The BBMP must follow the procedure prescribed under Section 108-A or Section 112-A of the Karnataka Municipal Corporations Act, 1976, for reassessment of property tax.

ORDER

The petitioner is before this Court under Article 226 of the Constitution of India, praying for a writ of certiorari to quash impugned order bearing No.DA/KTR No.82600/10-11- M.R. 82600/10-11 dated 11.03.2011 (Annexure-A); impugned order bearing No. DA/KTR No.110556/10-11-M.R. 110556/10-11 dated 25.03.2011 (Annexure-B); impugned Office Order bearing No.ªÁ.UÀÄ(«)134/¦.Dgï/77/11-12 dated 07.10.2011(Annexure-C); impugned notice bearing No.21701 dated 08.03.2013 (Annexure-D); impugned notice bearing No.47724 dated 12.01.2015 (Annexure-E) and impugned notice bearing No.54401 dated 14.05.2015 (Annexure-F) and for a mandamus to direct the respondents to accept the Self Assessment returns as filed by the petitioner and collect the property tax including the arrears based on the self assessment returns without interest.

2. Learned counsel for the petitioner would submit that the petitioner is absolute owner in peaceful possession and enjoyment of the property bearing N.342/15 bearing P.I.D. No.42-58-342/15 consisting of Ground, First, Second and third floors situated on Mysore Road, Bangalore. The petitioner has been paying property tax under self- assessment scheme under the Karnataka Municipal Corporations Act, 1976 (for short “1976 Act”) and Rules made therein. But the respondent-authorities have chosen assessment of the petitioner’s property for random scrutiny in terms of sub-Section (11) of Section 108-A of 1976 Act, as could be seen from Annexure-A dated 11.03.2011 and Annexure-C/Office Order dated 07.10.2011. Learned counsel would submit that sub-Section (11) of Section 108-A of 1976 Act requires the Commissioner or any person authorized by him may enter, inspect, survey or measure any land or building after giving notice to the owner or occupier and the owner or occupier shall be bound to furnish necessary information required and based on such inspection and information collected, he shall assess the property tax subject to sub-Section (5) and send a copy of the order of assessment to the owner or occupier concerned. He submits that in terms of the above provision, respondents have not conducted any inspection or measured the property before assessing in terms of sub-Section (11) above. Further, learned counsel invites attention of this Court to Section 112-A of 1976 Act and submits that the procedure prescribed under sub- Sections (4) and (5) of Section 112-A of 1976 Act is not followed in the case of the petitioner. Therefore, he submits that the impugned Annexure-A, assessment of tax in respect of the property bearing No.342/15 situated at Mysore Road, Bangalore is liable to be quashed.

3. Per contra, learned counsel Sri.S.H.Prashanth appearing for respondent-BBMP would submit that the respondent-BBMP is empowered to assess the property tax under Section 109 of 1976 Act and he submits that the property of the petitioner is assessed in terms of Section 112-A of 1976 Act. Learned counsel would also submit that the petitioner has an alternate remedy of approaching the Civil Court against the assessment made by the respondent- Corporation. Learned counsel Sri.Prashanth submitted that the assessment as at Annexure-A is in terms of Section 112-A and not in terms of 108-A of 1976 Act. Further, learned counsel would submit that sub-Section (11) would not be applicable to the petitioner since the petitioner has filed self- assessment before the respondent-authorities. It is his submission that sub-Section (11) of Section 108-A would be applicable where the assessee has failed to file self- assessment. Thus, he prays for dismissal of the writ petition. 4. Having heard the learned counsel for the parties and on perusal of the writ petition papers, I am of the view that the respondent-BBMP has failed to follow the procedure prescribed for re-assessment of the property tax as provided either under Section 108-A or Section 112-A of 1976 Act. Since, the random reassessment is without following procedure or contrary to Section 108-