- 1 - HC-KAR NC: 2025:KHC-D:10479 WP No. 102348 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 102348 OF 2025 (LB-TAX) BETWEEN: 1. KLE SOCIETY’S BASAVAPRABHU KORE CBSE SCHOOL ANKALI, DISTRICT: BELAGAVI, BY ITS PRINCIPAL PARTHA SARTHA NANDA, AGE: MAJOR, OCC. SERVICE, R/O. ANKALI, TQ. CHIKKODI, DIST. BELAGAVI. 2. THE KARNATAKA LINGAYAT EDUCATION SOCIETY, BELAGAVI. KLE SOCIETY, COLLEGE ROAD, REPRESENTED BY ITS SECRETARY, DIST. BELAGAVI, SRI. B.G. DESAI, AGE: 63 YEARS, OCC. SECRETARY, R/O. BELAGAVI-590001. …PETITIONERS (BY 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 V N BADIGER Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10479 WP No. 102348 of 2025 2. THE GRAM PANCHAYAT ANKALI, TQ. CHIKODI, DIST. BELAGAVI, REPRESENTED BY ITS PANCHAYAT DEVELOPMENT OFFICER …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1; SRI. SHIVARAJ HIREMATH, ADVOCATE FOR R2) THIS WP IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA, PRAYING TO,A. ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED BY NOTICE DATED 22.04.2024 PASSED BY 2ND RESPONDENT WHICH IS PRODUCED AT ANNEXURE-D IN RESPECT OF THE PROPERTY BEARING NO.2586 SITUATED IN ANKALI,B. ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO. 2 TO PASS AN ORDER EXEMPTING THE EDUCATIONAL INSTITUTIONS FROM PAYING PROPERTY TAX UNDER KARNATAKA GRAM SWARAJ AND PANCHAYAT RAJ ACT, 1993.C. ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO REFUND THE TAX COLLECTED BY THE PETITIONER NO.1 TILL DATE.D. 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. Shri.Shivaraj Hiremath, learned counsel is directed to accept notice for respondent No.2. - 3 - HC-KAR NC: 2025:KHC-D:10479 WP No. 102348 of 2025 2. The petitioners are before this Court seeking for the following reliefs: a. Issue a writ in the nature of certiorari quashing the impugned by notice dated 22.04.2024 passed by 2nd respondent which is produced at Annexure-D in respect of the property bearing no.2586 situated in Ankali, b. Issue a writ in the nature of mandamus directing the respondent no. 2 to pass an order exempting the educational institutions from paying Property Tax under Karnataka Gram Swaraj And Panchayat Raj Act, 1993. c. Issue a writ in the nature of Mandamus directing the respondent no.2 to refund the tax collected by the petitioner No.1 till date. d. Issue such other writ or order as deemed fit in the interest of Justice and Equity. 3. What has essentially been sought is a declaration that the petitioners’ institution is exempt from property tax under the Karnataka Grama Swaraj and Panchayat Raj Act, 1993. The exemption under the said Act is applicable only in respect of property and buildings exclusively used for educational purposes. 4. It is for the petitioner to provide such documents as are necessary to respondent No.2 as regards the property - 4 - HC-KAR NC: 2025:KHC-D:10479 WP No. 102348 of 2025 and buildings concerned. Needless to say, if there is any property or building used for purposes other than educational, respondent No. 2 would be entitled to levy property tax. 5. With the above observations, the writ petition stands disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE VB Ct:pa List No.: 1 Sl No.: 67