- 1 - HC-KAR NC: 2025:KHC-D:12750 WP No. 105505 of 2024 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 19TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105505 OF 2024 (LB-TAX) BETWEEN: THE BELLARY DISTRICT GHALIB CENTENARY CELEBRATIONS COMMITTEE, BEARING NO. 12/69-70 SITUATED MUBARAK TALKIES (NOW MUBARAK MANZIL) BALLARI – 583 104, BY ITS SECRETARY SRI. K S SHABEER AHMED S/O LATE K S IBRAHIM SAB AGED ABOUT 68 YEARS DOOR NO. 85/1 SINDIGI COMPOUND NEAR RAGHAVENDRA TALKIES, BALLARI – 583 101. … PETITIONER (BY SMT. GAYATRI S. R., ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT BY ITS PRINCIPAL SECRETARY VIDHANA SOUDHA, DR. AMBEDKAR VEEDI, BENGALURU - 01 2. THE BALLARI CITY CORPORATION R/BY ITS COMMISSIONER, GADAGI CHENNAPPA CIRCLE, Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:12750 WP No. 105505 of 2024 (ROYAL CIRCLE) BALLARI – 583 101. 3. THE ZONAL COMMISSIONER, ZONAL OFFICE-3, THE BALLARI CITY CORPORATION, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE) BALLARI – 583 101 … RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1; SRI.S.S.CHALAWADI, ADVOCATE FOR R2 & R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED DEMAND NOTICE OF PROPERTY TAX DEMANDING PROPERTY TAX DATED NIL AND NO. NIL TO THE TUNE OF RS.29,41,375/- REFERRING TO THE REVIEW MEETING OF RESPONDENT NO.2 HELD ON 22.10.2021 FOR DEVELOPMENT OF REVENUE DIVISION UNDER KARNATAKA MUNICIPAL CORPORATIONS ACT 1976, ISSUED BY THE 3RD RESPONDENT, IN RESPECT OF GHALIB SCHOOL, JAYANAGAR, WARD NO.34, BALLARI, BELONGING TO THE PETITIONER, VIDE ANNEXURE-E AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Sri.S.S.Chalawadi., learned counsel is directed to accept notice for respondents No.2 and 3. Registry is directed to delete the name of Sri.C.V.Angadi., as that appearing for respondents No.2 and 3. - 3 - HC-KAR NC: 2025:KHC-D:12750 WP No. 105505 of 2024 2. The Petitioner is before this Court seeking for the following reliefs: a. Issue a writ in the nature of certiorari quashing the impugned demand notice of property tax demanding property tax dated Nil and No. Nil to the tune of Rs.29,41,375/- Referring to the Review meeting of Respondent No.2 held on 22.10.2021 for development of Revenue Division under Karnataka Municipal Corporations Act 1976, issued by the 3rd Respondent, in respect of Ghalib School, Jayanagar, Ward No.34, Ballari, belonging to the Petitioner, vide Annexure-E, b. Issue such other writ or order as deemed fit in the interest of Justice and Equity. 3. The petitioner is before this Court, aggrieved by the action of the respondents in levying property tax on the petitioners’ property, which is stated to be used exclusively for the purpose of carrying on educational activities. 4. Relying on the judgment of this Court in W.P. No.87922/2012, dated 23.05.2023, learned counsel for the petitioner submitted that insofar as any property which is used exclusively for educational purposes, there is an exemption from payment of property tax. 5. Heard Smt.Gayatri.S.R., learned counsel for the petitioner, Sri.Sharad V Magadum, learned AGA for - 4 - HC-KAR NC: 2025:KHC-D:12750 WP No. 105505 of 2024 respondent No.1 and Sri.S.S.Chalawadi., learned counsel for respondents No.2 and 3 and perused the papers. 6. In view of the order dated 23.05.2023, passed in W.P. No. 87922/2012, the respondents cannot levy property tax on the portion of the property used exclusively for educational purposes. Accordingly, the respondents can levy property tax only on those portions of the property which are not exclusively used for educational purposes. 7. In light of the above, I pass the following ORDER i. The writ petition is allowed. ii. The respondents are restrained from levying property tax in respect of the portion of the property used exclusively for educational purposes. iii. Liberty is reserved to the respondents to conduct survey of the property, ascertain the portions not exclusively used for educational purposes, and to - 5 - HC-KAR NC: 2025:KHC-D:12750 WP No. 105505 of 2024 issue necessary notices under the applicable provisions of law. Sd/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 4 Sl No.: 2