- 1 - HC-KAR NC: 2025:KHC-D:12749 WP No. 100893 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 19TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 100893 OF 2025 (LB-TAX) BETWEEN: SRI NAVABHARATHA VIDYAVARDHAKA SANGHA KAMPLI (REGISTERED) INDIRANAGAR, S N PETE KAMPLI – 583 132 BY ITS SECRETARY SRI P NAGESHWARA RAO S/O P AYYANNA TATA AGED ABOUT 68 YEARS R/O KAMPLI TOWN, KAMPLI IN RESPECT OF SRI VIDYASAGARA HIGHER PRIMARY SCHOOL AND SRI VIDYASAGARA RESIDENTIAL HIGH SCHOOL BEARING NO. 21/528/1, IN SY NO 1303/3, 1304/4, 1303/5 PROPERTY ASSESSMENT NO 21-6/34 WARD NO 21, BEHIND KALIKA DEVI TEMPLE BALLARI ROAD, KAMPLI MUNCIPALITY, KAMPLI BALLARI DISTRICT (NOW VIJAYANAGARA DISTRICT) … 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 Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:12749 WP No. 100893 of 2025 2. THE TOWN MUNICIPAL COUNCIL R/BY ITS CHIEF OFFICER TOWN MUNCIPALITY, KAMPLI BALLARI DISTRICT (NOW VIJAYANAGAR DISTRICT) – 583 132 … RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1; SRI B. SHARANABASAVA, ADVOCATE FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED DEMAND NOTICE DATED 06.01.2025, BEARING NO.NIL, DEMANDING A SUM OF RS.6,26,642/- TOWARDS PROPERTY TAX, UNDER SECTION 142(1)(v) OF KARNATAKA MUNICIPALITIES ACT 1964, ISSUED BY THE 2ND RESPONDENT VIDE ANNEXURE-G, IN RESPECT OF PROPERTY ASSESSMENT NO.21/16/34, WARD NO.1, PROPERTY BEARING NO.21- 528-1, SITUATED AT RIGHT OF BALLARI ROAD, KAMPLI AND ETC. THIS WRIT PETITION COMING ON FOR HEARING – INTERLOCUTORY APPLICATION THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The Petitioner is before this Court seeking for the following reliefs: a. Issue a writ in the nature of certiorari quashing the impugned demand notice dated 06.01.2025, bearing No.Nil, demanding a sum of Rs.6,26,642/- towards property tax, under Section 142(1)(v) of Karnataka Municipalities Act 1964, issued by the 2nd Respondent vide Annexure-G, in respect of property Assessment No.21/16/34, ward No.1, Property bearing No.21-528-1, situated at right of Ballari Road, Kampli, - 3 - HC-KAR NC: 2025:KHC-D:12749 WP No. 100893 of 2025 b. Issue such other writ or order as deemed fit in the interest of Justice and Equity. 2. The lis in the present matter is covered by the order dated 15.01.2021 in Navodaya Education Trust vs. The Commissioner City Municipal Council Raichur in WP No.103010 of 2013, when this Court has considered the issue of use of lease property for the purpose of running education institution and held that exemption under Section 94 of the Municipalities Act, 1964 would enure to the benefit of the person who will let out property. In that view of the matter, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued. Impugned demand notice dated 06.01.2025, bearing No.Nil, demanding a sum of Rs.6,26,642/- towards property tax, under Section 142(1)(v) of Karnataka Municipalities Act 1964, issued by Respondent No.2 at Annexure-G, in - 4 - HC-KAR NC: 2025:KHC-D:12749 WP No. 100893 of 2025 respect of property Assessment No.21/16/34, ward No.1, Property bearing No.21-528-1, situated at right of Ballari Road, Kampli is quashed. iii. Liberty is reserved to respondents to issue fresh notice as regards properties used otherwise then for education purposes. Sd/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 4 Sl No.: 5