BBMP does not have the authority to lock the premises of an occupier for non-payment of property tax under Section 148(4) of the BBMP Act, 2020.

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 reiterates

the submission made by the learned counsel for the BBMP.

6.

I have considered the submissions made by the

learned counsel for the parties.

7.

A reading of sub-Section (4) of Section 148 of the Act

specifies that when the occupier of the property has not paid the

property tax within thirty days from the service of such demand,

the respondents - BBMP may recover by distraint under his

warrant and sale of the such moveable property of the defaulter

or if the defaulter is the occupier of the building by distress and

sale of any movable property which may be found in or on such

building or land, the amount due on account of tax together with

the warrant fee and distraint fee and with such further sums as

5

will satisfy the probable charges, that will be incurred in

connection with the detention and of the sale of property so

distrained. However, the said sub-Section 4 of Section 148 of

the Act does not specify that the respondents - BBMP can lock

the premises of the occupier in the event of non-payment of

arrears of property tax. Hence, the action of the BBMP in locking

the premises of the petitioner for having not paid the arrears of

property tax is one without authority of law. Accordingly, I pass

the following:

ORDER

i)

Writ petition is allowed;

ii)

The action of respondents in locking, sealing and seizing

the Mantri Square Mall, No.1, 2nd Main Malleshwaram,

Bangalore is hold to be one without authority of law.

However, liberty is reserved to the BBMP to take coercive

action against the petitioner for non-payment of property

tax in terms of sub-Sections (4) and (5) of Section of 148

of the Act.

It is needless to say that the petitioner is at liberty to

challenge the property tax determined by the respondents -

BBMP in accordance with law.

Sd/-

JUDGE

BKM