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    SHRIRAM BLUE APARTMENT OWNERS' ASSOCIATION v. THE STATE OF KARNATAKA

    - 1 -

    HC-KAR

    NC: 2026:KHC:12578

    WP No. 6605 of 2026

    IN THE HIGH COURT OF KARNATAKA AT BENGALURU

    DATED THIS THE 2ND DAY OF MARCH, 2026

    BEFORE

    THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 6605 OF 2026 (LB-TAX)

    BETWEEN:

    SHRIRAM BLUE APARTMENT

    OWNERS' ASSOCIATION,

    AN ASSOCIATION REGISTERED

    UNDER KARNATAKA APARTMENT

    OWNERSHIP ACT, 1972,

    NO. 53, SEEGEHALLI,

    K.R. PURAM,

    SITUATED AT SEEGEHALLI VILLAGE,

    KRISHNARAJAPURAM HOBLI,

    BANGALORE EAST TALUK,

    BANGALORE - 560 049.

    REPRESENTED BY ITS AUTHORIZED

    REPRESENTATIVE,

    MR. ANUPAM GUPTA.

    …PETITIONER

    (BY SRI. D.R.RAVISHANKAR., SENIOR ADVOCATE FOR;

    SRI. R DARSHAN.,ADVOCATE)

    AND:

    1. THE STATE OF KARNATAKA

    URBAN DEVELOPMENT DEPARTMENT,

    VIDHANA SOUDHA,

    BENGALURU - 560 001,

    REPRESENTED BY ITS SECRETARY.

    - 2 -

    2. THE CHIEF COMMISSIONER

    GREATER BENGALURU AUTHORITY (GBA),

    HUDSON CIRCLE,

    BENGALURU - S560 002.

    3. BENGALURU EAST CITY CORPORATION

    (ERSTWHILE)

    BRUHATH BANGALORE MAHANAGARA PALIKE,

    HAVING ITS OFFICE AT:

    RHB COLONY,

    OPP. PHOENIX MALL,

    MAHADEVAPURA,

    BANGALORE - 560 038.

    REPRESENTED BY REVENUE OFFICER

    K.R.PURAM DIVISION.

    …RESPONDENTS

    (BY SMT. SPOORTHI V.,HCGP FOR R1;

    SRI. PAWAN KUMAR.,ADVOCATE FOR R2 AND R3)

    THIS WRIT PETITION IS FILED UNDER ARTICELS 227 OF

    THE CONSTITUTION OF INDIA PRAYING TO PASS A WRIT OF

    CERTIORARI AND QUASH ANY PROCEEDINGS, CLAIMS OR

    DEMAND ARISING OUT OF THE PROPERTY TAX

    IDENTIFICATION NUMBER 8000019351 REFERRED IN THE

    IMPUGNED NOTICE ISSUED BY RESPONDENT NO.3 PRODUCED

    AT ANNEXURE-A.

    THIS PETITION, COMING ON FOR PRELIMINARY HEARING

    THROUGH VIDEO CONFERENCING / PHYSICAL HEARING, THIS

    DAY, ORDER WAS MADE THEREIN AS UNDER:

    - 3 -

    CORAM: HON'BLE MR. JUSTICE M.I.ARUN

    ORAL ORDER

    The petitioner herein is the Association of Apartment Owners, constituted under the Provisions of the Karnataka Apartment Ownership Act, 1972.

    2. It is their case that the owner and the developer of the property where the apartment now stands have sold the property in favour of various purchasers and today they do not own any apartment in the said apartment complex. It is submitted that the individual apartment owners own the apartment complex and they are all the members of the petitioner's association and that the association is the owner of the common area by virtue of the deed of declaration executed under the Provisions of the Karnataka Apartment Ownership Act, 1972. When this being the situation on the ground that there are certain tax dues, respondent Nos.2 and 3 have initiated proceedings against the erstwhile

    - 4 -

    developer and the owners of the property and have passed orders, which the petitioner is not aware of. To the shock and dismay of the petitioner, they found the proclamation of sale in respect of the clubhouse of the apartment being pasted on the wall of the apartment. Immediately thereafter, the petitioner preferred this writ petition and also have made necessary representations to respondent Nos.2 and 3 in this regard.

    3. They submit that going ahead with the proclamation of sale would prejudice the interest of the individual apartment owners and the members of the petitioner's association and if an opportunity of hearing is given and after hearing them, if respondent Nos.2 and 3 were to conclude that any due is payable to them, then in that event, the petitioner is willing to pay the necessary amounts to respondent Nos.2 and 3 in accordance with the law.

    4. The learned counsel for respondent Nos.2 and 3 submits that they have no objection for hearing the

    - 5 -

    petitioner and passing appropriate orders in accordance with law. Hence, the following:

    ORDER

    i. The Writ Petition is hereby disposed of.

    ii. The proclamation of sale dated 30.01.2026 (vide Annexure-A to the writ petition) issued by respondent No.3 is hereby set aside.

    iii. Respondent No.2/3 shall issue necessary notice to petitioner in respect of any claim that the Greater Bengaluru Authority may have against the property concerned.

    iv. Upon receipt of the same, the petitioner shall submit the necessary reply within a period of two (02) weeks thereafter.

    v. Respondents thereafter shall provide an opportunity of hearing to the petitioner

    - 6 -

    and take appropriate decision in accordance with law.

    vi. Till that time, the orders preceding issuance of Proclamation of Sale (vide Annexure-A to the writ petition) passed by respondent No.3 will be kept in abeyance.

    Sd/-

    (M.I.ARUN)

    JUDGE

    CH

    List No.: 1 Sl No.: 32

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    SHRIRAM BLUE APARTMENT OWNERS' ASSOCIATION v. THE STATE OF KARNATAKA
    (Mar 2, 2026)