G. T. Cinemas Private Limited vs State of Karnataka W.A. NO. 416/2023, Karnataka High Court, Dated 12th January 2026

The Karnataka High Court (Division Bench) allowed the writ appeal filed by G.T. Cinemas Private Limited and set aside the Single Judge’s order dismissing the writ petition for lack of locus standi, holding that the issue required adjudication on merits. The Court noted that although the land stood in the names of the lessor-brothers, the property had been leased to the appellant company for more than one year and the shopping mall had been constructed by the tenant, making the appellant primarily liable to pay property tax under Section 153(2) of the Bruhat Bengaluru Mahanagara Palike Act, 2020.

Relying on the registered lease deed and statutory scheme, the Court held that the tenant paying property tax has sufficient locus to challenge the levy, including the demand of property tax during the COVID-19 lockdown period. Since these material facts and documents were not placed before the Single Judge, the Division Bench remanded the matter for fresh consideration on merits, while recording BBMP’s statement that any payments made by the appellants would be duly accounted for.