- 1 - NC: 2025:KHC-D:1567 WP No. 100533 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 27TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 100533 OF 2025 (LB-TAX) BETWEEN: TULASI MAHILA MULTI PURPOSE SOUHARD SAHAKARI LIMITED, JOSHI EDUCATION FOUNDATION, JOSHI CENTRAL PUBLIC SCHOOL, NO.4175, JOSHI NAGAR, MANDOLI ROAD, BELAGAVI-590006, REPRESENTED BY ITS CHAIRMAN. SRI. RAVI JOSHI, AGE: 54 YEARS, OCC: SERVICE, R/O. SOMWAR PETH, TILAKWADI, BELAGAVI-06. …PETITIONER (BY SRI. KISHOR SUDHAKAR SUTAR, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU-560001. 2. THE CITY CORPORATION BELAGAVI, REPRESENTED BY ITS COMMISSIONER, CTS NO.4821/26, SUBHASH NAGAR, BELAGAVI-590001. 3. THE DEPUTY COMMISSIONER (REVENUE), THE CITY CORPORATION BELAGAVI, CTS NO.4821/26, SUBHASH NAGAR, BELAGAVI-590001 . …RESPONDENTS (BY SRI. V.S. KALASURMATH, AGA FOR R1; SRI. R. K. KULKARNI, ADV. FOR R2 & R3) GIRIJA A BYAHATTI Digitally signed by GIRIJA A BYAHATTI Location: High Court of Karnataka, Dharwad Bench Date: 2025.01.29 11:59:34 +0530 - 2 - NC: 2025:KHC-D:1567 WP No. 100533 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED DEMAND LETTER BEARING KRAM.SANKHYE/MNB/KANSHA/2024-25/WARD NO.17 DATED 15-11- 2024, VIDE ANNEXURE-D, IN SO FAR AS PETITIONER -SCHOOL IS CONCERNED; ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED UNNUMBERED CHALLANS (FORM-III) DEMANDING PROPERTY TAX DATED 19-10-2023, 21-06-2024 AND 31-12-2024 RESPECTIVELY, VIDE ANNEXURE-E, E1 AND E2, IN SO FAR AS PETITIONER -SCHOOL IS CONCERNED AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: a) Issue a writ of Certiorari quashing the impugned Demand Letter bearing Kram.Sankhye/MNB/ kansha/2024-25/ward No.17 dated 15-11-2024, vide Annexure-D, in so far as Petitioner-school is concerned. b) Issue a Writ of certiorari quashing the impugned unnumbered Challans (FORM-III) demanding property tax dated 19-10-2023, 21-06-2024 and 31-12-2024 respectively, vide Annexure-E, E1 and E2, in so far as Petitioner-school is concerned. c) Pass any other orders which this Hon’ble Court deems fit. 2. The grievance of the petitioner is that a demand has been raised by the 2nd respondent-The City Corporation, Belagavi, for payment of property tax in - 3 - NC: 2025:KHC-D:1567 WP No. 100533 of 2025 respect of the buildings belonging to the petitioner even though they have been used exclusively for education purposes. 3. The submission of Sri R.K. Kulkarni, learned counsel for respondent No.2, however, is that several of the properties are not used exclusively for education purposes, some of the buildings are used for commercial purposes. 4. Even if the submission of Sri R.K.Kulkarni is accepted, the City Corporation cannot raise a demand on the entire properties which are exclusively used for education purposes as held by this Court in its order dated 23.05.2023 in W.P.No.87922 of 2012. An educational institution, who uses a premises exclusively for education purposes, is not liable to make payment of property tax in view of Section 94(1-A)(i) of the Karnataka Municipalities Act, 1964, in that view of the matter. An omnibus demand made as regards the entire - 4 - NC: 2025:KHC-D:1567 WP No. 100533 of 2025 property of the petitioner is not sustainable. As such, I pass the following: ORDER (i) Writ petition is allowed. (ii) Writ of certiorari is issued. The impugned Demand Letter bearing Kram.Sankhye/ MNB/kansha/2024-25/ward No.17 dated 15.11.2024, vide Annexure-D and impugned unnumbered Challans (Form-III) demanding property tax dated 19-10- 2023, 21-06-2024 and 31-12-2024 respectively, vide Annexures-E, E1 and E2, insofar as Petitioner-school is concerned, are 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 - 5 - NC: 2025:KHC-D:1567 WP No. 100533 of 2025 in respect of those properties which are used for commercial purposes and not used exclusively for education purposes. (iv) In view of disposal of petition, pending application, if any, do not survive for consideration, hence the same are also disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE gab List No.: 1 Sl No.: 51