHADEVAPURA ZONE, BENGALURU – 560 048.

REPRESENTED BY THEIR GPA M/S SAI PRAGATHI ESTATES AND CONSTRUCTIONS PVT. LTD., REGISTERED OFFICE AT FLAT NO.501, 5TH FLOOR, PLOT NO.3-6-517, SAO DATTA ARCADE, HIMAYAT NAGAR, HYDERABAD – 500 029. REPRESENTED BY ITS MANAGING DIRECTOR SRI K.PRATAP REDDY. ... PETITIONERS (BY SRI T P VIVEKANANDA, ADVOCATE)

AND

216 2. THE BRUHAT BANGALORE MAHANAGARA PALIKE N.R SQUARE, BENGALURU – 560 002 REPRESENTED BY ITS COMMISSIONER.

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1; SRI SREENIDHI V., AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND NOTICE DTD.18.5.2020 AT ANNEXURE-E ISSUED BY THE R-3 ONLY IN SO FAR AS THE DEMAND OF RS.20,60,543/- TOWARDS THE GROUND RENT AND GST OF RS.3,70,898/- AND RS.68,685/- TOWARDS SCRUTINY FEE RS.13,73,695/- TOWARDS LICENSE FEE ARE CONCERNED AND ETC.,

IN WRIT PETITION No.9421/2020

BETWEEN

REPRESENTED BY ITS PARTNER SRI A.KIRAN KUMAR AGED ABOUT 34 YEARS, S/O LATE ANAND.

217 2. M/S WISE BUILDERS AND DEVELOPERS A PARTNERSHIP FIRM HAVING ITS OFFICE AT NO.169, 6TH MAIN, JAYANAGAR 4TH BLOCK, BENGALURU – 560 011.

REPRESENTED BY ITS PARTNER SRI C.VENKATESH S/O LATE CHENGAMA NAIDU, AGED ABOUT 50 YEARS. ... PETITIONERS (BY SRI B.PRAMOD, ADVOCATE)

AND

... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 & R2; SRI SREENIDHI V., AND SMT.SINCHANA M.R.,

218 ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR DATED 04.09.2015 ISSUED BY THE R-3 (ANNEXURE – E) IN SO FAR THE PETITIONERS ARE CONCERNED AND ETC.,

IN WRIT PETITION No.11152/2020

BETWEEN

219 PETITIONER NOS.2 & 3 ARE REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER, PETITIONER NO.1 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. AVINASH AGARWALL. ... PETITIONERS (BY SRI SAMMITH S., ADVOCATE )

AND

... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R1 AND R2 (PHYSICAL HEARING); SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2

220 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-C AND ETC.,

IN WRIT PETITION No.11163/2020

BETWEEN

SRI SATHYA SAI HEALTH AND EDUCATION TRUST HAVING ITS OFFICE AT NO.303, TARA APARTMENT, NO.132, INFANTRY ROAD, BENGALURU - 560 001.

REPRSENTED BY ITS POWER OF ATTORNEY HOLDER, M/S VISHNU PRIYA GROUP OF BUILDERS AND DEVELOPERS A PARTNERSHIP FIRM HAVING ITS REGISTRED OFFICE AT NO.1-7-331, CHAITANYAPURI, DILSUKHNAGAR, HYDERABAD – 500 060 REPRESENTED BY ITS PARTNER AND AUTHORIZED SIGNATORY SRI.M.ANIL KUMAR.

... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

AND

221 2. THE UNDER SECRETARY MINISTRY OF LABOUR, VIKASAS SOUDHA, BENGALURU – 560 001.

(BY SRI R. SRINIVAS GOWDA, AGA, ADVOCATE FOR R1 AND R2 (PHYSICAL HEARING); SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DTD.18.1.2007 AND THE CORRIGENDUM THEREON DTD.28.2.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-C AND ETC.,

IN WRIT PETITION No.11307/2020

BETWEEN

222

PETITIONER NOS.1 AND 2 ARE RESIDING AT GUNJUR VILLAGE AND POST, BENGALURU EAST TALUK, BENGALURU – 560 085.

PETITIONER NOS.1 AND 2 ARE REPRESENTED BY THEIR POWER OF ATTORNEY HOLDER, M/S. ND DEVELOPERS PVT. LTD., A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT NO.398, 2ND FLOOR, 7TH CROSS, MICO LAYOUT, B.T.M. 2ND STAGE, BENGALURU – 560 076.

REP. BY ITS AUTHORIZED SIGNATORY SRI AVINASH AGARWALL.

... PETITIONERS (BY SRI SAMMITH S., ADVOCATE )

AND

223 BRUHAT BENGALURU MAHANAGARA PALIKE, BENGALURU – 560 048. ... RESPONDENTS

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2 (PHYSICAL HEARING) SRI SREENIDHI V AND SMT.SINCHANA M.R., ADVOCATES FOR R3 AND R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE AS CONTAINED IN ANNEXURE-G AND ETC.,

IN WRIT PETITION No.12570/2020

BETWEEN

224

225

226 26. SRI R.VENUGOPAL S/O LATE SRI RATHNAPPA AGED ABOUT 50 YEARS.

PETITIONERS NO.1 TO 31 ARE RESIDING AT HORAMAVU VILLAGE K.R.PURAM HOBLI, BENGALURU EAST TALUK BENGALURU.

227 34. SMT R.MANJULA D/O LATE SRI RAMAIAH AGED ABOUT 42 YEARS

228 44. SMT S INDIRA D/O SRI M SRIRAMAIAH AGED ABOUT 45 YEARS.

PETITIONER NO.32 TO NO.35 ARE RESIDING AT NO 297, HORAMAVU VILLAGE AND POST BENGALURU – 560 043.

PETITIONERS NO.41 TO 45 ARE RESIDING AT NO.1, 2ND MAIN, HORAMAVU VILLAGE AND POST, BENGALURU - 560 043.

REPRESENTED BY IT’S POWER OF ATTORNEY HOLDER M/S A.S.N DEVELOPERS A PARTNERSHIP FIRM HAVING ITS REGISTERED OFFICE AT NO 39, HORAMAVU VILLAGE K R PURAM HOBLI, BENGALURU EAST TALUK BENGALURU – 560 016.

REPRESENTED BY ITS MANAGING PARTNER SRI P.BALASUBRAMANYAM ... PETITIONERS (BY SRI SAMMITH S., ADVOCATE)

AND 1. THE STATE OF KARNATAKA REPRESENTED BY ADDITIONAL CHIEF SECRETARY URBAN DEVELOPMENT DEPARTMENT

229 VIDHANA SOUDHA BENGALURU – 560001.

2 . THE UNDER SECRETARY MINISTRY OF LABOUR VIKASA SOUDHA BENGALURU – 560 001.

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 AND R2 (PHYSICAL HEARING); SRI SREENIDHI V & SMT.SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R- 2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE – C AND ETC.,

IN WRIT PETITION No.12576/2020

BETWEEN

H. T. MOHANDAS

230 S/O H.C.THAMMAIAH, AGED ABOUT 58 YEARS, RESIDING AT NO.52 3RD CROSS, SATYANARAYANA LAYOUT WEST OF CHORD ROAD, 3RD STAGE, 4TH BLOCK, BASAVESHWARANAGAR BENGALURU – 560 079. ... PETITIONER (BY SRI SAMMITH S., ADVOCATE)

AND

BENGALURU – 560 002.

231

(BY SRI R.SRINIVAS GOWDA, AGA FOR R1 & R2 (PHYSICAL HEARING); SRI SREENIDHI V & SMT.SINCHANA M.R., ADVOCATES FOR R3 & R4 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE GOVERNMENT ORDER ISSUED BY THE R-2 DATED 18.01.2007 AND THE CORRIGENDUM THEREIN DATED 28.02.2007 MANDATING UPFRONT COLLECTION OF LABOUR WELFARE CESS, AS CONTAINED IN ANNEXURE-C AND ETC.,

WRIT PETITION No.13116/2020

BETWEEN

M/S BHARTIYA URBAN PVT LTD (FORMERLY M/S BHARTIYA CITY DEVELOPERS PVT LTD) A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT: 56/7, NALLAMBAKKAM VILLAGE VIA VANDALUR CHENNAI-600048 AND ADMINISTRATIVE OFFICE AT NO.1/5, PALACE ROAD BENGALURU-560001 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR SHAMA SUNDER R J

... PETITIONER

(BY SRI SAMMITH S., ADVOCATE)

AND

232 VIDHANA SOUDHA BENGALURU – 560 001.

... RESPONDENTS

(BY SRI R. SRINIVAS GOWDA, AGA FOR R-1, SRI SREENIDHI V. AND SMT.SINCHANA M.R., ADVOCATES FOR R2 AND R3 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR ISSUED BY THE R-2 COMMISSIONER DATED 4.9.2015 LEVYING FEES FOR ISSUE OF OCCUPANCY CERTIFICATE, AS CONTAINED IN ANNEXURE - G AND ETC.,

*****

THESE WRIT PETITIONS HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 03.02.2021, COMING ON FOR PRONOUNCEMENT THIS DAY, THE COURT MADE THE FOLLOWING :-

233

ORDER

Conglomeration of these petitions raise a challenge to several imposts/fee imposed by the Bruhath Bengaluru Mahanagara Palike1 and the State of Karnataka upon the residents and developers/builders of the city of Bengaluru, all of which come under the precincts of the BBMP.

1 ‘the BBMP’ for short

234 FACTUAL SCORE:

W.P.No.36017 of 2018:-

2 ‘the Company’ for short

235 took place between the Company and the Land Owner which is not the concern or the issue in this petition.

236

“±ÀÄ®Ì ¥ÁªÀw w¼ÀĪÀ½PÉ ¥ÀvÀæ *****

ªÉÄîÌAqÀ «µÀAiÀÄPÉÌ ¸ÀA§A¢ü¹zÀAvÉ, D¹Û SÁvÁ ¸ÀASÉå;36, ¦.L.r ¸ÀASÉå. 70-20-36, ¸ÉÃAmï ªÀiÁPïìð gÀ¸ÉÛ, ªÁqïð £ÀA.111, ±ÁAw£ÀUÀgÀ, ¨ÉAUÀ¼ÀÆgÀÄ E°è ¤«Äð¸À®Ä GzÉÝò¹gÀĪÀ ªÁtÂdå PÀlÖqÀPÉÌ £ÀPÉë ªÀÄAdÆgÁw PÉÆÃjgÀĪÀ ¥Àæ¸ÁÛªÀ£ÉUÉ ªÀiÁ£Àå DAiÀÄÄPÀÛgÀªÀgÀÄ G¯ÉèÃR (1) gÀ°è C£ÀĪÉÆÃzÀ£É ¤ÃrgÀÄvÁÛgÉ. ªÀiÁ£Àå DAiÀÄÄPÀÛgÀÄ gÀªÀgÀÄ G¯ÉèÃR (2) gÀ ¸ÀÄvÉÆÛïÉAiÀÄAvÉ £É®¨ÁrUÉ ±ÀÄ®ÌPÉÌ ¸ÀgÀPÀÄ ªÀÄvÀÄÛ ¸ÉêÁ vÉjUÉ ¥ÁªÀw¹PÉƼÀÄîªÀ §UÉÎ D£ï¯ÉÊ£ï vÀAvÁæA±ÀzÀ°è GvÀàwÛAiÀiÁUÀĪÀ gÀ¹Ã¢AiÀÄ°è C¼ÀªÀr¸À¯ÁVgÀÄvÀÛzÉ.

EzÀgÀAvÉ ¹.f.J¸ï.n ±ÉÃ.9 ªÀÄvÀÄÛ J¸ï.f.J¸ï.n ±ÉÃ.9 gÀµÀÖ£ÀÄß £É®¨ÁrUÉ ±ÀÄ®ÌzÀ ªÉÆvÀÛPÉÌ MlÄÖ ±ÉÃ.18 gÀµÀÄà f.J¸ï.n ¥ÁªÀw¹PÉƼÀî¨ÉÃPÁVgÀÄvÀÛzÉ. CzÀgÀAvÉ £ÀPÉë ªÀÄAdÆgÁw ¸ÀA§AzsÀ

237 ¯ÉʸɣïìÀì ¦üÃ, EvÀgÉà ±ÀÄ®ÌUÀ¼À ¨Á§ÄÛ ªÀÄvÀÄÛ f.J¸ï.n. ¸ÉÃjzÀAvÉ ¥ÁªÀw¸À¨ÉÃPÁzÀ ªÉÆvÀÛªÀ£ÀÄß PɼÀPÀAqÀAvÉ «ªÀj¸À¯ÁVzÉ.

¥Á°PÉUÉ ¥ÁªÀw¸À¨ÉÃPÁzÀ ±ÀÄ®Ì PÀæªÀÄ ¸ÀASÉå ±ÀÄ®ÌUÀ¼À «ªÀgÀ

±ÀÄ®Ì gÀÆ.

1 £É® ¨ÁrUÉ

67,61,057-00 fJ¸ïn 18% (£É® ¨ÁrUÉ ªÉÆvÀÛPÉÌ) 12,16,990–00 2 GvÀÛªÀÄvÉ ±ÀÄ®Ì: 1. PÀlÖqPÁÌV 1,22,129-00

89,66,697-00 5 £ÀPÉë ¥ÀæwUÀ¼À ±ÀÄ®Ì ªÀÄvÀÄÛ DªÀgÀtUÉÆÃqÉ ±ÀÄ®Ì 96,000-00 6 ±Éà 1 gÀµÀÄÖ PÁ«ÄðPÀ PÀ¯Áåt ¤¢ü¬ÄAzÀ ¥Á°PÉUÉ ¸ÀAzÁAiÀĪÁUÀ¨ÉÃPÁzÀ ¸ÉêÁ ±ÀÄ®Ì 17,779-00 7 PÉgÉ ¥ÀÄ£ÀgÀÄfÓêÀ£À ±ÀÄ®Ì 70,829-00 MlÄÖ 1,86,85,258-00 Say Rs. 1,86,86,000-00

It is these two endorsements and the fee that is levied under various heads in terms of aforementioned endorsement that are the subject matter of challenge in

238 this petition. This petition concerns challenge to (i) ground rent, (ii) licence fee, (iii) lake rejuvenation fee and (iv) scrutiny fee.

W.P.No. 4601 of 2020:-

239 “(i) Issue a writ of certiorari or similar writ or order or direction to quash the demand notice No.BBMP/Addl.Dir/JD North/LP/0048/2014-15 dated 18-02-2020 at Annexure-G issued by the respondent No.3 only in so far as the demand of Rs.77,73,818/- towards ground rent and GST at 18% on the ground rent at Rs.13,99,287/- and scrutiny fee of Rs.5,18,255/-.

(ii) Issue a writ of mandamus or any other appropriate writ or order or direction declaring that Bye-law No.3.9 in the Bangalore Mahanagara Palike Building Bye-laws, 2003 as unconstitutional, arbitrary, illegal and ultra vires.

(iii) Issue a writ of mandamus or similar writ or order or direction directing respondent Nos. 2 and 3 to issue occupancy certificate pursuant to the demand notice No. BBMP/Addl.Dir/JD North/LP/0448/2014-15 dated 18-02-2020 at Annexure-G without insisting for payment of Rs.77,73,818/-

240 towards ground rent and GST at 18% on the ground rent at Rs.13,99,287/- and scrutiny fee of Rs.5,18,255/-.

(iv) Issue any other appropriate writ or order or direction as deemed fit in the circumstances of the case, in the interest of justice and equity.”

W.P.No. 8849 of 2020:-

3 ‘Welfare Cess Act’ for short

241 Hobli, Bangalore East Taluk, Ward-084 ªÀ®AiÀÄ, ¨ÉAUÀ¼ÀÆgÀÄ JDTP- North E°è ¤«Äð¸À®Ä GzÉÝò¹gÀĪÀ Residential - Apartment G¥ÀAiÉÆÃUÀzÀPÀlÖqÀPÉÌ New (FRESH PLAN SANCTION) PÉÆÃjgÀĪÀ ¥Àæ¸ÁÛªÀ£ÉUÉ Commissioner gÀªÀgÀÄ ¢£ÁAPÀ:10 June, 2020 C£ÀĪÉÆÃzÀ£É ¤Ãr. New (FRESH PLAN SANCTION) ¸ÀA§AzsÀ ¯Éʸɣïì ¦üà ªÀÄvÀÄÛ EvÀgÉà ±ÀÄ®ÌUÀ¼À ¨Á§ÄÛ ¥ÁªÀw¸À¨ÉÃPÁzÀ ±ÀÄ®ÌUÀ¼À «ªÀgÀUÀ¼ÀÄ F PɼÀPÀAqÀAvÉ «ªÀj¸À¯ÁVzÉ. I. ¥Á°PÉUÉ ¥ÁªÀw¸À¨ÉÃPÁzÀ ±ÀÄ®Ì PÀæªÀÄ ¸ÀASÉå ±ÀÄ®ÌUÀ¼À «ªÀgÀ ±ÀÄ®Ì gÀÆ. 1 ¥Àj²Ã®£Á ±ÀÄ®Ì 7,85,384.28 2 ¥ÀgÀªÁ£ÀV ±ÀÄ®Ì 1,57,07,685.60 3 £É® ¨ÁrUÉ - fJ¸ïn 18% (£É® ¨ÁrUÉ ªÉÆvÀÛPÉÌ)

92,67,534.50 4 PÉn¹¦ PÁAiÉÄÝ - 1961 PÀ®A 18 gÀAvÉ ±ÀÄ®Ì (GvÀÛªÀÄvÉ ±ÀÄ®Ì): PÀlÖqÀPÁÌV 3,49,060.00 5 PÉn¹¦ PÁAiÉÄÝ - 1961 PÀ®A 18 gÀAvÉ ±ÀÄ®Ì (GvÀÛªÀÄvÉ ±ÀÄ®Ì): ¤ªÉñÀ£ÀPÁÌV 00.00 6 ¨sÀzÀævÁ oÉêÀt 1,74,52,984.00 7 PÉgÉ ¥ÀÄ£ÀgÀÄfÓêÀ£À ±ÀÄ®Ì 00.00 8 DªÀgÀtUÉÆÃqÉ ±ÀÄ®Ì 2,15,000.00 9 gÀ¸ÉÛ CUÉvÀ ±ÀÄ®Ì NA 10 ±Éà 1 gÀµÀÄÖPÁ«ÄðPÀ 2,17,047.00

242 PÀ¯Áåt ¤¢ü¬ÄAzÀ ¥Á°PÉUÉ ¸ÀAzÁAiÀĪÁUÀ¨ÉÃPÁzÀ ¸ÉêÁ ±ÀÄ®Ì

MlÄÖ ±ÀÄ®Ì 4,32,04,000.00

£ÀPÉë ªÀÄAdÆgÁw / ¥ÀgÀªÁ£ÀV ¸ÀA§AzsÀ ±ÀÄ®ÌzÀ ¨Á§ÄÛ gÀÆ.4,32,04,000.00/- (gÀÆ. Rupees Four Crore Thirty Two Lacs Four Thousand Only) Debit Card / Credit Card / Net Banking ªÀÄÄSÁAvÀgÀ Commissioner, BBMP UÉ ¥ÁªÀw¸ÀĪÀÅzÀÄ.

II. PÀlÖqÀ ªÀÄvÀÄÛ EvÀgÉà ¤ªÀiÁðt PÁ«ÄðPÀgÀÄ PÀ¯Áåt ªÀÄAqÀ½UÉ ¥ÁªÀw¸À¨ÉÃPÁzÀ ¸É¸ï ªÉÆvÀÛ PÀæªÀÄ ¸ÀASÉå ±ÀÄ®ÌUÀ¼À «ªÀgÀ ±ÀÄ®Ì gÀÆ.

PÁ«ÄðPÀ PÀ¯Áåt ¤¢üUÉ ¥ÁªÀw¸À¨ÉÃPÁzÀ PÀgÀzÀ ªÉÆvÀÛ 2,14,88,000.00

2,14,88,000.00

Identical demands are made in all these cases.

243 case of the petitioners that Government of Karnataka issued corrigendum on 08-01-2007 and 28-02-2007 prescribing the procedure for levy of labour cess. Clause (c) of the Government order dealt with labour cess in respect of construction work which is approved by any legal authority. The demand notice issued by the 3rd respondent/Town Planning Department of the BBMP charge one percent labour cess in a manner that is not sanctioned by law. The learned counsel would contend that petitioners are not liable to pay upfront, labour cess and service charge on labour cess. The demand made by the 3rd respondent is contrary to the Act and the rules as the Rules do not contemplate payment of upfront labour cess. Therefore, broadly, the contention of the petitioners in the aforesaid writ petitions is that the fee that is levied upon them is without authority of law, without application of mind and contrary to the Act and the Rules and the Byelaws

244 that empower imposition of fee upon the petitioners and the like.

10.1. Heard Sri K.G.Raghavan, learned senior counsel appearing petitioner in Writ Petition No.13495/2019, Sri G. Krishnamurthy, learned senior counsel appearing for petitioners in Writ Petition No.57893/2018, Sri Jayakumar S.Patil, learned senior

245 counsel appearing for petitioner in Writ Petition No.16461/2017 and Sri V.Sreenidhi, learned counsel along with Smt. Sinchana.M.R, learned counsel appearing for BBMP.

SUBMISSIONS:

PETITIONERS:

(iii) It is neither a fee nor a tax as there is no co- relation between what is charged and quid pro quo

(iv) The impugned levy is violative of Article 19(1)(g) of the Constitution of India.

246 (v) All the levies are without authority of law as neither the Statute nor the Bye-laws empower the BBMP. (vi) Imposition of lake rejuvenation fee invoking Section 18(1)(A) of the Karnataka Town and Country Planning Act is also impermissible as it is imposed by way of a Circular dated 27.01.2017. (vii) Licence fee and scrutiny are imposed invoking the power under the bye-law and bye-laws have no force of law unless the Act empowers such imposition. (viii) The petitioner in this petition is entitled for refund of the entire amount deposited without prejudice.

The learned counsel Ms.Nayantara would place reliance upon the following judgments: a) Hutchison Essar South Limited V. Corporation of The City of Belgaum

ILR 2011 Karnataka 2631

247 b) Wireless - TT Info Services Ltd. and Others V. State of Karnataka and Others

2012 (3) KarLJ 302

c) Calcutta Municipal Corporation and Others V. Shrey Mercantile Pvt. Ltd. and others (2005) 4 SCC 245

d) The Commissioner, Hindu Religious Endowments, Madras V. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt AIR 1954 SC 282

e) The Corporation of Calcutta and another V. Liberty Cinema

AIR (1965) SC 1107

f) Delhi Race Club Ltd. V. Union of India and Others

(2012) 8 SCC 680

g) Nagar Mahapalika Varnasi V. Durga Das Battacharya

AIR 1968 SC 1119

h) Jindal Stainless Ltd., and another V. State of Haryana

(2017) 12 SCC 1

i) State of Kerala and Others V. PJ Joseph

AIR 1958 SC 296

j) Ahmedabad Urban Development Authority V. Sharad Kumar Jayantikumar Pasawalla and Others

AIR 1992 SC 2038

248 k) Nagrik Upabhokta M. Manch V. Union of India and Others

AIR 2002 SC 2405

l) M/S Govind Saran Ganga Saran V. Commissioner of Sales Tax and others

AIR 1985 SC 1041

m) Corporation of Calcutta and Another V. Liberty Cinema

AIR 1965 SC 1107

n) Pandit Banarsi Das Bhanot V. The State of Madhya Pradesh and Others

AIR 1958 SC 909

o) Salonah Tea Company Ltd., V. Superintendent of Texes Nowgong and Others.

AIR 1990 SC 772

249 a) N.D.Sirur and Ors Vs. Corporation of the city of Bangalore and ors 1965(1) MLJ 316

b) K.Pundalika Nayak Vs. City Municipal Council, Mangalore 1973(1) MLJ 298

c) Mysore Kirloskar Ltd. Vs. Hubli Dharwad Municipal Corporation and another 1990(3) KLJ Supp. 124

d) Calcutta Municipal Corporation and Ors Vs.

M/s.Shrey Mercantile Pvt. Ltd., and Ors AIR 2005 SC 1879

e) Om Prakash Agarwal etc., Vs. Giriraj Kishore and Ors AIR 1986 SC 726

250 demand of Labour Cess though demanded by the BBMP, it is at the direction of the State Government, both of whom do not have any power to impose the said fee in the manner that it is demanded.

RESPONDENT- BBMP:

251 petitioners in all these cases are transported, fee is collected which cannot be termed as unjustified. He would further submit that building materials used for construction are being lavishly placed on roads of the BBMP while undertaking construction for which the petitioners in all these cases are bound to pay for the use of public place to store the materials and hence levy of ground rent.

15.1. It is his submission that plethora of documents are to be scrutinized by several officers of BBMP and infrastructure that is created for scrutiny of such documents empower the BBMP to charge scrutiny fee and would defend imposition of Labour Cess on the direction of Government and it is only the Government orders issued from time to time under the Welfare Act that are implemented. He would also further contend that the fee that is levied being linked to the guidance

252 value is under re-consideration at the hands of the BBMP.

15.2. Insofar as it concerns imposition of Lake Rejuvenation Fee, the BBMP would submit that it is at the direction of the State in terms of the circular of the Government dated 27.01.2017, the BBMP has issued a circular on 30.03.2017 as directed by the State for collection of Lake Rejuvenation Fee and the betterment charges linked to the guidance value.

15.3. The learned counsel laying emphasis on the presumption of constitutionality of the enactments would rely on the judgments of the Apex Court in the case of State of Bihar v. Bihar Distillery Ltd.,4 and in the case of Bhanumati v. State of U.P.,5 following Bihar Distillery and would submit that in the light of the activities of the Corporation, the demand of fee and its linking to the guidance value are all valid in law. He

4 (1997) 2 SCC 453 5 (2010) 12 SCC 1

253 further submits that the entire money that is collected goes into the Corporation fund for several functions performed by the Corporation in terms of Sections 58 and 59 of the Act.

RESPONDENT - STATE:

254 constituted under Section 22 of the Act is to maintain the welfare of the labourers coming under the Act. He would further submit that the petitioners have an alternative remedy of filing an appeal before the Appellate Authority under Rule 11 of the Rules and the writ petition insofar as the challenge to imposition of labour cess and seeking its payment upfront ought to be dismissed on account of availability of statutory alternative remedy. He would submit that these are the only areas in which the States answer is required in these petitions and insofar as the other issues are concerned would toe the lines of the learned counsel representing the BBMP.

(1) Ground rent

(2) License fee

255

(3) Scrutiny fee (4) Security deposit. (5) Lake rejuvenation fee (6) Service charges at 1% of the amount payable to Palike from out of Building Construction Workers Welfare Cess - labour cess.

“Whether the impugned imposts/fee (supra) suffer from want of legal sanction?”

POSITION IN LAW:

256 accordance with law. Article 265 of the Constitution of India reads as follows:

“265. Taxes not to be imposed save by authority of law.- No tax shall be levied or collected except by authority of law.”

Therefore, an impost can be made only in accordance with or and as authorized by law.

(i) Commissioner, Hindu Religious Endowments v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt 6

“45. A neat definition of what “tax” means has been given by Latham, C.J. of the High Court of Australia in Matthews v. Chicory Marketing Board [60

6 1954 SCR 1005: AIR 1954 SC 282

257 CLR 263, 276] . “A tax”, according to the learned Chief Justice, “is a compulsory exaction of money by public authority for public purposes enforceable by law and is not payment for services rendered”. This definition brings out, in our opinion, the essential characteristics of a tax as distinguished from other forms of imposition which, in a general sense, are included within it. It is said that the essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law [Vide Lower Mainland Dairy v. Crystal Dairy Ltd., 1933 AC 168] . The second characteristic of tax is that it is an imposition made for public purpose without reference to any special benefit to be conferred on the payer of the tax. This is expressed by saying that the levy of tax is for the purposes of general revenue, which when collected forms part of the public revenues of the State. As the object of a tax is not to confer any special benefit upon any particular individual, there is, as it is said, no element of quid pro quo between

258 the taxpayer and the public authority [See Findlay Shirras on Science of Public Finance, Vol. I, p. 203] . Another feature of the taxation is that as it is a part of the common burden, the quantum of imposition upon the taxpayer depends generally upon his capacity to pay.

259 47. As regards the distinction between a tax and a fee, it is argued in the first place on behalf of the respondent that a fee is something voluntary which a person has got to pay if he wants certain services from the Government; but there is no obligation on his part to seek such services and if he does not want the services, he can avoid the obligation. The example given is of a licence fee. If a man wants a licence that is entirely his own choice and then only he has to pay the fees, but not otherwise. We think that a careful examination will reveal that the element of compulsion or coerciveness is present in all kinds of imposition, though in different degrees and that it is not totally absent in fees. This, therefore, cannot be made the sole or even a material criterion for distinguishing a tax from fees. It is difficult, we think, to conceive of a tax except, it be something like a poll tax, the incidence of which falls on all persons within a State. The house tax has to be paid only by those who own houses, the

260 land tax by those who possess lands, municipal taxes or rates will fall on those who have properties within a municipality. Persons, who do not have houses, lands or properties within municipalities, would not have to pay these taxes, but nevertheless these impositions come within the category of taxes and nobody can say that it is the choice of these people to own lands or houses or specified kinds of properties, so that there is no compulsion on them to pay taxes at all. Compulsion lies in the fact that payment is enforceable by law against a man in spite of his unwillingness or want of consent; and this element is present in taxes as well as in fees. Of course, in some cases whether a man would come within the category of a service receiver may be a matter of his choice, but that by itself would not constitute a major test which can be taken as the criterion of this species of imposition. The distinction between a tax and a fee lies primarily in the fact that a tax is levied as a part of a common burden, while a fee is a payment for a special benefit or privilege. Fees confer a special capacity,

261 although the special advantage, as for example in the case of registration fees for documents or marriage licences, is secondary to the primary motive of regulation in the public interest [ Vide Findlay Shirras on Science of Public Finance, Vol. I, p. 202] . Public interest seems to be at the basis of all impositions, but in a fee it is some special benefit which the individual receives. As Seligman says, it is the special benefit accruing to the individual which is the reason for payment in the case of fees; in the case of a tax, the particular advantage if it exists at all is an incidental result of State action [Vide Seligman's Essays on Taxation,p.408] .”

(Emphasis applied)

The Apex Court has clearly indicated what are the characteristics of a fee distinguishing it from what could be tax. What is held by the Apex Court is that a fee is generally a charge for special service rendered to individuals by Governmental agencies, which is to be uniform, without reference to the capacity of the payer.

262

(ii) Corporation of Calcutta v. Liberty Cinema7

“20. The conclusion to which we then arrive is that the levy under Section 548 is not a fee as the Act does not provide for any services of special kind being rendered resulting in benefits to the person on whom it is imposed. The work of inspection done by the Corporation which is only to see that the terms of the licence are observed by the licensee is not a service to him. No question here arises of correlating the amount of the levy to the costs of any service. The levy is a tax. It is not disputed, it may be stated, that if the levy is not a fee, it must be a tax.”

The Apex Court in the afore-extracted judgment holds that unless any service of a special kind is rendered resulting in benefits to the person on whom it is imposed, the levy would not be a fee, but a tax.

7 AIR 1965 SC 1107

263

(iii) Nagar Mahapalika v. Durga Das Bhattacharya8

“10. We pass on to consider the next question raised in this appeal, namely, whether there was a quid pro quo for the licence fees realised by the appellant and whether the impost was a fee in the strict sense as contemplated by Section 294 of the Act. A finding has been recorded in the present case by the trial court that a sum of Rs 1,43,741/7/0 was spent by the Municipal Board for providing facilities and amenities to owners and drivers of rickshaws. This sum of Rs 1,43,741/7/0 is made up of the following items:

“Rs 68,000 spent over the paving of bye- lanes, in these the only conveyance that can operate is a rickshaw. Rs 20,000 spent as expenses for lighting of streets and lanes.

8 (1968) 3 SCR 374

264 Rs 47,741/7/0 spent in making provision for parking grounds. Rs 8000 spent on payment of salary to the staff maintained for issuing licences and inspecting rickshaws”. The High Court was of the opinion that the amount of Rs 68,000 spent for paving of bye-lanes and Rs 20,000 for lighting of streets and lanes cannot be considered to have been spent in rendering services to the rickshaw owners and rickshaw drivers. The reason was that under Section 7(a) of the Act it was the statutory duty of the Municipal Board to light public streets and places and under clause (h) of the same section to construct and maintain public streets, culverts etc. The expenditure under these two items was incurred by the Municipal Board in the discharge of its statutory duty and it is manifest that the licence fee cannot be imposed for reimbursing the cost of ordinary municipal services which the Municipal Board was bound under the statute to provide to the general public (See the decision of the Madras High Court in India Sugar and Refineries

265 Ltd. v. Municipal Council Hospet) [ILR (1943) Mad 521] . If these two items are excluded from consideration the balance of expenditure incurred by the Municipal Board for the benefit of the licensees is Rs 55,741/7/0. In other words, the expenditure constituted about 44% of the total income of the Municipal Board from the licensees. In our opinion, there is no sufficient quid pro quo established in the circumstances of this case and the High Court was therefore right in holding that the imposition of the licence fees at the rate of Rs 30 on each rickshaw owner and Rs 5 on each rickshaw driver was ultra vires and illegal.

(Emphasis applied)

The Apex Court in the aforesaid case holds that if there is no sufficient quid pro quo established, imposition of fees would become illegal.

266 (iv) Delhi Race Club Vs. Union of India9

“35. In the light of the tests laid down in Hingir-Rampur [AIR 1961 SC 459 : (1961) 2 SCR 537] and followed in Kesoram Industries [(2004) 10 SCC 201] , it is manifest that the true test to determine the character of a levy, delineating “tax” from “fee”, is the primary object of the levy and the essential purpose intended to be achieved. In the instant case, it is plain from the scheme of the Act that its sole aim is regulation, control and management of horse racing. Such a regulation is necessary in public interest to control the act of betting and wagering as well as to promote the sport in the Indian context. To achieve this purpose, licences are issued subject to compliance with the conditions laid down therein, which inter alia include maintenance of accounts and furnishing of periodical returns; amount of stakes which may be allotted for different kinds of horses; the measures to be taken for the training of the persons to become jockeys,

9 (2012) 8 SCC 680

267 to encourage Indian-bred horses and Indian jockeys; the inclusion and association of such persons as the Government may nominate as stewards or members in the conduct and management of the horse racing. The violation of the conditions of the licence or the Act is penalised under the Act besides a provision for cognizance by a court not inferior to a Metropolitan Magistrate. To ensure compliance with these conditions, the 1985 Rules empower the District Officer or an Entertainment Tax Officer to conduct inspection of the race club at reasonable times. Thus, the nature of the impost is not merely compulsory exaction of money to augment the revenue of the State but its true object is to regulate, control, manage and encourage the sport of horse racing as is distinctly spelled out in the Act and the 1985 Rules. For the purpose of enforcement, wide powers are conferred on various authorities to enable them to supervise, regulate and monitor the activities relating to the racecourse with a view to secure proper enforcement of the

268 provisions. Therefore, by applying the principles laid down in the aforesaid decisions, it is clear that the said levy is a “fee” and not a “tax”.”

(Emphasis applied)

The Apex Court in the afore-said case has again elaborated as to what is a tax and a fee. By considering the services rendered by the Race Club, the Apex Court holds it to be a fee and not a tax.

(v) Jindal Stainless Ltd. v. State of Haryana10,

“67.2. Secondly, because the concept of compensatory tax obliterates the distinction between a tax and a fee. The essential difference between a tax and a fee is that while a tax has no element of quid pro quo, a fee without that element cannot be validly levied. The difference between a tax and the fee has been examined and elaborated in a long line of decisions of this Court. (See Commr.,

10 (2017) 12 SCC 1

269 Hindu Religious Endowments v. Sri LakshmindraThirthaSwamiar of Sri Shirur Mutt [Commr., Hindu Religious Endowments v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt, AIR 1954 SC 282 : 1954 SCR 1005] , Jagannath Ramanuj Das v. State of Orissa [Jagannath Ramanuj Das v. State of Orissa, AIR 1954 SC 400] , Hingir-Rampur Coal Co. Ltd. v. State of Orissa [Hingir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram

270 Industries Ltd., (2004) 10 SCC 201 : AIR 2005 SC 1646] )”.

(Emphasis applied)

A Nine Judge Bench of the Apex Court in the aforesaid case at the outset while considering the difference between a tax and a fee holds that element of quid pro quo is essential for an impost to be considered a fee.

POWER TO DEMAND FEES:

(vi) Ahmedabad Urban Development Authority v. Sharadkumar Jayantikumar Pasawalla11,

“7. After giving our anxious consideration to the contentions raised by Mr Goswami, it appears to us that in a fiscal matter it will not be proper to hold that even in the absence of express provision, a delegated authority can impose tax or fee. In our view, such power of imposition of tax and/or fee by delegated authority must be very specific and there is no scope of implied authority for imposition

11 (1992) 3 SCC 285

271 of such tax or fee. It appears to us that the delegated authority must act strictly within the parameters of the authority delegated to it under the Act and it will not be proper to bring the theory of implied intent or the concept of incidental and ancillary power in the matter of exercise of fiscal power. The facts and circumstances in the case of District Council of Jowai are entirely different. The exercise of powers by the Autonomous Jaintia Hills Districts are controlled by the constitutional provisions and in the special facts of the case, this Court has indicated that the realisation of just fee for a specific purpose by the autonomous District was justified and such power was implied. The said decision cannot be made applicable in the facts of this case or the same should not be held to have laid down any legal proposition that in matters of imposition of tax or fees, the question of necessary intendment may be looked into when there is no express provision for imposition of fee or tax. The other decision in Khargram Panchayat Samiti

272 case [(1987) 3 SCC 82] also deals with the exercise of incidental and consequential power in the field of administrative law and the same does not deal with the power of imposing tax and fee.”

273 therefore, fails and is dismissed with no order as to costs.

(Emphasis applied)

The Apex Court in the afore-said judgment has considered manifold circumstances which would distinguish a tax from a fee and has also held that there can be no implied power in fiscal matters. The power to impose must be specific and such imposition must be within the parameters of the authority to impose. There cannot be incidental or ancillary power in the matter of exercise of fiscal power. (vii) Calcutta Municipal Corporation v. Shrey Mercantile (P) Ltd.,12

“The short question which arises for determination in these civil appeals by grant of special leave by the Calcutta Municipal whether the imposition for the process of change in the name of the owner in the

12 (2005) 4 SCC 245

274 assessment books of the Corporation is in the nature of “a fee” or “tax”.

“18. The Constitution of India postulates either a tax or a fee. However, the use of the expression ‘tax’ or ‘fee’ in a statute is not decisive; as on a proper construction thereof and having regard to its scope and purport, ‘fee’ may also be held to be a tax. xx xx xx xx xx

275 ‘The reference to the heading of Part V can at most indicate that the provisions in it were for conferring benefit on the public at large. The cinema house owners paying the levy would not as such owners be getting that benefit. We are not concerned with the benefit, if any, received by them as members of the public for that is not special benefit meant for them. We are clear in our mind that if looking at the terms of the provision authorising the levy, it appears that it is not for special services rendered to the person on whom the levy is imposed, it cannot be a fee wherever it may be placed in the statute. A consideration of where Sections 443 and 548 are placed in the Act is irrelevant for determining whether the levy imposed by them is a fee or a tax.’ It was further observed: (AIR p.1116, paras 19- 20) 19. xx xx xx xx

276 20. The conclusion to which we then arrive is that the levy under Section 548 is not a fee as the Act does not provide for any services of special kind being rendered resulting in benefits to the person on whom it is imposed. The work of inspection done by the Corporation which is only to see that the terms of the licence are observed by the licensee is not a service to him. No question here arises of correlating the amount of the levy to the costs of any service. The levy is a tax. It is not disputed, it may be stated, that if the levy is not a fee, it must be a tax.’ xx xx xx xx xx 26. A regulatory statute may also contain taxing provisions.

277 person concerned or be it to a group to which he belongs; irrespective of the fact as to whether the benefit of such service is received directly or indirectly.

278 Corporation in Sections 29 and 30 under which civic services are rendered to the ratepayers for which taxes are leviable as mentioned in Section 170 of the Act. As stated above, the entire Part IV of the Act deals not only with the levy of taxes, it also deals with assessments, valuation, collection and recovery of taxes. The entire machinery for filing of returns, objections and inspection of records and properties comes under the part which deals with taxation. The maintenance of assessment books, annual reports, valuation reports, etc. all come under the part which deals with taxation. Section 183 which deals with notice of transfer also comes under the same part. It is true that under Section 183(5), fees are payable for mutation as may be prescribed under the regulations, still as stated above, the primary object of such a charge is to augment the revenue and the levy of such a charge cannot be treated to be a part of the regulatory measure. Further, under the Regulations, the Corporation while prescribing fees has levied fees on ad valorem basis which is one more

279 circumstance to show that the impugned levy is in the nature of tax and not in the nature of a fee. Further, the quantum of levy indicates that it is a tax and not a fee. The analysis of the various provisions of the Act and the impugned Regulations shows that the impugned levy is in exercise of power of taxation under the said Act to augment the revenues primarily and not as a part of regulatory measure. As stated above, the purpose of mutation is to register the transfer in the records of the Corporation which in turn would help the Corporation to recover taxes from the existing taxpayers. Therefore, no special benefit results to the transferee who is made statutorily liable to inform the Corporation of the change, if any, in the name of the person primarily liable to pay the tax.

280 is a transferee under a conveyance or a lessee or a beneficiary under a Will or an heir in the case of intestate succession. Once an application for mutation is made, the same is examined by the department and after hearing the objections, if any, the record is ordered to be changed. Ultimately, the exercise is for fiscal purpose. Similarly, the property valuation may be below Rs 50,000 or above Rs 2 lakhs, the function of the Corporation in making the mutation entry remains the same. Similarly, whatever may be the cause of mutation, whether it is a case of transfer or devolution, the activity of mutation remains constant in all the cases. The expenses incurred in all the cases also cannot vary, whatever be the value of the property or the cause of mutation. In the circumstances, there is no reason given for charging different rates depending on the value of the property and the cause of transfer. By doing so, the incidence of the levy falls differently on persons

281 similarly situated resulting in violation of Article 14 of the Constitution. Moreover, the quantum of fees is disproportionate to the so-called “services” which is one more circumstance showing arbitrariness in the levy of such imposition. So far as Article 14 is concerned, the courts in India have always examined whether the classification was based on intelligible differentia and whether the differentia had a reasonable nexus with the object of legislation. (See Om Kumar v. Union of India [(2001) 2 SCC 386] .)

(Emphasis applied)

The Apex Court here again elaborately considers the distinction between a fee and a tax and holds that fee can be charged only for services that are rendered.

282

THE KARNATAKA MUNICIPAL CORPORATIONS ACT, 197613:

13 ‘Act’ for short

283 germane to notice the existence of power under the Act and the validity of the bye-laws to demand the impugned fees.

23.1. The provision that empowers imposition of the aforesaid fee by the BBMP is under the Act and the Bye-laws. Section 103 of the Act reads as follows:- “103. Taxes which may be imposed.- Subject to the general or special orders of Government, a Corporation shall,- (a) Omitted.

(b) at rates not exceeding those specified in this Act, levy any one or more of the following taxes:-

(i) a tax on buildings or vacant lands or both situated within the city (hereinafter referred to as the property tax),

(vii) a duty on certain transfers of property in the shape of an additional stamp duty”.

284 23.2. The Act empowers the Corporation to impose tax on buildings or vacant lands or both situated within the city. Section 295 of the Act reads as under: “295. Building bye-laws.- (1) With the approval of the Government the corporation may make bye-laws,- (a) for the regulation or restriction of the use of sites or buildings, and (b) for the regulation or restriction of building. (2) Without prejudice to the generality of the power conferred by clause (b) of sub- section (1), bye-laws made under that clause may provide,- (a) that no insanitary or dangerous site shall be used for building, and (c) for the regulation or restriction of the construction of buildings intended for public worship on sites. (3) Without prejudice to the generality of the power conferred by clause (a) of sub-

285 section (1), bye-laws made under that clause may provide for the following matters:- (a) information and plans to be submitted together with applications for permission to build; (b) height of buildings, whether absolute or relative to the width of streets; (c) level and width of foundation, level of lowest floor and stability of structure; (d) number and height of storeys composing a building and height of rooms;

(e) provision of sufficient open space, external or internal, and adequate means of ventilation; (f) provision of means of egress in case of fire; (g) provision of secondary means of access for the removal of house refuse;

286 (h) materials and methods of construction of external and parting walls, roofs, and floors; (i) position, materials and methods of construction of hearths, smoke escapes, chimneys, staircases, privies, drains, cesspools; (j) paving of yards; (k) restrictions on the use of inflammable materials in buildings; (l) in the case of wells, dimensions of the well, the manner of enclosing it and if the well is intended for drinking purposes, the means which shall be used to prevent pollution of water. (4) Every bye-law made under sub- section (1) relating to grant of licence for the construction or reconstruction of a building shall provide that planting of trees and plants in the premises shall be a condition of every licence granted for the construction or reconstruction of any such building.

287 (5) No piece of land shall be used as a site for the construction of a building, and no building shall be constructed or reconstructed otherwise than in accordance with the provisions of this Act and of any rules or bye- laws made thereunder relating to the use of building sites or the construction or re- construction of buildings.”

23.3. This section empowers the Corporation to make bye-laws with the approval of Government. Bye- laws can be made on various subjects that are enumerated in the said section. Section 310 deals with ‘completion certificate and permission to occupy or use’ a particular building and reads as follows:- “310. Completion certificate and permission to occupy or use.- (1) Every person shall, within one month after the completion of the erection of a building or the execution of any such work, deliver or send or cause to be delivered or sent to the Commissioner at his office notice in writing of such completion, accompanied by a certificate

288 in the form prescribed in the bye-laws signed and subscribed in the manner prescribed and shall give to the Commissioner all necessary facilities for the inspection of such buildings or of such work and shall apply for permission to occupy the building. (1A) Notwithstanding anything contained in sub-section (1), where permission is granted to any person for erection of a building having more than one floor, such person shall, within one month after completion of execution of any of the floors of such building, deliver or send or cause to be delivered or sent to the Commissioner at his office, a notice in writing of such completion accompanied by a certificate in the form prescribed in the byelaws, signed and subscribed in the manner prescribed and shall give to the Commissioner all necessary facilities for inspection of such floor of the building and may apply for permission to occupy such floor of the building. (2) No person shall occupy or permit to be occupied any such building or part of the

289 building or use or permit to be used the building or part thereof affected by any work, until,- (a) permission has been received from the Commissioner in this behalf; or (b) the Commissioner has failed for thirty days after receipt of the notice of completion to intimate his refusal of the said permission.”

23.4. For grant of completion certificate or occupancy certificate, compliance with payment of fee imposed under the bye-laws is mandatory. Section 423 of the Act deals with ‘power to make bye-laws’ and reads as follows:- “423. Power to make bye-laws.- Subject to the provisions of this Act, the rules and regulations, the Corporation may make bye-laws,-

(1) for all matters expressly required or allowed by this Act to be provided for by byelaws;

290 …

(20) (a) for the regulation of burial and burning and other places for the disposal of corpses;

(b) for the levy of fees for the use of such burial and burning grounds and crematoria as are maintained by the Corporation;

(c) for the verification of deaths and the cause of death;

(d) for the period for which corpses must be kept for the inspection;

(e) for the period within which corpses must be conveyed to a burial or burning ground, and the mode of conveyance of corpses through public places.

(Emphasis applied)

The levy of fee under the Act can only be on matters allowed by the Act. What is permitted under the Act is

291 found only in sub-section 20(b) of Section 423 (Supra), which empowers collection or levy of fee for use of such burial, burning grounds and crematoria that are maintained by the Corporation. In no other section of the Act the Corporation is empowered to levy fee. Section 443 of the Act deals with ‘General provisions regarding licences, registrations and permissions’. Here again there is no provision to charge fee.

THE BANGALORE MAHANAGARA PALIKE BUILDING BYE- LAWS, 2003:

292 hereby makes the following bye-laws in supersession of Bangalore City Corporation Building Bye-laws, 1983 and the same is hereby published as required by clause (a) of Section 426 of the said Act, for the public inspection.”

The bye-laws are made in terms of the powers conferred upon the Corporation under the Act in terms of Section 295 read with Section 423 of the Act. This bye-law is made in supersession of the earlier bye-law of the year 1983. It is at this juncture I deem it appropriate to consider every levy/fee that is imposed by the Corporation qua the corresponding power under the Act, the Rules and the Bye-laws.

GROUND RENT:

“3.8 Ground rent.- The ground rent for stocking of building materials on public land

293 as prescribed by the Authority without causing obstruction to movement of vehicles and pedestrians subject to the permission of the Authority.

Note.- (i) The ground rent charges shall be based on the total floor area of all the floors in the buildings. The ground rent is valid for a period of two years only. If the building is not completed and the occupancy certificate is not obtained within the period of two years, further rent is to be paid at half the rate per annum or part thereof till the building is completed. (ii) The ground rent applies only for the storing of building materials and not for any other purpose.

(iii) If the public land is utilised for storing of excavated materials and debris, separate charges will have to be paid at four times the rate fixed as ground rent.

294 3.9 Ground rent for high rise buildings.- High rise buildings are not exempted from payment of ground rent irrespective of the setbacks and coverage.

3.10 Exemptions for ground rent.- Ground rent may be exempted in the following cases, namely.-

(1) individual residential bungalows with front set back of 6 metres and more with coverage of not more than 55 percent. (2) schools, colleges and other institutions with a front set back of 8 meters and more with coverage of not more than 33.33 per cent.

(3) religious and cultural buildings with a front set back of 8 meters and more with coverage of not more than 45 per cent.

(4) heavy industries and Government buildings with large extents of

295 land capable of storing the building materials within the periphery of the property.

Note.- Exemption shall be granted only on production of undertaking from the applicant on a stamped paper of Rs. 30 that the Corporation land, footpath and road will not be used for stocking building materials as well as depositing debris and in case of violation of this condition, they shall be liable to pay the ground rent at the normal rates in addition to the penalty of 50 % of the amount specified which will be recovered as arrears of tax on land and buildings, etc. 3.13 Revision of licence fee and ground rent.- The Licence fee and ground rent are subject to revision from time to time by the Commissioner without notice.”

25.1. Ground rent is to be imposed for stocking of building materials on public land as prescribed by the authority without causing obstruction to the movement of vehicles and pedestrians subject to prior permission

296 of the authority. Bye-law 3.9 deals with imposition of ground rent for high rise buildings. Bye-law 3.10 exempts certain buildings for imposition of ground rent i.e., individual residential bungalows with front setback for 6 meters; schools, colleges and other institutions with setback of 8 meters; religious and cultural buildings with front set back of 8 meters; and heavy industries and Government buildings with large extents of land for storing building materials. Bye-law 3.13 deals with revision of licence fee and ground rent.

25.2. Ground rent was so demanded is being demanded apart from it having no backing in the statute with blatant non-application of mind as the petitioners in most of the petitions who have their own space in the construction area to store or stock materials for construction would not be using pubic road or according to the BBMP, the roads maintained by the BBMP. Those who are stocking construction

297 materials in their own land, without using public property/road/pavement are also made to pay ground rent as it is made a condition precedent for either licence, occupancy certificate or a plan sanction. Therefore, an individual house owner using the road for storing construction materials and the owner of multi- storied buildings/apartments storing building materials in their own land for construction cannot be treated alike for the purpose of demand of ground rent. There cannot be a better example of non-application of mind in raising the demand under the impugned levies.

25.3. Payment of ground rent was accepted and paid by citizens hitherto. What became agonizing was the circular dated 04.09.2015 whereby a revised ground rent was demanded by linking to the guidance value. It is at this juncture writ petitions galore challenging the action of the BBMP in demanding ground rent linking it to guidance value, all on the strength of a circular dated

298 04.09.2015 again without being backed by any statute and contrary to the legal spirit of demand of a fee being “quid pro quo”.

LICENCE FEE:

3.2.10. Other certificates.– Certificates from the following authorities, wherever applicable.

299 Agency

In respect of 3.2.(10.1) B.D.A. (a) Commencement certificate for the change of land use in the Development Plan of Bangalore as per sections 14 & 15 of the Karnataka Town and Country Planning Act, 1961.

(b)Bifurcation or amalgamation of plot as per Section 17 of KTCP Act 1961.

(c) Approval in case of buildings permissible under special circumstances as per Schedule I.

(d) Approval of layout plan in case of Group Housing Schemes where sital area of group housing exceeds 4,000 sq. mtrs.

(e) In case of civic amenity site, leased out by the Bangalore Development Authority, com-mencement certificate under sections 14 and 15 of the Karnataka Town and Country Planning Act, 1961 for construction of the building.

3.2 (10.2) B.W.S.S.B N.O.C. in case of high rise

300 building or group housing 3.2 (10.3) BESCOM N.O.C. in case of high rise building or group housing. 3.2 (10.4) Fire Services Dept. N.O.C. in case of high rise building. (Bye-law 2.45 definition) 3.2(10.5) Airport Authority of India N.O.C. in case of high rise building. 3.2(10.6) Telecommuni- cation Dept. N.O.C in case of high rise building above 7 floors. 3.2(10.7) Kar.Slum Clearance & Imp.Board N.O.C. with regard to non- interference with improvement schemes, in respect of areas notified under Section 3 of the Karnataka Slum Areas (Improvement & Clearance) Act, 1973. 3.2(10.8) District Magistrate N.O.C. in case of permanent and/or semi permanent cinema theatres including drive-in-theaters, and petrol pumps. 3.2(10.9) Director of Fac. & Boilers N.O.C. in case of industrial buildings 3.2(10.10) Controller of Explosives N.O.C. in case of buildings proposed for storage or sale of combustible articles. 3.2(10.11) Railways N.O.C. in case of buildings abutting railway margin.”

301 BUILDING LICENCE FEE:

“3.7. Building licence fee.- 3.7.1 Every person intending to construct or reconstruct or alter any building under sections 299, 304 and 312 of the Act shall pay to the Corporation fund, the building licence fee as prescribed by the Authority subject to a minimum of Rs. 300/- (Rupees three hundred only).

Provided that no licence fee shall be payable by the Central and the State Governments for the construction of buildings by them on their lands.

Note.- The fixation of licence fee shall be governed by the following:

(a) For re-erection of existing buildings, the fees chargeable shall be the same as for the erection of new buildings.

302 (b) For additions and alterations in the existing buildings the fees shall be chargeable on the added portions only at the same rate applicable to the new building.

3.7.2. Part of the building licence fee which shall not be less than 5% of the licence fee and subject to a minimum of Rs. 50/- (Rupees fifty) only shall be paid together with the application for building licence, as scrutiny fee, which is not refundable. The balance amount of licence fee shall be paid on receipt of demand notice from the Authority.

3.7.3 Licence fee for compound wall at Rs. one only per running meter shall be paid on receipt of demand notice. “

In terms of bye-law No.3.7 every person intending to construct or re-construct or alter any building under Sections 299, 304 and 312 shall pay building licence fee, minimum of which is prescribed as Rs.300/- exempting State Government related construction

303 buildings. Bye-law Nos. 3.7.2 and 3.7.3 also deal with imposition of licence fee which is non-refundable. Therefore, the levy of licence fee in the manner that is done is again a fee which pre-supposes to be a charge for a service that is rendered and an element of quid pro quo steps in. For imposition of licence fee again in the manner that is sought by the Corporation also lacks sanction of law. The same goes with scrutiny fee. Scrutiny fee is demanded by the Corporation for scrutinizing the documents submitted for issuance of plan and completion certificate or occupancy certificate. It is submitted on line and permissions taken from all other authorities for issuance of occupancy certificate form part of scrutiny fee.

304

This submission is unacceptable as any fee must have a sanction in law. As noticed hereinabove, the ground rent, licence fee and the scrutiny fee are all de hors the power under the Act.

305 30. Therefore, there is no power under Act to impose the impugned levies i.e., ground rent, licence fee, building licence fee, scrutiny fee and security deposit. It is trite that fee can be imposed only if there is quid pro quo. Quid pro quo in legal parlance is that ’fee’ that can be imposed for a service that is rendered. The principle of quid pro quo or a fee chargeable for a service rendered as considered by the Apex Court (supra), wherein the Apex Court has held that there should be reasonable co-relation for imposition/collection of a fee, apart from the fact that it should be with authority of law.

JUDICIAL INTERPRETATION OF FEE:

306 Municipal Corporation and others held in ASIAN LEATHER LIMITED AND OTHERS v. KOLKATA MUNICIPAL CORPORAITON AND OTHERS14 as follows:- “12. At this juncture, it will be profitable to refer to the well-known proposition of law that a natural person has the capacity to do all lawful things unless his capacity has been curtailed by some rule of law. It is equally a fundamental principle that in case of a statutory corporation, it is just the other way. The Corporation has no power to do anything unless those powers are conferred on it by the statutes, which crates it. See: Manimuddin Bepari v. Chairman of the Municipal Commissioner, Dacca reported in MANU/WB/0316/1935: 40 CWN 17. …

14 (2007) SCC OnLine Cal 268

307 senior Advocate appearing on behalf of the appellant, we do not find that either in the Act or the Rules or the Regulations framed thereunder, any right or authority has been to the Corporation to realize drainage development fees from the owners of the land or the building at the time of sanction of the building plan as condition precedent for grant of permission to raise building. …

(Emphasis applied)

308 Gujarat Urban Development and Urban Housing Department holds in INDUS TOWERS LIMITED v. STATE OF GUJARAT AND OTHERS15 as follows:- “24. In this regard it may be germane to refer to the provisions of Articles 265 and 243-X of the Constitution which reads thus: 265. Taxes not to be imposed save by authority of law. “No tax shall be levied or collected except by authority of law.” (a) authorize a Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits;

(b) assign to a Municipality such taxes, duties tolls and fees levied and collected by the State Government for such purposes and subject to such conditions and limits;

15 (2010) SCC OnLine Guj 3777

309 (c) provide the making such grants-in-aid to the Municipalities from the Consolidated Fund of the State; and (c) provide for constitution of such Funds for crediting all moneys received, respectively, by or on behalf of the Municipalities and also for the withdrawal of such moneys there from, as may be specified in the law. …

310 Legislature of the State in exercise of powers under Article 243-X authorizes the Municipality to levy and collect such taxes, fees etc. In the present case, a bare reading of the impugned Government resolution indicates that the same has not been issued in exercise of any statutory power. However, even if the statutory provision under which the power is derived is not mentioned, so long as there is some statutory provision under which such power is derived, the Government resolution would not stand vitiated. In the circumstances it would next be required to be examined as to whether there is any statutory provision which vests in the State or the Municipal Corporations or Municipalities, the power to levy and collect annual permission fees and installation charges for erection of mobile telecommunication towers put up by cellular companies. …

311 charge, it may be pertinent to refer to the provisions of Chapter XXII of the BPMC Act which provides for “Licences and Permits”. The said Chapter is subdivided into nine parts as under: 1. Licensing of Surveyors, Architechs or Engineers, Structural Designers, Clerks of Works and Plumbers;

312 the respondents have not been in a position to point out any statutory force behind the levy of annual permission fee and/or installation charges. The Apex Court in Commissioner of Income Tax, Udaipur v. McDowell and Co. Limited (supra) has held thus: “Tax”, “duty”, “cess’ or “fee” constituting a class denotes to various kinds of imposts by State in its sovereign power of taxation to raise revenue for the State. Within the expression of each specie each expression denotes different kind of impost depending on the purpose for which they are levied. This power can be exercised in any of its manifestation only under any law authorizing levy and collection of tax as envisaged under Article 265 which uses only the expression that no “tax” shall be levied and collected except authorised by law. It is its elementary meaning conveys that to support a tax legislative action is essential, it cannot be levied and

313 collected in the absence of any legislative sanction by exercise of executive power of State under Article 73 by the Union or Ariticle 162 by the State.”

In the light of the law laid down by the Supreme Court in the decision cited hereinabove, it is apparent that in absence of legislative sanction, the State Government in exercise of its executive power under Article 162 cannot levy and collect annual permission fee and installation charges in relation to mobile telecommunication towers put up by Cellular companies.”

(Emphasis applied)

It is also germane to notice the judgment of the Division Bench of the High Court of Madras in the case of SHRINE BASILICA OF OUR LADY OF HEALTH VAILANKANNI v. THE EXECUTIVE OFFICER16 interpreting power of the Municipality to levy, collect

16 (1998)2 CTC 327

314 and appropriate taxes, tolls and fees, wherein it is held that it can only be in accordance with the procedure prescribed in law.

315 documents as prescribed in law and the building will have to be constructed only upon a licence being given and plan being approved. Apart from the fact that there is no statutory backing for such a fee, the levy of such fee is even otherwise illegal. Scrutiny fee is again charged for scrutinizing documents submitted for issuance of a licence. It is co-terminus with licence fee and therefore, would lose its legs to stand for the very same reason as that of licence fee.

The other fee that is called in question is a Lake Rejuvenation Fee.

LAKE REJUVENATION FEE:

17 ‘KTCP Act’ for short

316 Authority while granting permission for development of land or building levy and collect from the owner of such land or building - (i) A Cess for the purpose of carrying out any water supply scheme; (ii) A surcharge for the purpose of formation of ring road; (iii) A Cess for the purpose of improving slums; and (iv) A surcharge for the purpose of establishing Mass Rapid Transport System at such rate but all the above levies together not exceeding one tenth of the market value of the land or building as may be prescribed ….”

A bare perusal at the said Section would clearly indicate that the Planning Authority while granting permission for development of land or building, levy and collect a cess for purpose for carrying out water supply scheme, a surcharge for formation of ring road, a cess for the

317 purpose of improving slums, a surcharge for establishing mass rapid transport system. Therefore, Section 18(1)(A) of the KTCP Act empowers the Planning Authority, which is the BDA to collect Lake Rejuvenation Fee on the circumstances narrated therein. This would not even remotely authorize the BBMP to expressly or impliedly charge or levy Lake Rejuvenation Fee.

318 Government and the BBMP would on the face of it become unenforceable as they seek to impose certain impost without any statutory backing for such imposition.

LINKING THE IMPUGNED LEVY TO GUIDANCE VALUE:

319 aforesaid circular dated 04.09.2015. Notwithstanding the fact that the circulars cannot seen to impose the impugned levies or link the same to the guidance value, the guidance value of property is a value fixed by a committee constituted under Section 45(b) of the Stamp Act, which is for the purpose of determining the value below which the property cannot be sold based on which registration charges and stamp duty are determined and for detection of cases of under- valuation in terms of Section 45(a) of the Stamp Act. Linking ground rent to the guidance value is of no relevance to determine impugned levies made by the Corporation. The guidance value so fixed by the Committee under the Stamp Act would without any doubt vary on the location of the property. Therefore, imposition of ground rent, linking of licence fee and scrutiny fee to the guidance value are manifestly arbitrary, as the guidance value would vary from place to place. As an illustration the guidance value in the

320 central business district (CBD) of Bangalore has sky rocketed and the guidance value in a remote area on the out-skirts of Bangalore is at a different value which is admittedly lesser. Linking guidance value for the same purpose of imposition of ground rent would result in gross arbitrariness and is violative of Article 14 of the Constitution of India. It is these circulars that linked the demand of the impugned levy to the guidance value that left the citizens bleeding and the business houses fleeing.

321 licence fee, scrutiny fee and security deposit. The same goes with lake rejuvenation fee that is imposed, which is also linked to guidance value, drawing an imaginary power under the KTCP Act.

DEFENCE OF THE BBMP:

(a) for the regulation or restriction of the use of sites of buildings, and

322 (b) for the regulation or restriction of building.”

Sub-section (1)(a) deals with regulation or restriction of use of sites or of buildings. Section (1) (b) deals with regulation or restrictions of a building. It is unimaginable how the BBMP can impose the fee taking shelter under Section 295. Though Section 295 deals with the power of making bye-laws for regulation of buildings, nowhere empowers the BBMP to impose the impugned levy. The argument of the learned counsel is that funds are required for the BBMP for performing its manifold activities for the benefit of citizens, in the upkeep of roads, to maintain cleanliness of the City, computerization or digitization of all the services which is the reason for imposition/demand of impugned levy is also unacceptable for the reason that the BBMP is collecting fee for such activity under Sections 466 and

323 467 of the Act. Sections 466 and 467 of the Act read as follows:- “466. Power to declare expenses on certain works as improvement expenses.—If the expenses to be recovered have been incurred or are to be incurred in respect of any work mentioned,— (a) in section 189, section 225, section 227, clause (b) of sub- section (1) of section 272, section 283, sub-sections (1) and (2) of section 328, section 332 section 337, section 376 or section 462; or (b) in any rule made under this Act in which this section is made applicable to such expenses, the Commissioner may, if he thinks fit and with the approval of the standing committee, declare such expenses to be improvement expenses. 467. Improvement expenses by whom payable.—(1) Improvement expenses

324 shall be a charge on the premises, in respect of which or for the benefit of which the same shall have been incurred and shall be recoverable in instalments of such amounts, and at such intervals, as will suffice to discharge such expenses together with interest thereon within such period not exceeding twenty years as the Commissioner may in each case determine. (2) The said instalments shall be payable by the owner or occupier of the premises on which the expenses are charged: Provided that when the occupier pays any such instalment he shall be entitled to deduct the amount thereof from the rent payable by him to the owner or to recover the same from the owner.”

The aforesaid provision of the Act empowers improvement charges to be collected from citizens by the BBMP which is being collected at rates specified from time to time. It is under these provisions of law improvement charges are being collected from citizens.

325 Therefore, the argument that the City has to be kept clean, roads have to be kept in order and for other manifold activities all the levies are valid as they to into the BBMP’s fund and the fund is regulated under the Act are all rendered unsustainable as power under the Act for imposition of such levy being unavailable. Linking the impugned levies to the guidance value, as stated hereinabove, has led the citizens bleeding. For the reasons indicated hereinabove, the argument advanced by the BBMP for justification of any of the impugned levies to the extent indicated and considered in this order, are unacceptable.

18 (1997) 2 SCC 453

326 respect that we have not been able to appreciate it. The approach of the court, while examining the challenge to the constitutionality of an enactment, is to start with the presumption of constitutionality. The court should try to sustain its validity to the extent possible. It should strike down the enactment only when it is not possible to sustain it. The court should not approach the enactment with a view to pick holes or to search for defects of drafting, much less inexactitude of language employed. Indeed, any such defects of drafting should be ironed out as part of the attempt to sustain the validity/constitutionality of the enactment. After all, an Act made by the legislature represents the will of the people and that cannot be lightly interfered with. The unconstitutionality must be plainly and clearly established before an enactment is declared as void. The same approach holds good while ascertaining the intent and purpose of an enactment or its scope and application. Now, the result of the impugned judgment is that the Amending Act has

327 become an exercise in futility — a purposeless piece of legislation. And this result has been arrived at by pointing out some drafting errors and some imperfection in the language employed. If only the High Court had looked into the minutes of the meeting dated 15-12- 1989 and the two letters of the Commissioner aforementioned, it would have become clear that the Amending Act was doing no more than repeating contents of the said letters and placing the legislative imprimatur on them. As the impugned judgment itself suggests, part of the imperfection of language is perhaps attributable to translation from Hindi to English. Indeed, it is surprising that the Court has not even referred to the long preamble to the Act which clearly sets out the context and purpose of the said enactment. It was put in at such length only with a view to aid the interpretation of its provisions. It was not done without a purpose. To call the entire exercise a mere waste is, to say the least, most unwarranted besides being uncharitable. The court must recognize the fundamental nature and importance of

328 legislative process and accord due regard and deference to it, just as the legislature and the executive are expected to show due regard and deference to the judiciary. It cannot also be forgotten that our Constitution recognises and gives effect to the concept of equality between the three wings of the State and the concept of “checks and balances” inherent in such scheme.

Following the judgment in the case of BIHAR DISTILLERY, the Apex Court in the case of BHANUMATI V. STATE OF U.P.19 has held as follows: “82. In State of Bihar v. Bihar Distillery Ltd. [(1997) 2 SCC 453] this Court in SCC para 17 at p. 466 : JT para 18 at pp. 865-66 of the Report laid down certain principles on how to judge the constitutionality of an enactment. This Court held that in this exercise the Court should: (a) try to sustain validity of the impugned law to the extent possible. It can strike down the

19 (2010) 12 SCC 1

329 enactment only when it is impossible to sustain it; (b) the Court should not approach the enactment with a view to pick holes or to search for defects of drafting or for the language employed; (c) the Court should consider that the Act made by the legislature represents the will of the people and that cannot be lightly interfered with; (d) the Court should strike down the Act only when the unconstitutionality is plainly and clearly established;

(e) the Court must recognise the fundamental nature and importance of legislative process and accord due regard and deference to it. This Court abstracted those principles from various judgments of this Court.

330 judge in construing a statute must proceed on the constructive task of finding the intention of Parliament and this must be done (a) not only from the language of the statute but also (b) upon consideration of the social conditions which gave rise to it (c) and also of the mischief to remedy which the statute was passed and if necessary (d) the judge must supplement the written word so as to give “force and life” to the intention of the legislature. According to Lord Denning these are the principles laid down in Heydon case [(1584) 3 Co Rep 7a : 76 ER 637] and is considered one of the safest guides today. This Court also accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.)

331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of some influential Ministers to get rid of a local leader who, as a Pradhan of Panchayat, may have become very powerful and competitor of the Minister in the State.

The Apex Court in the case of STATE OF U.P. V. VAM ORGANIC CHEMICALS LTD.,20 has held as follows:

20 (2004) 1 SCC 225

332 “30. The locus classicus on the distinction between a “fee” and a “tax” is the decision of this Court in Commr., H.R.E. v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt [AIR 1954 SC 282 : 1954 SCR 1005] . In that case the subject-matter of challenge was, inter alia, Section 76 of the Madras Hindu Religious and Charitable Endowments Act, 1951 under which religious institutions were required to make a contribution at 5 per cent of their income towards the services rendered by the Government and its officers. According to the State this annual contribution was a fee for overseeing the working of the religious institutions. According to the religious institutions, the levy was a tax which the State was incompetent to impose.

333 agency. The amount of fee levied is supposed to be based on the expenses incurred by the Government in rendering the service, though in many cases the costs are arbitrarily assessed. Ordinarily, the fees are uniform and no account is taken of the varying abilities of different recipients to pay…. These are undoubtedly some of the general characteristics, but as there may be various kinds of fees, it is not possible to formulate a definition that would be applicable to all cases.” (emphasis supplied) 33. This Court struck down Section 76 on the ground that the annual contribution was a tax as there was “total absence of any correlation between the expenses incurred by the Government and the amount raised by contribution under the provision of Section 76 and in these circumstances the theory of a return or counterpayment or ‘quid pro quo’ cannot have any possible application to this case” (AIR p. 296, para 49). (emphasis supplied)

334 34. The word “service” in the context of a fee could, therefore, include, a levy for a compulsory measure undertaken vis-à-vis the payer in the interest of the public. This “coercive” measure has been subsequently judicially clarified to mean a “regulatory measure”. But in the case of both kinds of services, whether compulsorily imposed or voluntarily accepted, there would have to be a correlation between the levy imposed and the “counter payment or quid pro quo”. However, correlationship between the levy and the services rendered is one of general character and not of mathematical exactitude. All that is necessary is that there should be a reasonable “relationship” between levy of the fee and the service rendered. [Sreenivasa General Traders v. State of A.P., (1983) 4 SCC 353] Contrariwise when there is no such correlation, the levy, despite its nomenclature is in fact a tax. In Corpn. of Calcutta v. Liberty Cinema [AIR 1965 SC 1107] the licence fee charged under Section 548 of the Calcutta Municipal Act, 1951 had been challenged on the ground that no service was rendered

335 commensurate with the tax. This Court said that the levy was a tax which the State was competent to impose: (AIR pp. 1116-17, para 20) “[T]he Act does not provide for any services of special kind being rendered resulting in benefits to the person on whom it is imposed. The work of inspection done by the Corporation which is only to see that the terms of the licence are observed by the licensee is not a service to him. No question here arises of correlating the amount of the levy to the costs of any service. The levy is a tax. It is not disputed, it may be stated, that if the levy is not a fee, it must be a tax.”

(emphasis supplied)

In the aforesaid judgment the Apex Court has impliedly overruled BIHAR DISTILLERY and has clearly held that the element of quid pro quo cannot be diluted in the charge of a fee, failing which, it would become imposition of tax and not a fee. The aforesaid judgment considers the judgments on the issue and follows

336

SIRUR MUTT and LIBERTY CINEMA (supra). The subsequent judgment relied on by the learned counsel with regard to constitutionality would not be applicable to the facts of the case at hand as it followed BIHAR DISTILLERY which stands impliedly overruled in the judgment (supra).

337

LABOUR CESS UNDER THE WELFARE CESS ACT:

338 the purposes of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 at such rate not exceeding two per cent. but not less than one per cent. of the cost of construction incurred by an employer, as the Central Government may, by notification in the Official Gazette, from time to time specify.

(2) The cess levied under sub-section (1) shall be collected from every employer in such manner and at such time, including deduction at source in relation to a building or other construction work of a Government or of a public sector undertaking or advance collection through a local authority where an approval of such building or other construction work by such local authority is required, as may be prescribed.

(3) The proceeds of the cess collected under sub-section (2) shall be paid by the local authority or the State Government collecting the cess to the Board after deducting the cost of collection of such cess

339 not exceeding one per cent. of the amount collected.

(4) Notwithstanding anything contained in sub-section (1) or sub-section (2), the cess leviable under this Act including payment of such cess in advance may, subject to final assessment to be made, be collected at a uniform rate or rates as may be prescribed on the basis of the quantum of the building or other construction work involved. …

(2) If the return has not been furnished to the officer or authority under sub-section (2) of section 4, he or it shall, after making or

340 causing to be made such inquiry as he or it thinks fit, by order, assess the amount of cess payable by the employer.

(3) An order of assessment made under sub-section (1) or sub-section (2) shall specify the date within which the cess shall be paid by the employer. …

341 such appellate authority in such form and in such manner as may be prescribed.

(2) Every appeal preferred under sub- section (1) shall be accompanied by such fees as may be prescribed.

(3) After the receipt of any appeal under sub-section (1), the appellate authority shall, after giving the appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible.

(4) Every order passed in appeal under this section shall be final and shall not be called in question in any court of law. …

(2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—

342 (a) the manner in which and the time within which the cess shall be collected under sub-section (2) of section 3;

(b) the rate or rates of advance cess leviable under sub-section (4) of section 3; (c) the particulars of the returns to be furnished, the officer or authority to whom or to which such returns shall be furnished and the manner and time of furnishing such returns under sub-section (1) of section 4;

(d) the powers which may be exercised by the officer or authority under section 7;

(e) the authority which may impose penalty under section 9;

(f) the authority to which an appeal may be filed under sub-section (1) of section 11 and the time within

343 which and the form and manner in which such appeal may be filed;

(g) the fees which shall accompany an appeal under sub-section (2) of section 11; and

(h) any other matter which has to be, or may be, prescribed.

(3) Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification 5 in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without

344 prejudice to the validity of anything previously done under that rule.”

Section 3 of the Welfare Cess Act deals with levy and collection of cess and mandates that cess shall be levied and collected under the Welfare Cess Act at such rate not exceeding 2% but not less than 1% of the cost of construction incurred by the employer as the Central Government or the State Government may specify in this behalf from time to time.

345 terms of the Welfare Cess Act is the BBMP in the case at hand. Under sub-section (3) the proceeds of cess collected is to be paid by the local authority or the State Government who has collected the cess to the Board after collecting the cost of collection of such cess not exceeding 1% of the amount so collected.

346

(1) of Section 14 rules have been framed by the Central Government viz., the Building and Other Construction Workers’ Welfare Cess Rules, 1998 (for short ‘the Cess Rules’). Rule 3 deals with levy of cess for collection to be made under Section 3 of the Welfare Cess Act. Relevant rules for the purpose of lis are Rules 3, 4, 8 and 11 which are extracted hereunder for the purpose of ready reference: “3. Levy of cess.- For the purpose of levy of cess under sub-section (1) of section 3 of the Act, cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include— cost of land; any compensation paid or payable to a worker or his kin under the Workmen’s Compensation Act, 1923.

(1) The cess levied under sub-section (1) of

347 section 3 of the Act shall be paid by an employer, within thirty days of completion of the construction project or within thirty days of the date on which assessment of cess payable is finalised, whichever is earlier, to the cess collector. (2) Notwithstanding the provisions of sub-rule (1), where the duration of the project or construction work exceeds one year, cess shall be paid within thirty days of completion of one year from the date of commencement of work and every year thereafter at the notified rates on the cost of construction incurred during the relevant period.

(3) Notwithstanding the provisions of sub-rule (1) and sub-rule (2), where the levy of cess pertains to building and other construction work of a Government or of a Public Sector Undertaking, such Government or the Public Sector Undertaking shall deduct or cause to be deducted the cess payable at the notified rates from the bills paid for such works.

348 (4) Notwithstanding the provisions of sub-rule (1) and sub-rule (2), where the approval of a construction work by a local authority is required, every application for such approval shall be accompanied by a crossed demand draft in favour of the Board and payable at the station at which the Board is located for an amount of cess payable at the notified rates on the estimated cost of construction:

Provided that if the duration of the project is likely to exceed one year, the demand draft may be for the amount of cess payable on cost of construction estimated to be incurred during one year from the date of commencement and further payments of cess due shall be made as per the provisions of sub-rule (2).

(5) An employer may pay in advance an amount of cess calculated on the basis of the estimated cost of construction along with the notice of commencement of work under section 46 of the Main Act by a crossed demand draft in favour of the Board and

349 payable at the station at which the Board is located:

Provided that if the duration of the project is likely to exceed one year, the demand draft may be for the amount of cess payable on cost of construction estimated to be incurred during one year from the date of such commencement and further payment of cess due shall be made as per the provisions of sub-rule (2).

(6) Advance cess paid under sub-rules (3), (4) and (5), shall be adjusted in the final assessment made by the Assessing Officer. …

350 seek revision of the assessment order by making an information in Form II to the Assessing Officer giving details of such reduction or stoppage of work.

(2) Revision of order of assessment shall be made by the Assessing Officer, in the same manner as the original order, within thirty days of receipt of such information in Form II.

(3) Following the revision of assessment as per sub-rule (2), the Assessing Officer shall, wherever necessary, endorse a copy of the revised assessment to the Board or cess collector, as the case may be, for making the refund of excess cess as ordered in the revised assessment.

(4) The Board shall, within thirty days of receipt of the endorsement from the Assessing Officer under sub-rule (3), refund the amount specified in the order to the employer through a demand draft payable at the station where the establishment is located.

351 (5) Where the Appellate Authority has modified the order of assessment reducing the amount of cess, refund shall be made within such time as may be specified in that order. …

In terms of Rule 4 which deals with time and manner of collection of cess it clearly depicts that cess is to be paid where duration of the project or construction work exceeds one year within 30 days of completion of one year from the date of commencement of the work. Sub- rule (5) of Rule 4 directs that an employer may pay in advance an amount of cess calculated on the basis of

352 estimated cost of construction along with the notice of commencement of work.

353 demand draft in favour of the Board. The amount of cess payable is at the notified rates on the estimated cost of construction.

354 the proviso though permits demand of cess from the hands of BBMP it does not mandate payment upfront in advance at a time when application for approval is made. Sub-rule (5) makes it directory and not mandatory as it reads an employer may pay in advance an amount of cess calculated on the basis of estimated cost of construction.

355 for deducting the cost of collection of cess not exceeding one per cent of the amount collected by the local authority. The contention of the petitioners in so far as labour cess is concerned that it is demanded upfront which is contrary to the Welfare Cess Act and the Cess Rules as the BBMP has included the said demand in the list of imposts for upfront payment of the entire amount of labour cess is contrary to the Welfare Cess Act and the Cess Rules.

356 from the date of commencement of work. Therefore, the demand of upfront labour cess in the impugned order is unenforceable against the petitioners, for it being contrary to the Act.

357

358 along with building plans, and remit by way of crossed demand draft payable in favour of Karnataka State Building and Other Construction Workers Welfare Board, along with forwarding letter within 30 days in terms of Rules 5(3) of the Building and Other Construction Workers Welfare Cess Rules, 1998. The local bodies before remitting the amount of cess of the board can deduct 1% of the total amount collected for meeting their administrative expenses.”

The said clause of the Government order is modified by issuance of corrigendum dated 28-02-2007 which reads as follows:- “In order portion of the G.O.No.LD 300 LET 2006 dated xx 2007, the para No.(c) is deleted and the following para is substituted:

(c) “Where the approval of the construction work by local authority is required, all local authorities mainly Bangalore Mahanagara Palike, and all City Corporations, Municipal Corporations and Town Municipalities, Panchayats etc.; shall

359 obtain estimated cost of the construction along with building plans, which are submitted for approval by concerned employers i.e., owners/ contractors/builders etc.; such bodies shall collect by way of demand draft in favour of Karnataka State Building and Other Construction Workers Welfare Board upfront an amount of 1% of the estimated cost furnished along with building plans, and remit the demand draft to the Karnataka State Building and Other Construction Workers Welfare Board along with forwarding letter within 30 days in terms of Rules 5(3) of the Cess Rules, 1998. The Board shall give back 1% of such total collection to the local body for the services rendered.”

It is this Government Order that is the fly in the ointment as a demand upfront is made by the State through the BBMP for payment of cess. This runs completely counter to the Act and the Rules which empower demand of cess. The charging provisions are

360 Section 3 and Rule 3 of the Act and Rules respectively, which no where mandate that payment of labour cess should be paid upfront. It is the Government order dated 28.02.2007 which generates such demand. Since the impugned Government order runs counter to the Act and the Rules, it is rendered unenforceable. Therefore, the petitioners are not required to pay labour cess upfront before construction takes place but would not escape such payment as mandated under the Act and as such the demand of labour cess by the BBMP at 1% being valid but the demand of it upfront is invalid.

REFUND:

361 the case of U.P.POLLUTION CONTROL BOARD VS. KANORIA AND OTHERS21 and in the case of SREE DIGVIJAY CEMENTS COMPANY AND OTHERS VS. UNION OF INDIA22. Though in terms of the judgments relied on by the learned counsel would at the first blush look acceptable, the facts of the case that went into rendering of the aforesaid judgments will have to be considered and if considered, they are distinguishable without much ado. Therefore, a blanket refund cannot be the consequence in the peculiar facts of the case at hand.

21 AIR 2001 SC 787 22 AIR 2003 SC 767

362 - TT Info Services Ltd. and Others V. State of Karnataka and Others23 “2. The learned Single Judge though has accepted the contention that there is no provision to collect the permission fee and installation charges in respect of communication towers has thereafter held that the structure viz., the telecommunication tower answers the definition of ‘building’ as defined under Section 2(3) and 2(1-A) of the respective Acts. Though the demand notices were quashed, the learned Single Judge was of the view that the quantified amount as fixed by the Bruhat Bangalore Mahanagara Palike is to be adopted by the other local bodies. A further direction was also issued for framing such law/rules in this regard. The petitioners claiming to be aggrieved by the decision of the learned Single Judge are before this Court in these intra-Court appeals.

23 2012 (3) Kar.LJ 302

363 14. Further in the case of Indus Towers Ltd. v. State of Gujarat (2010-GHJ-24-329) relied on by the appellants, the Division Bench of the High Court of Gujarat was seized of an identical situation as in the case on hand wherein there was no specific provision for imposing tax on telecommunication equipment, but it had been considered as a ‘building’ and the regulations were enforced, in fact in that case, in the absence of provision in the Act, which is a requirement under Article 265 of the Constitution of India a Government resolution had been issued in exercise of powers under Article 162 of the Constitution of India providing for such regulations. The validity of the same had arisen for consideration. The Court after adverting to all aspects of the matter and also keeping in view the decisions of the Hon'ble Supreme Court had quashed the same. However, in the course of the judgment, the Court observed that it would be open for the legislature to make such amendments in the Acts making provision for bringing the technological advances within

364 the purview of the Act. We are in agreement and subscribe to the said view, as otherwise it would not be permissible for the local authorities to regulate, levy and collect taxes or fees in respect of mobile telecommunication towers/posts under the presently subsisting charging section of the Acts under consideration.

365 by the learned Single Judge is not justified in law. 16. The decisions of the Hon'ble Supreme Court referred supra is categorical that the tax cannot be levied in the absence of express provision to do so. If there is a void, it is for the legislature to remedy the situation. It is also the well-settled position of law that it is not for the Courts either to legislate or direct the legislature to enact the law in any particular manner. In this regard, it is apposite to refer to the decisions rendered by the Hon'ble Supreme Court in the case of State of Himachal Pradesh v. A parent of a Student of Medical College, Shimla (AIR 1985 SC 010); S.R. Batra v. Taruna Batra (SMI) (2007 (3) SCC 169) and Divisional Manager, Aravali Golf Club v. Chander Hass (2008 (1) SCC 683) relied on by the learned senior counsel for the appellants wherein the said position has been succinctly stated. Hence, in the absence of the fiscal demands being backed by law on the subject, tills Court would strike down the same. It is

366 for the legislature to take into consideration all aspects and enact such law as it deems fit in its wisdom.”

(Emphasis supplied)

Therefore, in the light of the aforesaid judgment, it is for the legislature to bring about appropriate law to demand any kind of fee that is now demanded.

EPILOGUE:

Ergo, on an anatomy of the plethora of judgments of the Apex Court, this Court and other constitutional Courts qua the facts obtaining in the case at hand, the impugned demands made by the BBMP to the extent considered would all be unenforceable in the existing incarnation as they are ultravires the Act. As a logical sequitur, I hold, that the imposition of the impugned imposts is impossible to be countenanced.

367

For the praedictus reasons, I pass the following:

O R D E R

(a) All the Writ Petitions are allowed.

(b) The bye-laws under which Ground Rent, Licence Fee, Building Licence Fee, Scrutiny Fee, Security Deposit are all held ultravires the Act and are resultantly rendered unenforceable.

(c) The Circular bearing No.ºÉ¤£ÀAiÉÆà /eÉ.r(G)/rJªÀiï3/¦Dgï/320/2015-16 dated 04.09.2015 stands quashed.

(d) The Circular bearing No.£ÀCE 36 ¨ÉªÀÄ¥Áæ 2016 (¨sÁUÀ) dated 27.01.2017 and the Circular bearing No.ºÉ¤£ÀAiÉÆÃ/¦Dgï/1533/2016-17 dated 30.03.2017 demanding Lake Rejuvenation Fee are quashed.

(e) Imposition of labour cess under the Welfare Cess Act is upheld, but its demand for payment upfront in terms of Government Orders dated 18.01.2007 and 28.02.2007 stands quashed.

(f) The State or the BBMP is not precluded from bringing in the impugned levies under the provisions of the Act or the Rules by making suitable amendments to the Act and the Rules.

368 (g) Petitioners in all these petitions who have deposited certain amounts in terms of the interim order passed by this Court before this Court are entitled to refund of the amounts so deposited.

(h) Insofar as refund in other cases who have paid to the Corporation under protest, they shall be entitled to such refund only if the same is not collected from the consumers of the apartments, businesses as the case would be.

(i) Insofar as all other payments made, they would all be at liberty to give representation to the BBMP and the BBMP would consider the refund of the amounts, in accordance with law and the findings of this Court.

(j) If representations are made by the petitioners for refund, the BBMP shall pass appropriate orders within 12 weeks from the date of such representations.

In view of disposal of the petitions, all pending Interlocutory Applications also stand disposed.

Sd/- JUDGE bkp CT:MJ