M/S. V. K. Lalco PVT. LTD. vs. State Of Karnataka

WP/31113/2019HC KarnatakaGSTCNR KAHC01040312201909 August 2021Bench: M.NAGAPRASANNA3 pages
For Petitioner: SRI T.P.VIVEKANANDA, ADVOCATE (VIDEO CONFERENCINGFor Respondent: SMT. PRATHIMA HONNAPURA, AGA. FOR R1 (PHYSICAL HEARING
AI SummaryRemanded

Facts

The petitioner, M/s. V. K. Lalco Pvt. Ltd., is challenging a demand notice dated June 12, 2019, issued by the Joint Director, Town Planning (South), Bruhat Bengaluru Mahanagara Palike (BBMP). The demand notice includes amounts for ground rent, GST at 18% on ground rent, security deposit, and license fee. The petitioner seeks to quash this demand notice, specifically the portion demanding Rs. 74,79,088/- towards ground rent, Rs. 13,46,236/- towards GST, Rs. 9,40,463/- towards security deposit, and Rs. 98,18,148/- towards license fee. The present writ petition raises issues identical to those in W.P.No.4601/2020 and connected cases.

Held

The Court noted that the present writ petition raises issues identical to those previously considered in W.P.No.4601/2020 and connected cases. Consequently, the Court disposed of the present writ petition by following the order passed in W.P.No.4601/2020 and its connected cases, which were decided on August 04, 2021. The specific findings, reasoning, and ratio decidendi from the order in W.P.No.4601/2020 are not detailed in this judgment. Therefore, the operative directions and the relief granted are contingent on the outcome of the aforementioned earlier batch of petitions. No specific issue was expressly left undecided in this judgment.

Key Issues

1. Whether the demand notice dated 12.06.2019, issued by the Joint Director, Town Planning (South), BBMP, is legally sustainable in its entirety, particularly concerning the demands for ground rent, GST on ground rent, security deposit, and license fee. Petitioner's contention: The petitioner seeks to quash the entire demand notice, implying that the amounts demanded are either incorrect, not legally leviable, or improperly calculated. Specific grounds for challenge are not detailed in the provided text, but the prayer to quash the notice suggests a dispute over the validity of the charges. Respondents' contention: The respondents, represented by the State of Karnataka and BBMP officials, issued the demand notice. Their contention would be that the demands are valid and legally enforceable, based on the relevant bye-laws, agreements, or statutory provisions governing ground rent, license fees, and associated taxes. No specific arguments or reliance on authorities are recorded for the respondents in the provided text.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 09TH DAY OF AUGUST, 2021

BEFORE

THE HON'BLE MR. JUSTICE M. NAGAPRASANNA

WRIT PETITION No.31113/2019 (LB-BMP)

BETWEEN

M/S. V. K. LALCO PVT. LTD., A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT, 1956, HAVING ITS OFFICE AT NOS.221-224, VARSHA APARTMENTS, SIR. C.V. RAMAN ROAD, RMV EXTENSION, SADASHIVANAGAR, BENGALURU -560 080, REPRESENTED BY ITS DIRECTOR, SRI. HARESH KHIAMAL NANWANI. ... PETITIONER (BY SRI T.P.VIVEKANANDA, ADVOCATE (VIDEO CONFERENCING))

AND

1.

STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU - 560 001. 2. THE BRUHAT BENGALURU MAHANAGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. REPRESENTED BY ITS COMMISSIONER

3.

THE JOINT DIRECTOR

2 TOWN PLANNING (SOUTH) BRUHAT BENGALURU MAHANAGARA PALIKE N.R. SQUARE, BENGALURU - 560 002. ... RESPONDENTS (BY SMT. PRATHIMA HONNAPURA, AGA. FOR R1 (PHYSICAL HEARING) SRI V. SREENIDHI, ADVOCATE FOR R2 AND R3 (PHYSICAL HEARING)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING

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