ORAL ORDER

The petitioner is aggrieved by the different Tax Demands under Section 144(15(e) of the Bruhat Bengaluru Mahanagara Palike Act, 2020 [for short, 'the BBMP Act'] which pertains to the years commencing from 2020 - 2021. The impugned orders/demands issued by the fourth respondent are produced as Annexures -F to M series.

2. Sri N. Ramakrishna, the learned counsel for the petitioner, submits that the petitioner has purchased the property in the year 2022 under the Sale Deed dated 08.09.2022 and the katha is also mutated in his favour but the notices are addressed to the erstwhile owner and the demand against the erstwhile owner is raised on the ground that the petitioner is liable to pay differential taxes because he has not declared that some portion of the property is let-out for commercial purposes and not declared the property as residential property.

3. This Court has permitted the Assistant Revenue Officer to inspect the property and file a Report, and such Report is placed on record. The demand is proposed to be justified on the ground that the ground floor portions are let-out for commercial purposes. Sri N.Ramakrishna, responding to the Report, submits that the propo