- 1 - NC: 2025:KHC-D:3837 WP No. 101494 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. 101494 OF 2025 (LB-TAX) BETWEEN: 1. SHREE GOMATESH EDUCATION SOCIETY ANKALI-591213 TQ. CHIKKODI, DIST. BELAGAVI, R/BY ITS PRESIDENT DR. NEMINATH S/O. APPAJI MAGADUM AGE. 67 YEARS, OCC. DOCTOR, R/O. ANKALI-591213, TQ. CHIKKODI, DIST. BELAGAVI. 2. DR. NEMINATH S/O. APPAJI MAGADUM AGE. 67 YEARS, OCC. DOCTOR, R/O. ANKALI-591213, TQ. CHIKKODI, DIST. BELAGAVI. 3. SMT. LALITA W/O. NEMINATH MAGADUM AGE. 60 YEARS, OCC. HOUSEWIFE, R/O. ANKALI-591213, TQ. CHIKKODI, DIST. BELAGAVI. …PETITIONERS (BY SRI. CHETAN MUNNOLI, ADVOCATE) ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench Date: 2025.02.27 17:00:46 +0530 - 2 - NC: 2025:KHC-D:3837 WP No. 101494 of 2025 AND: 1. THE STATE OF KARNATAKA RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT 3RD GATE, 3RD FLOOR, MS BUILDING, BENGALURU-560001 REP. BY ITS SECRETARY 2. THE ZILLA PANCHAYAT, BELAGAVI, NO.4360/A, KACHERI GALLI, KHADE BAZAR, RAVIWAR PETH, BELAGAVI-590001 REP. BY ITS CHIEF EXECUTIVE OFFICER 3. GRAM PANCHAYAT, ANKALI ANKALI-591213, TQ. CHIKKODI, DIST. BELAGAVI. R/BY ITS PANCHAYAT DEVELOPMENT OFFICER …RESPONDENTS (BY SRI. V.S. KALASURMATH, AGA FOR R-1 SRI V. SHIVARAJ HIREMATH, ADVOCATE FOR R-2 & R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO, A. ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT, ORDER QUASHING THE DEMAND BILLS DATED 30.01.2025 IN RESPECT OF PETITION PROPERTIES AT SL.NO.1 TO 8 ARE PRODUCED AS PER ANNEXURES-B, B1 TO B7 RESPECTIVELY AND DEMAND BILLS DATED 12.02.2025 IN RESPECT OF PETITION PROPERTIES AT SL.NO.9 TO 15 ARE PRODUCED AS PER ANNEXURES-C, C1 TO C6 RESPECTIVELY. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - NC: 2025:KHC-D:3837 WP No. 101494 of 2025 CORAM: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ 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 or any other writ, order quashing the Demand Bills dated 30.01.2025 in respect of Petition Properties at Sl.No.1 to 8 are produced as per Annexures-B, B1 to B7 respectively and Demand Bills dated 12.02.2025 in respect of Petition Properties at Sl.No.9 to 15 are produced as per Annexures-C, C1 to C6 respectively. b. Or grant such other relief as this Hon’ble Court deems fit in the interest of justice and equity. 3. The grievance of the petitioners is that the respondent No.3 has called upon the petitioners to make payment of property taxes of premises used by the petitioners exclusively for educational purposes. - 4 - NC: 2025:KHC-D:3837 WP No. 101494 of 2025 In this regard, he relies upon the judgment 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 demand bills dated 30.01.2025 in respect of petition properties at Sl.No.1 to 8 vide Annexures-B, B1 to B7 and 12.02.2025 in respect of petition properties at Sl.No.9 to 15 vide Annexures-C, C1 to C6, is quashed. iii. Liberty is reserved to respondent No.2 to conduct a survey and identify the properties which are not exclusively used 1 W.P.No.100260/2025 dated 23.1.2025 - 5 - NC: 2025:KHC-D:3837 WP No. 101494 of 2025 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 NAA List No.: 3 Sl No.: 4