- 1 - NC: 2025:KHC-D:1641 WP No. 100248 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 28TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 100248 OF 2025 (LB-TAX) BETWEEN: 1. THE KARNATAKA LINGAYAT EDUCATION SOCIETY KLE SOCIETY, COLLEGE ROAD, R/BY ITS SECRETARY DIST. BELAGAVI SRI. B.G.DESAI AGE 63 YEARS, OCC. SECRETARY R/O BELAGAVI 590001 2. K.L.E.SOCIETYS ENGLISH MEDIUM SCHOOL MANJUNATH NAGAR, GOKUL ROAD, HUBLI, DIST. DHARWAD BY ITS PRINCIPAL JAGADISH MURALI AGE 39 YEARS, …PETITIONERS (BY SRI. MALLIKARJUNSWAMY B HIREMATH, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT BY ITS PRINCIPAL SECRETARY VIDHAN SOUDHA DR. AMBEDKAR VEEDI, BENGALURU 01 2. THE HUBLI DHARWAD MUNCIPAL CORPORATION R/BY ITS COMMISSIONER HUBLI, DIST. DHARWAD 580001 ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High court of Karnataka, Dharwad Bench, Dharwad Date: 2025.02.04 15:45:11 +0530 - 2 - NC: 2025:KHC-D:1641 WP No. 100248 of 2025 3. THE WARRANTING OFFICER HUBLI DHARWAD MUNCIPAL CORPORATION HUBLI, DIST. DAHRWAD 580001 …RESPONDENTS (BY SRI. BHUSHAN KULKARNI, ADVOCATE FOR R2-R3) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED WARRANT NOTICE DATED 30.12.2024 ISSUED BY THE 3RD RESPONDENT WHICH ARE PRODUCED AT ANNEXURE-D IN RESPECT OF THE PROPERTY BEARING NO.32-PID-196745 SITUATED IN WARD NO.38 OF HUBLI, AND ETC THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioners are before this Court seeking for the following reliefs: a. Issue writ in the nature of certiorari quashing the impugned warrant notice dated 30.12.2024 issued by the 3rd respondent which are produced at Annexure-D in respect of the property bearing No.32-PID-196745 situated in ward No.38 of Hubli, and b. Issue a writ in the nature of Mandamus directing the respondent N.2 to pass an orders exempting the educational institutions from paying property tax under Section 110(1)(i) of Karnataka Municipal Corporations Act, 1976, c. Issue a writ in the nature of Mandamus directing the Respondent No.2 to refund the tax collected by the petitioner till date; - 3 - NC: 2025:KHC-D:1641 WP No. 100248 of 2025 d. Issue such other writ or order as deemed fit in the interest of justice and equity. 2. 2. The lis in the present matter has been considered by this Court in detail in the case of the Karnataka Lingayat Education Society, Belgaum & anr., vs. The State of Karnataka & anr.,1 and the same would be equally applicable to the present matter. 3. Hence, I pass the following: ORDER i. The Writ Petition is allowed, a writ of certiorari is issued. ii. The impugned warrant notice dated 30.12.2024 issued by respondent No.3 vide Annexure-D is quashed. iii. Liberty is reserved to respondent No.2 to conduct a survey and identify the properties which are not exclusively used for education purposes and raise demand in respect of those 1 W.P.No.100260/2025 dated 23.1.2025 - 4 - NC: 2025:KHC-D:1641 WP No. 100248 of 2025 properties which are used for commercial purposes and not used exclusively for education purposes. iv. In view of disposal of the petition, pending application, if any, do not survive for consideration. Hence, the same stands disposed. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 34