- 1 - NC: 2025:KHC-D:2945 WP No. 101050 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. 101050 OF 2025 (LB-TAX) BETWEEN: THE SALAFI EDUCATIONAL AND CHARITABLE TRUST (R), BY ITS SECRETARY, TAHA HIGHER PRIMARY SCHOOL, SHAREEF STREET, COWL BAZAR, BALLARI-583102, MULLA MOHAMMAD YUNUS S/O. JHANI SAB, AGED 77 YEARS, OCC: SECRETARY, R/O. H.NO. 87/A, WARD NO.28, C.B. BALLARI. …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, (ROYAL CIRCLE), BALLARI-583101. 3. THE ASSISTANT COMMISSIONER, BALLARI CITY MUNICIPAL CORPORATION, GADAGI CHENNAPPA CIRCLE (ROYAL CIRCLE), BALLARI-583101. 4. THE DIVISIONAL COMMISSIONER, DIVISIONAL OFFICE-2, THE BALLARI CITY CORPORATION, GIRIJA A BYAHATTI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:2945 WP No. 101050 of 2025 GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583101. …RESPONDENTS (BY SRI. V.S. KALASURMATH, AGA FOR R1; SRI. S.S. CHALAWADI, ADVOCATE FOR R2-R4) 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 NOTICE DATED 21.05.2019 ISSUED BY RESPONDENT NO.2 BEARING NO.46939/1 /1003/SA2 AND THE NOTICE DATED 21.12.2024 ISSUED BY RESPONDENT NO.4 BEARING NO./ / / - 1/2024-25 WHICH ARE PRODUCED AT ANNEXURE- D AND D1; ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO CONSIDER THE REPRESENTATION DATED 09.02.2015 VIDE ANNEXURE-C AND PASS ORDERS EXEMPTING THE EDUCATIONAL INSTITUTIONS FROM PAYING PROPERTY TAX UNDER SECTION 110(1)(I) OF KARNATAKA MUNICIPAL CORPORATIONS ACT 1976 IN RESPECT OF PROPERTY BEARING T.S. NO.1003/5A2 MEASURING 0.49 ACRES AND ASSESSMENT NUMBER NO.46939/C/1003/5A2 SITUATED AT BALLARI; 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. S. S. Chalawadi, learned counsel, is directed to accept notice for respondents No.2 to 4. 2. The petitioner is before this Court seeking for the following reliefs: - 3 - NC: 2025:KHC-D:2945 WP No. 101050 of 2025 a. Issue a writ in the nature of certiorari quashing the impugned notice dated 21.05.2019 issued by respondent No.2 bearing no.46939/1/1003/SA2 and the notice dated 21.12.2024 issued by respondent no.4 bearing No. / / / -1/2024-25 which are produced at Annexure- D And D1; b. Issue a writ in the nature of Mandamus directing the respondent No.2 to consider the representation dated 09.02.2015 vide Annexure-C and pass orders exempting the educational institutions from paying property tax under Section 110(1)(i) of Karnataka Municipal Corporations Act 1976 in respect of property bearing T.S. NO.1003/5A2 measuring 0.49 acres and assessment number No.46939/c/1003/5a2 situated at Ballari; c. 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 1 W.P.No.100260/2025 dated 23.1.2025 - 4 - NC: 2025:KHC-D:2945 WP No. 101050 of 2025 notice dated 21.05.2019 issued by respondent No.2 vide Annexure-D and the notice dated 21.12.2024 issued by respondent No.4 vide Annexure-D1, 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 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. Sd/- (SURAJ GOVINDARAJ) JUDGE gab CT-MCK List No.: 1 Sl No.: 23