BENGALURU: The Karnataka High Court issued directions to the Chief Commissioner of BBMP to be followed while reopening self-assessment property tax returns and cases of random scrutiny, under Section 144 of the BBMP Act.
The directions are about inspection and survey of a building by the chief commissioner or authorised officer after giving notice to property owners, and penalties to be imposed in case of evasion of tax, etc.
Justice S Sunil Dutt Yadav issued directions in the light of numerous petitions filed, questioning the procedure followed by BBMP while reopening self-assessment returns. Disposing of the petition filed by Shariff Constructions, seeking directions to remove the seal on the office premises and quashing of the notice dated November 27, 2023, the court said the need has arisen to lay down the procedure to be followed in cases of reopening self-assessment where returns are not filed, and in cases of random scrutiny.
Pointing out that BBMP was issuing demand notices without prior notice to property owners for conducting spot inspections, the court said it is also seen that in many matters, the petitioner property owners have challenged the validity of the standard operating procedure (SOP) as being violative of the statutory scheme.
Wherever the SOP is contrary to the statutory scheme, BBMP is to take appropriate steps to have the SOP amended, to bring it in consonance with the scheme, the court said.