- 1 - HC-KAR NC: 2025:KHC-D:8454 WP No. 104265 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 7TH DAY OF JULY 2025 BEFORE THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR WRIT PETITION NO. 104265 OF 2025 (LB-TAX) BETWEEN: MAHILA VIDYA PEETH, (REGISTERED TRUST) BY ITS CHAIRMAN, BASANTKUMAE S/O. TIMMANAGOUDAR PATIL, AGE: 78 YEARS, OCC: BUSINESS, R/O. HOSUR, HUBBALLI, DIST: DHARWAD. …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 HUBLI-DHARWAD MUNICIPAL CORPORATION, REPRESENTED BY ITS COMMISSIONER, HUBLI, DIST: DHARWAD-580001. 3. THE DIVISIONAL OFFICER, HUBLI-DHARWAD MUNICIPAL CORPORATION, HUBLI, DIST: DHARWAD-580001. …RESPONDENTS (BY SRI. S.V. MAGADUM, AGA FOR R1; SRI. BHUSHAN KULKARNI, ADVOCATE FOR R2 & R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED FORM NO.1 OR NOTICE DATED 06.04.2025 IN RESPECT OF THE NEW PID NUMBER 110695, 110697, 110696, VIJAYALAKSHMI M KANKUPPI Digitally signed by VIJAYALAKSHMI M KANKUPPI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2025.07.14 12:37:55 +0530 - 2 - HC-KAR NC: 2025:KHC-D:8454 WP No. 104265 of 2025 102713, 102697, 102696, 102695, 102693, 102692 AND 102690 SITUATED AT WARD NO.3, VIDYANAGAR HUBBALLI ISSUED BY THE 2ND RESPONDENT WHICH ARE PRODUCED AT ANNEXURE-C TO C9 DEMANDING PROPERTY TAX. B. DECLARE THAT PETITIONER BEING AN EDUCATIONAL INSTITUTION IS EXEMPTED FROM PAYING PROPERTY TAX UNDER SECTION 110(1)(I) OF KARNATAKA MUNICIPAL CORPORATIONS ACT 1976 IN RESPECT OF THE PROPERTY BEARING FORM NO.1 OR NOTICE DATED 06.04.2025 IN RESPECT OF THE NEW PID NUMBER 110695, 110697, 110696, 102713, 102697, 102696, 102695, 102693, 102692 AND 102690 SITUATED AT WARD NO.3, VIDYANAGAR HUBBALLI ISSUED BY THE 2ND RESPONDENT WHICH ARE PRODUCED AT ANNEXURE-C TO C9 DEMANDING PROPERTY TAX. C. ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO REFUND THE TAX COLLECTED BY THE PETITIONER TILL DATE AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR) 1. The petitioner is a Trust established to provide education amongst women in general and backward class women in particular, establishment and maintenance of or grant to study centres, libraries, reading rooms boarding, schools, colleges rescue homes, children and women welfare centres etc. The petitioner Trust has established - 3 - HC-KAR NC: 2025:KHC-D:8454 WP No. 104265 of 2025 the following institutions for the purpose of promoting educations which are as under: 2. This being the state of affairs, respondent Nos.2 and 3 issued notice to the education institutions of the petitioner-Trust at Hubli-Dharwad city directing to pay SL. NO. Name of the School/Hostel PID Number Old New 1. Akkamahadevi Training College PUC Science Lab 33/21 102690 2. Mahila Vidya Peeth Industrial Training Institute ITI 33/1997 110695 3. Mahila Vidya peet Girls High School 33/23 102692 4. Smt. Sudha Tai R. Sheety Primary school K. Mahila Vidya Peeth Institute of Nursing 33/24 102693 5. MV Women’s composite PU College 33/1999 110697 6. Smt Manoramadevi Jugal Kishor Somani Art and Commerce Degree College 33/1998 110696 7. Kasturba Baliksham (Hostel) 33/27 102695 8. B.K. Somani Girls Hostel 33/25 102697 9. Mahatma Gandhi Prayer Hall 33/44 102713 10. Library Building 33/28 102696 - 4 - HC-KAR NC: 2025:KHC-D:8454 WP No. 104265 of 2025 property tax in respect of the building used for the educational institution. 3. It is the vehement contention of learned counsel that the Educational Institutions are exempted from paying property tax in accordance to the Statute and in a similar matter of identical nature, this Court held that property tax falling under Section 110(1)(i) of the Karnataka Municipal Corporations Act, 1976, would not be applicable to the Educational Institutions. Under the circumstances, petitioner contends that the issuance of notices, directing the petitioner to pay the property tax as sought for by the respondent Nos.2 and 3 now is not sustainable, as there is an exemption to the petitioner- Educational Institution for payment of property tax towards the Educational Institution and the Building. On these grounds, learned counsel seeks to allow the petition and quash the impugned order passed by the respondent No.2. - 5 - HC-KAR NC: 2025:KHC-D:8454 WP No. 104265 of 2025 4. Learned counsel for the respondents does not dispute the provisions of the Karnataka Municipal Corporations Act and contends that if there is actually an educational building and institution existing on the said land, they would be entitled for the exemption as provided under the Act. 5. It is relevant to extract Section 110(1)(i) of the Karnataka Municipal Corporations Act, 1976, which reads as under: “110. General exemptions.- (1) The following buildings and lands shall be exempted from the property tax:- (i) building or lands exclusively used for,- (a) students hostels which are not established or conducted for profit; (b) educational purposes by recognised educational institutions; (c) the offices of Labour Associations registered under the Trade Union Act, 1926 and belonging to such Association” 6. On careful perusal of the provisions hereinabove stated, it is apparently clear and there is no ambiguity with regard to the general exemption granted to - 6 - HC-KAR NC: 2025:KHC-D:8454 WP No. 104265 of 2025 Educational Institutions with regard to payment of property tax. There is sufficient force in the submission made by learned counsel for the petitioner that once the property is an Educational Institution, the building therein is exempted from payment of property tax as per Section 110(1)(i) of the Act and in view of the judgment of the Co- ordinate Bench of this Court in W.P.No.101205/2024, the petitioner herein also would deserve similar order on the ground of parity. 7. Under the circumstances, I pass the following: ORDER i. Petition is allowed. ii. A writ of certiorari is issued. The impugned notices dated 06.04.2025 issued by the 2nd respondent vide New PID Nos.110695, 110697, 110696, 102713, 102697, 102696, 102695, 102693, 102692 and 102690 situated at Ward No.3, Vidyanagar, Hubballi, are hereby quashed. - 7 - HC-KAR NC: 2025:KHC-D:8454 WP No. 104265 of 2025 iii. As the petitioner-Trust is an Educational Institution as on the date of assessment and coming within the purview of Section 110(1)(i) of the Act, the petitioner-Trust would be exempted from payment of property tax. However, liberty is reserved to the respondent- Corporation to claim/demand property tax in case of change of use of the property from educational purpose to any other purpose and which would not come within the general exception. iv. Respondent-Corporation is also at liberty to impose tax to the building and property which does not fall within the exemption under Section-110(1)(i) of the Act. Sd/- (PRADEEP SINGH YERUR) JUDGE Kmv CT-MCK