The 3rd respondent issued a distress warrant under sub-

Section 4 of Section 148 of the Bruhat Bengaluru Mahanagara

Palike Act, 2020 (for short `Act') to the petitioner for having not

paid the property tax to the tune of Rs.6,77,78,276.16 for the

period 2018-19 through whatsapp as alleged by the petitioner.

2.

The petitioner's grievance is that the respondents -

BBMP without there being any source of power has locked the

premises belonging to the petitioner.

3.

Learned counsel for the petitioner would submit that

in the absence of any source of power, the respondents - BBMP

without authority of law has locked the premises belonging to the

petitioner for recovering the arrears of property tax, which is not

permissible in law.

4

4.

On the other hand, learned counsel appearing for the

respondents - BBMP would submit that sub-Section 4 of Section

148 of the Act provides for taking coercive action against the

petitioner for non-payment of arrears of property tax. Hence,

the action taken by the respondents - BBMP in locking the

premises belonging to the petitioner is in accordance with law

and the same does not warrant any interference.

5.

Learned Additional Government Advocate reiter