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

“1. To issue a Writ of Mandamus directing the respondents to restore the Khatha of schedule property in katha No.11, (PID No.100-591-11/A) MLA Layout, Lottegollahalli, Ward No. 100/Sanjaynagar to enable the petitioner to pay tax for the years 2014-15.

2. To award costs and grand such other reliefs or pass such other orders as this Hon’ble Court deems fit and expedient in the circumstances of the case in the interest of justice and equity.”

2. The learned counsel for the petitioner has urged before the Court that after the purchase of the said Flat by the petitioner, the petitioner has been regular in paying the Annual Property Tax under Section 108-A of the Karnataka Municipal Corporations Act, 1976 (hereinafter referred to as the ‘Act’ for short), and was issued ‘A’ Khata Certificate vide Annexure C on 10/03/2010 by the Assistant Revenue Officer of the Bruhat Bengaluru Mahanagara Palike (‘BBMP’ for short) and after such Certificate was issued to him on 10/03