- 1 - NC: 2025:KHC-D:2946 WP No. 101054 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. 101054 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 S.C. PATIL, KANNADA MEDIUM HIGHER PRIMARY SCHOOL, ANKALI, TALUK: CHIKKODI, DISTRICT: BELAGAVI, BY ITS PRINCIPAL, SHRI SANTOSH KUMAR, GANGAYYA HIREMATH AGE: MAJOR. …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, ANKALI, TALUK: CHIKKODI, DISTRICT: BELAGAVI GRAM PANCHAYAT-590002, BY PANCHAYAT DEVELOPMENT OFFICER. …RESPONDENTS (BY SRI. V.S. KALASURMATH, AGA FOR R1; SRI. V. SHIVARAJ HIREMATH, ADVOCATE FOR R2) ASHPAK KASHIMSA MALAGALADINNI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:2946 WP No. 101054 of 2025 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 NOTICES DATED 14-03-2024 AND 30-12-2024 ISSUED BY THE 2ND RESPONDENT WHICH ARE PRODUCED AT ANNEXURE-D AND ANNEXURE-D1 IN RESPECT OF THE PROPERTY BEARING NO.2583 SITUATED IN ANKALI; 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; ISSUE SUCH OTHER WRIT OR ORDER AS DEEMED FIT IN THE INTEREST OF JUSTICE AND EQUITY. 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.V. Shivaraj Hiremath, learned counsel, accepts 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 notices dated 14-03- 2024 and 30-12-2024 issued by the 2nd respondent which are produced at Annexure-D and Annexure-D1 in respect of the property bearing no.2583 situated in Ankali; - 3 - NC: 2025:KHC-D:2946 WP No. 101054 of 2025 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 notices dated 14.03.2024 and 30.12.2024 issued by respondent No.2 vide Annexures-D and D1, in respect of 1 W.P.No.100260/2025 dated 23.1.2025 - 4 - NC: 2025:KHC-D:2946 WP No. 101054 of 2025 property bearing No.2583 situated in Ankali, 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.: 24