2023 Supreme(Online)(KAR) 367
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 28693 OF 2023 (LB-TAX)
BETWEEN:
ARBOR BREWPUB PRIVATE LIMITED A COMPANY INCORPORATED AND REGISTERED UNDER THE COMPANIES ACT, 1956 NEW MUNICIPAL NO.8(OLD NO.11A)
MAGRATH ROAD ASHOK NAGAR BANGALORE-560025 REPRESENTED BY ITS FINANCE MANAGER AND DULY AUTHORISED OFFICIAL DINESH K AGED ABOUT 42 YEARS S/O KRISHNA …PETITIONER (BY SRI. GANESH BHAT Y H.,ADVOCATE)
AND:
Digitally signed 1. THE BRUHAT BANGALORE MAHANAGARA PALIKE by N R SQUARE, HUDSON CIRCLE NARAYANAPPA LAKSHMAMMA BANGALORE-560002 Location: HIGH REPRESENTED BY ITS COMMISSIONER COURT OF KARNATAKA
2. THE ASSISTANT REVENUE OFFICER SHANTHI NAGAR RANGE BRUHAT BANGALORE MAHANAGARA PALIKE OFFICES MAYO HALLI BANGALORE-560001 …RESPONDENTS (BY SRI. PAWAN KUMAR.,ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITIUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER LIKE WIRT DEEM FIT DIRECTING THE RESPONDENTS, ITS OFFICIALS OR ANY PERSON CLAIMING THROUGH OR UNDER THEM FROM SEEKING BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, BWSSB TO DISCONNECT THE ELECTRICITY, WATER SUPPLY TO THE DEMAND PROPERTY, CANCELLING THE TRADE LICENSE, SEAL THE DEMISED PROPERTY, SEIZE AND SELL THE MOVABLES, FIXED PLANT, MACHINERIES ETC., FOUND IN THE DEMISED PROPERTY, CANCELLATION OF LICENSES FOR RECOVERY OF THE ALLEGED TAX DUE BY THE OWNERS/LESSORS OF DEMISED PROPERTY AND ETC.
THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
1. Sri.Pawan Kumar., learned counsel is directed to accept notice for respondents No.1 and 2.
2. The petitioner is before this Court seeking for the following reliefs:
a. Issue a writ of mandamus or any other like writ deem fit directing the respondents, its officials or any person claiming through or under them form seeking Bangalore Electricity Supply Company Limited , BWSSB to disconnect the electricity, water supply to the Demised Property, seize and sell the movables, fixed plant, machineries etc., found in the Demised Property, cancellation of licenses for recovery of the alleged tax due by the owners/lessors of Demised property.
b. Issue a writ of mandamus or any other like writ deem fit directing the Respondents, its officials or any person claiming through or under them from interfering in the petitioners’ business of operating microbrewery with attached pub and restaurant and other related business under the name and style “Arbor Brewpub” in the Demised Property, for recovery of the alleged tax due by the owners of Demised Property.
c. Issue a writ of mandamus or any other like writ deem fit directing the respondents to refund the sum of Rs.14,73,243/- collected by them from the petitioner towards the arrears of property tax for the year 2016-17 in respect of the Demised Premises to the petitioner with interest at the rate of 6% p.a. with effect from 13.12.2023 to till the date of payment.
d. Allow the writ petition with costs and pass such other orders, grant such other relief’s deem fit in the facts and circumstances of the case in the interest of justice and equity.
e. Issue any other appropriate writ, order or direction to respondents including payment of cost deemed fit in circumstances of the case in the interest of justice and equity.
3. The contention of learned counsel for the petitioner is that the petitioner is the lessee of the premises, he primary duty of making payment of property tax being on the lessor, the lessor not having made payment of the said property tax, the respondent officials are seeking to seal and seize the properties of the petitioner who is a lessee and it is for the Corporation to take necessary action against lessor instead of the petitioner who is a lessee.
4. The petitioner being the lessee, I am of the considered opinion that the rental liabilities to be paid by the lessee to the lessor would be paid to the Corporation in due discharge of the property tax due on the property as and when the payment of the lease amount arises.
5. Respondent No.2 is directed to collect the rentals as agreed in the registered lease deed dated 14.11.2022 month on month, which shall be adjusted towards the dues on part of the lessor towards the property taxes.
6. The payment of the amounts by the petitioner to the Corporation on account of the property tax due on the building shall not be regarded as a default of the registered lease deed dated 14.11.2022. The balance to be recovered from the owner of the premises
7. With the above observation, the writ petition stands disposed of.