- 1 - NC: 2025:KHC-D:6645 WP No. 102228 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21ST DAY OF APRIL, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 102228 OF 2025 (LB-TAX) BETWEEN: 1. K.L.E. SOCIETY’S C.I. MUNAVALLI POLYTECHNIC, VIDYANAGAR, HUBBALLI, BY ITS PRINCIPAL, SHRI. VEERESH B. ANGADI, AGE: MAJOR, OCC: SERVICE, R/O: VIDYANAGAR, HUBBALLI, DISTRICT: DHARWAD-580 031. 2. 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-590 001. … PETITIONERS (BY MRS. GAYATRI S.R., ADVOCATE FOR SRI. MALLIKARJUNSWAMY B. HIREMATH, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, DR. AMBEDKAR VEEDI, BENGALURU-01. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:6645 WP No. 102228 of 2025 2. THE HUBLI-DHARWAD MUNICIPAL CORPORATION, R/BY ITS COMMISSIONER, HUBLI, DISTRICT: DHARWAD-580 001. … RESPONDENTS (BY SRI. PRAVEEN K. UPPAR, AGA FOR R1; SRI. BHUSHAN KULKARNI, ADVOCATE FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Gayatri.S.R., counsel for the petitioners and Sri.Praveen K.Uppar., AGA for respondent No.1 have appeared in person. Sri.Bhushan Kulkarni., counsel for respondent No.2 has appeared through video conferencing. 2. The petitioner – Karnataka Lingayat Education Society was initially registered under the Bombay Public Trust Act and is presently running more than three hundred and ten educational institutions with an object and endeavor to spread education amongst the citizens to eradicate illiteracy. That being the state of affairs, the second respondent issued notice to the petitioners directing the petitioners to pay - 3 - NC: 2025:KHC-D:6645 WP No. 102228 of 2025 property tax in respect of the building used for the educational institutions. 3. Counsel for the petitioners vehemently contends that the Educational Institutions are exempted from paying property tax. Counsel for respondent No.2 acknowledges the said submission. 4. A careful perusal of Section 110(1)(i)(b) of the Karnataka Municipal Corporations Act, 1976 makes it very clear that the Educational Institutions are exempted from the payment of property tax. It is declared that petitioner No.1 – Educational Institution is exempted from payment of property tax. 5. Resultantly, the Writ Petition is allowed. Sd/- (JYOTI MULIMANI) JUDGE MRP,RH LIST NO.: 1 SL NO.: 54