- 1 - NC: 2025:KHC-D:3820 WP No. 101459 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 25TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.101459 OF 2025 (LB-TAX) BETWEEN: 1. SRI. ADI CHUNCHANAGIRI SHIKSHANA TRUST(R) NO. 17 1ST MAIN ROAD, HOSHALLI EXTENSION, STAGE-1 VIJAYANAGAR, BENGALURU-560040 REPRESENTED BY ITS PRESIDENT. 2. BGS CENTRAL SCHOOL AT. N.H. 66 MIRJANA VILLAGE, KUMATA TALUK UTARA KANNADA DIST.-581440. REPRESENTED BY ITS PRINCIPAL …PETITIONERS (BY SRI P. CHIDANANDA, ADVOCATE) AND: 1. STATE OF KARNATAKA RPERESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF RURAL DEVELOPMENT AND PANCHAYAT RAJ, M.S. BUILDING, DR. AMBEDKAR ROAD, BENGALURU-560001. 2. THE GRAM PANCHAYAT MIRJANA VILLAGE, KUMATA TALUK, UTTARA KANNADA DISTRIC-581440. REP BY PRESIDENT. 3. THE PANCHAYATH DEVELOPMENT OFFICER THE GRAM PANCHAYAT, ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench Date: 2025.02.27 17:00:45 +0530 - 2 - NC: 2025:KHC-D:3820 WP No. 101459 of 2025 MIRJANA VILLAGE, KUMATA TALUK, UTTARA KANNDA DISTRICT-581440. …RESPONDENTS (BY SRI V.S.KALASURMATH, AGA FOR R1, RI S.V.YAJI, ADVOCATE FOR R2 & R3) THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO ISSUE WRIT IN THE NATURE OF CERTIORARI QUASHING THE DEMAND NOTICE ISSUED BY THE RESPONDENT NO.2 AND 3 PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ 2024- 25/340 DT. 25.11.2024 AT ANNEXURE-B AND PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ vÉjUÉ ¥ÁªÀw/ vÉjUÉ ¥ÁªÀw/ vÉjUÉ ¥ÁªÀw/2024-25/412 DT. 30-12-2024 AT ANNEXURE-B-1 AND PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/2024-25/473 DT. 12.02.2025 AT ANNEXURE-D AND ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO CONSIDER THE REPRESENTATION OF THE PETITIONER DT. 1-2-2025 AT ANNEXURE-C AND EXEMPT THE PETITIONERS FROM PAYING THE PROPERTY TAX. THIS PETITION IS COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned AGA accepts notice for respondent No.1. Sri. S.V.Yaji, learned counsel, accepts notice for respondents No.2 and 3. 2. The petitioners are before this Court seeking for the following reliefs: a. A. Issue writ in the nature of certiorari quashing the demand notice issued by the respondent No.2 and 3 PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ 2024- 25/340 DT. 25.11.2024 at Annexure-B and PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/2024-25/412 - 3 - NC: 2025:KHC-D:3820 WP No. 101459 of 2025 DT. 30-12-2024 at ANNEXURE-B-1 and PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/ PÀæ¸ÀA/«ÄUÁæ¥ÀA/D¹Û vÉjUÉ ¥ÁªÀw/2024-25/1473 DT. 12.02.2025 at Annexure-D. b. Issue a writ of mandamus directing the respondent No.2 to consider the representation of the petitioner dt. 1-2-2025 at Annexure-C and exempt the petitioners from paying the property tax. c. Pass such other order/s as this Hon’ble Court deems fit in the facts and circumstance of the case 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 25.11.2024, 30.12.2024 and 12.02.2025 issued by respondent No.2 and 3 vide Annexures-B, B1 and D, is quashed. 1 W.P.No.100260/2025 dated 23.1.2025 - 4 - NC: 2025:KHC-D:3820 WP No. 101459 of 2025 iii. Liberty is reserved to respondents No.2 and 3 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. iv. 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 AM/- CT:GSM List No.: 1 Sl No.: 19