O R D E R

Petitioner is before this Court under Article 227 of the Constitution of India questioning the correctness and legality of order dated 24.05.2021 in Miscellaneous Appeal No.26/2015 by which, appeal filed by the petitioner under Section 108A(5) read with Section 113(3) of the Karnataka Municipal Corporations Act, 1976 (for short “1976 Act”) and Rule 7-B(19) of 1976 Act and Schedule-III of Taxation Rules is rejected and petitioner has further challenged notices issued under Section 108A(3) and (12) of 1976 Act wherein the respondent-BBMP demanded property tax from the petitioner.

Facts of the case:

2. The petitioner, a private limited company incorporated under the provisions of the Companies Act, 1956 (for short “1956 Act”) claims that it is the owner of land and building bearing property No.8, Khatha No.321, Rockline Mall, NH-4, Jalahalli Cross, Chokkasandra, Bengaluru. It is stated that on obtaining sanction of commercial building plan, the petitioner has put up commercial complex and it is put to use with effect from October, 2011. The petitioner is said to have paid the property tax from 2012-13 onwards under Self Assessment Scheme (SAS) since the building is put to use