M/S Pioneer Publicity Corporation PVT LTD. vs. The Chief Commissioner

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WP/20440/2026HC KarnatakaGSTCNR KAHC01045148202616 July 2026Bench: B M SHYAM PRASAD6 pages
For Petitioner: SRI. V B SHIVAKUMAR, ADVOCATEFor Respondent: SRI. KARTHIKEYAN B S., ADVOCATE FOR R1 TO R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR CNR: KAHC010451482026 NC: 2026:KHC:36487 WP No. 20440 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 20440 OF 2026 (LB-BMP) BETWEEN: M/S PIONEER PUBLICITY CORPORATION PVT LTD., A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT NO.513, 5TH FLOOR, 'B' WIND, MITTAL TOWER, M.G. ROAD, BENGALURU-560 001 A COMPANY INCORPORATED UNDER THE COMPANIES ACT 1956 REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI. RAVI KANTH AGED ABOUT 44 YEARS S/O.MAHALINGAIAH …PETITIONER (BY SRI. V B SHIVAKUMAR, ADVOCATE) AND: 1. THE CHIEF COMMISSIONER GREATER BENGALURU AUTHORITY N.R. SQUARE, J.C. ROAD, BENGALURU-560 002. 2. THE JOINT COMMISSIONER ADVERTISEMENT DEPARTMENT BRUHAT BENGALURU MAHANAGARA PALIKE Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010451482026 NC: 2026:KHC:36487 WP No. 20440 of 2026 PRESENTLY GREATER BENGALURU AUTHORITY, N.R. SQUARE, J.C. ROAD, BENGALURU-560 002. 3. ASSISTANT REVENUE OFFICER ADVERTISEMENT CENTRE BENGALURU CITY CENTRAL CORPORATION PU BUILDING 15TH FLOOR, BENGALURU 560001. 4. THE CHIEF COMMISSIONER THROUGH THE DEPUTY COMMISSIONER ADVERTISEMENT DEPARTMENT BBMP MUNICIPAL OFFICER N R SQUARE BENGALURU 560001. …RESPONDENTS (BY SRI. KARTHIKEYAN B S., ADVOCATE FOR R1 TO R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ENDORSEMENT DATED 12.5.2026 BEARING NO. SAKAMA (JA-KE)/P.R.23/2026-27 PRODUCED AT ANNEXURE-'A' ISSUED BY THE RESPONDENT NO.3 CLAIMING PAYMENT OF RS.3,00,46,545/- AND CONSEQUENTLY ORDER ISSUING LICENSE/AGENCY IN FAVOUR OF PETITIONER; B) DIRECTING THE RESPONDENT AUTHORITIES TO CONSIDER LETTER DATED 26.5.2026 WHICH IS AT ANNEXURE-B ISSUED TO RESPONDENT NO.3 AND TO CONSIDER FORM-I WHICH IS AT ANNEXURE-C DATED 03.09.2025 GIVEN TO RESPONDENT NO.4 FOR GRANT OF LICENSE IN - 3 - HC-KAR CNR: KAHC010451482026 NC: 2026:KHC:36487 WP No. 20440 of 2026 TERMS OF CLAUSE 5 OF GREATER BENGALURU GOVERNANCE ACT, 2024. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner is engaged in the business of advertising, and the petitioner has applied for issuance of license in Form No.1 on 08.09.2025. The third respondent, in response, has issued the impugned Endorsement dated 12.05.2026 [Annexure- A] informing the petitioner [a] that in terms of Rule 6(ii) of the Greater Bengaluru Area (Advertisement) Rules, 2025 [for short, ‘the Rules’], if an agency is in due of any amount to the GBA, the license cannot be issued; [b] that the petitioner is liable to pay a sum of Rs. 3,00,46,545/-; [c] that unless this amount is paid and No Due Certificates are secured from all the five HC-KAR

CNR: KAHC010451482026 NC: 2026:KHC:36487 city corporations, the petitioner's request for issuance of license in Form No.1 will not be considered.

Sri V.B. Shivakumar, the learned counsel for the petitioner, and Sri B.S. Karthikeyan who has filed vakalath for the Greater Bengaluru Authority and its officers [the respondents], are heard for disposal of the petition in the light of the petitioner's case that the demand relates to GST, and that the question whether there could be such a demand is pending consideration in W.P.No.1966/2023[LB-BMP] filed by the petitioner and that there is an interim order staying the demand.

Sri V.B. Shivakumar submits that in the light of these circumstances, the third respondent could not have issued the impugned Endorsement. This Court must opine that if indeed there is a stay and if the petitioner is not due otherwise and can place on record No Due Certificates from the other five city HC-KAR

CNR: KAHC010451482026 NC: 2026:KHC:36487 corporations, there must be due consideration and therefore, the petition must be disposed of reading the Endorsement as only a ‘Notice’ with liberty to the petitioner to file a response calling upon the third respondent to consider the same in the light of this Court's observation and the No Due Certificates that the petitioner can place on record. Hence, the following: ORDER [A] The petition stands disposed of reading the impugned Endorsement dated 12.05.2026 [Annexure-A] as only a ‘Notice’ which extends an opportunity to the petitioner to produce No Due Certificates.

[B] The petitioner is reserved with liberty to file a certified copy of this Order and a response to the impugned Endorsement which is now read as a ‘Notice’ with all the enclosures. HC-KAR

CNR: KAHC010451482026 NC: 2026:KHC:36487 [C] The petitioner will be at liberty to file a certified copy of this Order and the response along with enclosures as aforesaid within a week from the date of receipt of a copy of this Order.

[D] The third respondent shall communicate the decision to the petitioner within ten [10] days from the date of receipt of the petitioner’s response. (B M SHYAM PRASAD) JUDGE

SA List No.: 2 Sl No.: 8

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.