NIRAV CHIDAMBARAN v. THE COMMISSIONER

5. SMT. ANITHA M W/O SATISHA M R AGED 39 YEARS R/AT D/0/1, BMTC OFFICERS QUARTERS, 17TH F CROSS, OFF CMH ROAD, BEHIND BMTC DEPOT 6TH, INDIRANAGAR BANGALORE- 560038.

6. MOIDEEN KUNHI ASFAQ AGED ABOUT 32 YEARS AATT VIVERA, B-505, BOLEGUDA ROAD, NEAR YELLAMMA DEVI TEMPLE, BEGUR, BANGALORE- 560068.

7. S ANANDABABU AGED ABOUT 37 YEARS S/O SARATHI R/AT 2/3 OLD NO.21, ANANDA NIVAS TEMPLE STREET, NEAR CORPORATION BANK, RAMASWAMY PALYA, KAMMANAHALLI, BANGALORE- 560033.

8. MOHIT RANA AGED 27 YEARS HOUSE NO 834, GROUND FLOOR 17TH F MAIN ROAD, 6TH BLOCK, NEAR KORAMANGALA CLUB, KORAMANGALA - 3 - NC: 2024:KHC:46804 WP No. 30801 of 2024 BANGALORE- 560095 …PETITIONERS (BY SRI. ANIKETH, ADVOCATE FOR SRI. SACHIN B S., ADVOCATE) AND:

1. THE COMMISSIONER BRUHAT BENGALURU MAHANAGARA PALIKE, N.R. SQUARE, BANGALORE - 560 001.

2. ASSISTANT REVENUE OFFICER BRUHAT BENGALURU MAHANAGARA PALIKE, OFFICE OF ASSISTANT REVENUE OFFICER DOMLUR DIVISION 12TH FLOOR, P. U. BUILDING, M.G. ROAD, BANGALORE- 560001.

3. SRI. N. SURESH KRISHNAMURTHY S/O N.S. KRISHNAMURTHY, AGED MAJOR, 65 RESIDING AT NO. 1083, PRINCE ARCADE 5TH CROSS, 12TH MAIN, HAL 2ND STAGE, INDIRA NAGAR BANGALORE- 560038. (BY SRI.N.R. JAGADEESWARA., ADVOCATE FOR R1 AND R2) …RESPONDENTS THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO DIRECT - 4 - NC: 2024:KHC:46804 WP No. 30801 of 2024 THE PREMISES OF THE R1 AND R2 TO BREAK THE LOCK AND RE-OPEN THE AND CONSEQUENTLY PERMIT THE PETITIONER TO CARRY ON BUSINESS IN THE SCHEDULE PREMISES BY CONSIDERING THE CONSIDER THE REPRESENTATION OF THE PETITIONER DATED 14/11/2024 AS PER ANN- A. PETITIONERS 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 petitioners are tenants of different premises in the property bearing No.1083 known as 'Prince Arcade', 5th Cross, 12th main, HAL II Stage, Indiranagar, Bengaluru - 560 008 and this petition is because the second respondent has sealed their respective premises for alleged tax dues payable by the third respondent, the owner of the property at the first instance.

2. It is undisputed that this Court has disposed of the writ petition in W.P. No.24195/2024 on 13.11.2024 by similarly circumstanced persons considering the provisions of the Bruhat Bengaluru - 5 - NC: 2024:KHC:46804 WP No. 30801 of 2024 Mahanagara Palike [Property Tax Assessment, Recovery and Management] Rules, 2024 [for short, '2024 Rules'] and due compliance with requirements under these Rules, in sealing the premises therein. This Court has opined that with the BBMP failing to place on record material substantiate that there is due compliance with Rule 9(2) of 2024 Rules, it can only be inferred that the BBMP has not examined whether the distraint will be impossible or insufficient and that unless these aspects were considered, the concerned premises could not be sealed.

3. The learned counsel for the petitioners, relying upon the decision in WP No.24195/2024, submits that this Court must dispose of the petition permitting the petitioners to pay monthly rent for each of their premises in a sum of Rs.25,000/- starting from 01.11.2024 with the second respondent towards tax dues and directing the second - 6 - NC: 2024:KHC:46804 WP No. 30801 of 2024 respondent to break open the seal and permit the petitioners to occupy the respective premises subject to they filing an undertaking with the second respondent that they would continue to pay such amounts until there is an order for distraint or otherwise under Rule 9 of the 2024 Rules with due opportunity to the petitioners. The learned counsel has furnished the following details of the shops that are taken on rent/lease by the petitioners. SHOP NO. PETITI -ONER FLOOR ESTABLISHMENT 1 P5 GROUND KHARAM/ MANIKYARJUN ENDEVOURS LLP

2. P8 GROUND HAPPY WAPPY THIRD FRONT OFFICE

3. P3 GROUND BENGALURU THINDIES

5. P6 GROUND I SMOKE 6 7 8 P1 GROUND P2 GROUND FOMOMO-CHINESES RESTURANT PUNJAB-E- DHABA P7 GROUND JUST SHAWARMA 351 MIDDLE OFFICE P4 SECOND L2K FARAM BLOOMER PVT. LTD. 680 EXTENT Sq.Ft. 66 716 432 180 300 560 448 - 7 - NC: 2024:KHC:46804 WP No. 30801 of 2024

4. Sri N.R. Jagadeeshwara, the learned counsel who is called upon to accept notice for respondents No.1 and 2, is heard in the light of these submissions. On perusal of the order dated

13.11.2024 in W.P. No.24195/2024, this Court must again observe that the BBMP is not able to place on record any material that would justify an inference that the decision to seal the petitioners' respective premises is after considering the possibility of a distraint or sufficiency of such action. In which event, this petition must also be disposed of in terms of this Court's order directing the second respondent Jurisdictional Assistant Revenue Officer, BBMP to break open the lock on terms. Hence, the following ORDER [A] The petition is allowed in part directing the second respondent - the Assistant Revenue Officer, Bruhat Bengaluru Mahanagara Palike Act, 2020 - to break open the seal of the - 8 - NC: 2024:KHC:46804 WP No. 30801 of 2024 petitioners' shops [the Subject Premises] subject to the petitioners depositing, for their respective shops, rent for each month at the rate of Rs.25,000/- starting from 01.11.2024. [B] The petitioners will be at liberty to deposit this amount forthwith after receipt of a certified copy of this order. The petitioners shall also file an affidavit with the second respondent undertaking that they will continue to pay such rent for the shops until there is an order for distraint or otherwise under Rule 9 of the 2024 Rules but after due opportunity to them. SD/- (B M SHYAM PRASAD) JUDGE NV