- 1 - NC: 2025:KHC-D:2947 WP No. 101057 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 13TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 101057 OF 2025 (LB-TAX) BETWEEN: 1. THE KARNATAKA LINGAYAT EDUCATION SOCIETY, BELGAUM KLE SOCIETY, COLLEGE ROAD, REPRESENTED BY ITS SECRETARY, DISTRICT: BELAGAVI, SRI. B.G. DESAI, AGE: 63 YEARS, OCC: SECRETARY, R/O. BELAGAVI-590001. 2. K.L.E. SOCIETY’S THE MODEL HIGHER SECONDARY SCHOOL, HANUMANHATTI, TALUK: RANEBENNUR, DISTRICT: HAVERI, BY ITS PRINCIPAL, SHRI CHANDRASHEKAR G.R. AGE: MAJOR, R/O. HANUMANHATTI, TALUK: RANEBENNUR, DISTRICT: HAVERI-581110. …PETITIONERS (BY SRI. MALLIKARJUNSWAMY B. HIREMATH & SMT. GAYATRI S.R., ADVOCATES) AND: 1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, BY ITS PRINCIPAL SECRETARY, VIDHAN SOUDHA, DR. AMBEDKAR VEEDI, BENGALURU-01. 2. THE GRAM PANCHAYAT, KAJJARI, TALUK: KAJJARI, DISTRICT: HAVERI GRAM PANCHAYAT -581110, BY PANCHAYAT DEVELOPMENT OFFICER. 3. THE GRAM PANCHAYAT, KAJJARI, TALUK: KAJJARI, GIRIJA A BYAHATTI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:2947 WP No. 101057 of 2025 DIST: HAVERI -581110, R/ BY ITS PRESIDENT. …RESPONDENTS (BY SRI. V.S. KALASURMATH, AGA FOR R1; SRI. M.M. KHANNUR, AGA FOR R2) 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 NOTICE DATED 10.12.2024 ISSUED BY THE 2ND RESPONDENT WHICH IS PRODUCED AT ANNEXURE-C BEARING NO. /2024-25 IN RESPECT OF THE PROPERTY BEARING NO.713 SITUATED IN HANUMANATTI; ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO PASS AN ORDER EXEMPTING THE EDUCATIONAL INSTITUTIONS FROM PAYING PROPERTY TAX UNDER SECTION KARNATAKA GRAM SWARAJ AND PANCHAYAT RAJ ACT, 1993; ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO REFUND THE TAX COLLECTED BY THE PETITIONER TILL DATE. 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. Learned AGA accepts notice for respondent No.1. Sri. M. M. Khannur, learned counsel, is directed to accept notice for respondent No.2. 2. The petitioners are before this Court seeking for the following reliefs: a. Issue a writ in the nature of certiorari quashing the impugned notice dated 10.12.2024 issued by the 2nd respondent which is produced at Annexure-C bearing - 3 - NC: 2025:KHC-D:2947 WP No. 101057 of 2025 no /2024-25 in respect of the property bearing no.713 situated in Hanumanatti; b. Issue a writ in the nature of Mandamus directing the respondent no.2 to pass an order exempting the educational institutions from paying property tax under Section Karnataka Gram Swaraj And Panchayat Raj Act, 1993; c. Issue a writ in the nature of Mandamus directing the Respondent No.2 to refund the tax collected by the petitioner till date. d. Issue such other writ or order as deemed fit in the interest of Justice and Equity. 3. 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. 4. Hence, I pass the following: ORDER i. The Writ Petition is allowed. ii. A writ of certiorari is issued, the impugned notice dated 10.12.2024 issued by 1 W.P.No.100260/2025 dated 23.1.2025 - 4 - NC: 2025:KHC-D:2947 WP No. 101057 of 2025 respondent No.2 vide Annexure-C, in respect of property bearing No.713 situated at Hanumanatti, 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 properties which are used for commercial purposes and not used exclusively for education purposes. In view of disposal of the main petition, pending I.As., if any, do not survive for consideration. Hence, the same stands disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE gab CT-MCK List No.: 1 Sl No.: 26