IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE R. NATARAJ

WRIT PETITION NO. 12564 OF 2017 (LB-TAX)

BETWEEN:

M/S. KARNATAKA WASTE MANAGEMENT PROJECT

(A DIVISION OF RAMKY ENVIRO ENGINEERS LTD.,)

HAVING ITS OFFICE TOWARDS DODDABALLAPUR ROAD,

NH-207, KIADB INDUSTRIAL AREA,

DODDASPET, NELAMANGALA TALUQ,

BANGALORE RURAL DISTRICT,

REPRESENTED HEREIN BY ITS PROJECT HEAD,

MR. AMIT CHAUDHARY.

…PETITIONER

(BY SRI. RAHUL DEV, ADVOCATE)

AND:

1. THE PANCHAYAT DEVELOPMENT OFFICER

SOMPURA GRAMA PANCHAYATH,

NELAMANGALA TALUK,

Digitally signed BANGALORE RURAL DISTRICT-562 111.

by

MARKONAHALLI

RAMU PRIY A

2. SOMPURA GRAMA PANCHAYATH

Location: HIGH

COURT OF SOMPURA, NELAMANGALA TALUK,

KARNATAKA

BANGALORE RURAL DISTRICT-562 111.

BY ITS PANCHAYAT DEVELOPMENT OFFICER

3. STATE OF KARNATAKA

REPRESENTED BY ITS PRINCIPAL SECRETARY,

PANCHAYATH RAJ AND RURAL DEVELOPMENT DEPARTMENT,

M.S. BUILDING,

AMBEDKAR VEEDHI,

BANGALORE-560 001.

4. THE KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD

49, 4^TH FLOOR, KHANIJA BHAVAN, RACE COURSE ROAD, BANGALORE-560001.

REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER AND EXECUTIVE MEMBER (AMENDED VIDE ORDER DATED 13.02.2024)

…RESPONDENTS (BY SRI. M.S.DEVARAJU, ADVOCATE FOR RESPONDENT NOS.1 AND

2;

SRI. B. BOPANNA, ADDITIONAL GOVERNMENT ADVOCATE FOR RESPONDENT NO.3;

SRI. P.V.CHANDRASHEKAR, ADVOCATE FOR RESPONDENT NO.4)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NOTICE DATED 19.07.2016 [ANNEXURE-A] ISSUED IS DISCRETIONARY, ARBITRARY AND UNCONSTITUTIONAL AND ULTRA VIRES THE PROVISIONS OF THE KARNATAKA GRAMA SWARAJ AND PANCHAYATH RAJ ACT AND THEREBY SET ASIDE THE SAME AND CONSEQUENTLY QUASH ALL FURTHER PROCEEDINGS THERETO.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE R. NATARAJ

ORAL ORDER

The petitioner has challenged a notice bearing No.¸ÉÆÃ.UÁæ.¥ÀA.£É®/2016-17 dated 19.07.2016 issued by respondent No.1. It has also sought for a declaration that the aforesaid notice as discriminatory, arbitrary and unconstitutional and ultra vires the provisions of the Karnataka Grama Swaraj and Panchayat Raj Act, 1993 (henceforth referred to as 'Act, 1993').

2. (i) The petitioner claims that the State Government had leased 93.18 acres of land in Sompura village, Nelamangala Taluk, Bengaluru Rural District to it vide Government Order bearing No.FEE/124/ECO/2003 dated 30.11.2006 for establishment of Hazardous Waste Treatment Storage Disposal Facility called "Karnataka Waste Management Project" for a period of 51 years on a yearly rent of Rs.100/- per acre subject to enhancement at the rate of 5% per annum on the last paid rent. The petitioner had constructed the buildings and had put up other equipments needed for the purpose of processing hazardous waste. The respondent No.1 issued a notice dated 07.09.2015 demanding tax on property. The petitioner replied to the said notice and sought clarification as the notice was bereft of any details. The respondent No.1 replied and requested for certain documents from the petitioner, which were submitted. Thereafter, the petitioner was served with a notice dated 15.02.2016 demanding payment of total amount of Rs.2,23,00,288/- being the property tax, cess and licence fee. The petitioner issued a detailed reply and brought it to the notice of the respondent No.1 that the tax demanded exceeded the prescribed limit under Schedule IV of the Act, 1993. However, the respondent No.1 stuck to its demand and issued a final demand notice dated 19.07.2016 demanding a sum of Rs.2,76,46,352/-. (ii) The petitioner is therefore, before this Court challenging the computation as well as the authority of the respondent Nos.1 and 2 in demanding the property tax.

3. When this petition was taken up for 'Preliminary Hearing - B Group', the learned counsel for the petitioner brought to the notice of this Court that similar question arose in W.P.No.26031/2017 and connected pet