{"id":86340,"date":"2009-08-11T00:00:00","date_gmt":"2009-08-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/n-ramabasappa-vs-chief-executive-officer-on-11-august-2009-2"},"modified":"2018-03-04T13:33:01","modified_gmt":"2018-03-04T08:03:01","slug":"n-ramabasappa-vs-chief-executive-officer-on-11-august-2009-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/n-ramabasappa-vs-chief-executive-officer-on-11-august-2009-2","title":{"rendered":"N Ramabasappa vs Chief Executive Officer on 11 August, 2009"},"content":{"rendered":"
Karnataka High Court<\/div>\n
N Ramabasappa vs Chief Executive Officer on 11 August, 2009<\/div>\n
Author: Ram Mohan Reddy<\/div>\n
.E..\n\nIN THE HIGH COURT OF KARNATAKA, BA.1'fGAL{ORE\n\nDA'I'E.\u00a3) THIS THE' 11th DAY op' AUGUST, \n\nBEFORE\n\nTHE HoN'BLE: MRJUSTICIE EAR-1_MG PiAN\" RE'}3DY  \n\nWRIT PETITEON No. 155693QF'32Oi)7 _\n\nBETWEEN\n\nN RAMABASAPi\"A _  : _  '. .\nS10 NANDEESHWARAPP3~. ' _ 1. 1\n51 YEARS, OCC AGRIcUL'rUR:S'3' :\nR\/O SHIVAKRUPAVNILAYPL'f ' \nKARAHALLI \\'ILL>.'\\{}E ._ \"\n\nTQ DEvANAHALLi;jL__._V_ ~ 4 _   \nDIS? BAN GALQR,e;\"'RuRAL;i'.-- \" . V-\n\n... PET'I'\u00a7'lONER\n\n(By M\/3 : 'ALMT 1,\u00a3.f.GAL,\"\u20ac;i\u00a71. RAMESH WQDEYAR, ADV )\n\n    ..... \n<\/pre>\n
     OFFICER<\/p>\n
; 2;”\n<\/p>\n
.  BANGALORE RURAL ZILLA PANCHAYATH
\n KlfI3NiPEGO’UDA ROAD
\nBAi’\ufb01GALGRE~560009<\/p>\n
* L 1- 4. u SECRETARY\n<\/p>\n
— ..=KARA\u00a7~IALLI GRAM PANCHAYATH
\nAT’ KARAHALLI, TQ: DEVANAHALLE
\nms? BANGALCJRE RURAL
\n RESPONDEENTS<\/p>\n
(8); Sn: G RAMACHANDRAPPA, ADV ma R2 }<\/p>\n
-3…\n<\/p>\n
provides for tax on lands not subject to  _<\/p>\n
assessment at the maximum rate of  v ‘V<\/p>\n
annum for every 100 sq.mtr.  “ef'”1evy<\/p>\n
controlled by the  P\u00e9\ufb01ei’iayatf:  *<\/p>\n
Panchayat Taxes and Fees)  short the
\nRuies. Chapter 11 of   the prmedexe
\nfor levying taxes  on  requiring the
\nGrama  ievy taxes and
\n  3 resoiution by
\n  notice board, etc; Rule 4<\/p>\n
pmvides fer  levy of taxes and fees under<\/p>\n
 subseetien “~e:f_____$ee\u00a3:i0n 199 of the Act; Rule 5<\/p>\n
   of tax and Ruie 6 exemption, Ruie 7′<\/p>\n
ijrevieies’  jgyfepaz\ufb01zg an assessment iist: and Ruie 8<\/p>\n
 exteufxds”  oppertunity by way of objections to the<\/p>\n
A V.:eja.ss;essment list; Rule 9 is ibr inspection of assessment<\/p>\n
 iist, whiie Rule 10 reiates to authentication ei’<\/p>\n
 ‘ assessment ii-st. Rule 39 provides for an appeal un\u00e9er<\/p>\n
See\ufb01on 20}. to lie to the Zilia Panchayat, in respect of<\/p>\n
:;a.\u00a3 \u00bb<\/p>\n
-3-<\/span><\/p>\n
either prescribed by the ruie or set out in <\/p>\n
‘I’herefo;’e, the foundation of the petitioner’s _<\/p>\n
his self assessment requires to be aecep_ted,.  }egs ~ V. ‘V<\/p>\n
to stand, in law and as a ec\u00e9jlsequenee; the <\/p>\n
preferred te the Zilia Panehayat finder’     *<\/p>\n
Rules, was incompetent   hsive been
\nentertained. The    Annexure~A
\nthough makes   claim of the
\npetitioner, _     the correct<\/p>\n
decisien te3’di.sije’ifs;~’,s”tl1etV :-1;j)’;)ea1.<\/p>\n
_ 3;.  \u20aciXeI’CiSe Of the petitioner to seek self<\/p>\n
 ”’–assessment of  on the imrnovabie properties<\/p>\n
   on the premise that the State<\/p>\n
  had issued a eireuiar (it. 24.5.2003<\/p>\n
A’ ‘  V’\ufb01.Annexu.re\u00bbC, in my considered opinion is miseoneeived.<\/p>\n
 . \u00ab’Neif:her the State Government nor an authority or any<\/p>\n
  -\u00bbDepar’a:11eI:t of the State, are empowered either under<\/p>\n
the Act or the Ruies to issue Circulars reiatmg te self<\/p>\n
-0-<\/span><\/p>\n
assessment of tax over the lands and b11i1d:\u00a7r:g\u00a7V’:<\/p>\n
within the territorial jurisdiction of (}ra:1;;:1a _” .,  <\/p>\n
it is the Act and the Ruies a1en6:::,\ufb02’:a’ip:;9eveii-..  <\/p>\n
matter ofassessment of \u00a5:)zV1j1\u00a2i}4’ings’\u00a3a;”jd land:-\u00a7’Vat_”‘ ;<\/p>\n
the hands of the Grama  V<\/p>\n
4. If the  e”i5.’:g;1.’}\u20ac;}::}ayat makes a
\ndemand. for ga\ufb01xient  V’ and if the
\npetitioner is’  V\u20aci:f\u00a3A1e;~ftioI_1 the same in an
\nap;)1″op;’ia”i;e.’VI”\u00a7\u00a7\u00a7;’.z;1l.  event, the Grama
\nPmnheyat’ er’  ,eo.n&”deri:1g the paitionefs<\/p>\n
appeal\/0bjec:ti_on,sV  s}};’:_\u00e9’JI’~*”\u00bbLVnot. be in\ufb02uenced by the<\/p>\n
 v  \ufb01\u00a3K3\u00a7ef3(gs\u00bb_A–.efeeQrdeei  order Armexure-A of the Chief<\/p>\n
  Ziiia Panehayat<\/p>\n
 mi: petitioil is, aeeordirgly rejected.<\/p>\n
1 Sd\/-\n<\/p>\n
F I Iudge<\/p>\n
in.\n<\/p>\n
Y?<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court N Ramabasappa vs Chief Executive Officer on 11 August, 2009 Author: Ram Mohan Reddy .E.. IN THE HIGH COURT OF KARNATAKA, BA.1’fGAL{ORE DA’I’E.\u00a3) THIS THE’ 11th DAY op’ AUGUST, BEFORE THE HoN’BLE: MRJUSTICIE EAR-1_MG PiAN” RE’}3DY WRIT PETITEON No. 155693QF’32Oi)7 _ BETWEEN N RAMABASAPi”A _ : _ ‘. . S10 NANDEESHWARAPP3~. ‘ […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-86340","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nN Ramabasappa vs Chief Executive Officer on 11 August, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/n-ramabasappa-vs-chief-executive-officer-on-11-august-2009-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N Ramabasappa vs Chief Executive Officer on 11 August, 2009 - 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