- 1 - HC-KAR NC: 2025:KHC-D:14262 WP No. 107805 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 25TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 107805 OF 2025 (LB-TAX) BETWEEN: SHERVARDHI EDUCATION SOCIETY, RUPANGUDI ROAD, RAJOTSAVA NAGAR, TQ. AND DIST. BALLARI, BY ITS SECRETARY, P. RAMZAN S/O. P. ISMAIL SAB, AGE. 47 YEARS, OCC. SECRETARY, R/O. RUPANGUDI ROAD, RAJOTSAVA NAGAR, TQ. AND DIST. BALLARI. … 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 VEEDHI, BENGALURU-01. 2. THE BALLARI CITY CORPORATION, R/BY ITS COMMISSIONER, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583 101. 3. THE DIVISIONAL COMMISSIONER, DIVISIONAL OFFICE, THE BALLARI CITY CORPORATION, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583 101. … RESPONDENTS (BY SRI. ASHOK T. KATTIMANI, AGA FOR R1; SRI. SHARANABASAVARAJ C.S., ADVOCATE FOR R2 AND R3) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PETITIONER BEING AN EDUCATIONAL INSTITUTION IS EXEMPTED Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - HC-KAR NC: 2025:KHC-D:14262 WP No. 107805 of 2025 FROM PAYING PROPERTY TAX UNDER SECTION 110(1)(i) OF KARNATAKA MUNICIPAL CORPORATIONS ACT 1976 IN RESPECT OF THE PROPERTY BEING USED TO RUN THE EDUCATIONAL INSTITUTION AND ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO REFUND THE TAX COLLECTED BY THE PETITIONER TILL DATE. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE) This petition is filed seeking relief of declaration that the petitioner is not entitled to pay the property tax in view of the exemption provided to the properties covered under Section 110 of the Karnataka Municipal Corporations Act, 1976 (for short, ‘Act of 1976). The petitioner has also sought for refund of the property taxes paid earlier. 2. How much property tax was demanded earlier and how much is paid is not forthcoming from the pleadings. It is stated by the petitioner that the petitioner is running an Educational Institution in the property described in the petition. - 3 - HC-KAR NC: 2025:KHC-D:14262 WP No. 107805 of 2025 3. Section 110(1)(i) of the Act of 1976 reads as under: “110. General exemptions.—(1)1 The following buildings and lands shall be exempted from the property tax:— (i) building or vacant lands exclusively used for,- (a) students hostels which are not established or conducted for profit; (b) educational purposes by recognized educational institutions; (c) the offices of Labour Associations registered under the Trade Union Act, 1926 and belonging to such Association” 4. Section 94(1-A)(i)of the Karnataka Municipalities Act, 1964 reads as under: “94(1-A). The following buildings and vacant lands shall be exempted from the property tax, namely:- (i) buildings or vacant lands exclusively used for,- (i) student hostels, which are not established or conducted for profit; - 4 - HC-KAR NC: 2025:KHC-D:14262 WP No. 107805 of 2025 (ii) educational purposes by recognized educational institutions; 5. The Co-ordinate Bench of this Court in The City Municipal Council vs. Akbarpatel1 has held that the owner of the property coming under the definition of Section 94(1- A)(i) of the Karnataka Municipalities Act, 1964 is exempted from paying the property tax and Section 110(1)(i) of the Act of 1976 is pari materia with Section 94(1-A)(i) of the Karnataka Municipalities Act, 1964. 6. The documents placed on record indicate that the petitioner is running an Educational Institution. The respondents do not dispute this statement. 7. Under these circumstances, the petitioner is exempted from paying property tax in respect of the property described in the petition. Accordingly, the petition is allowed. 1 W.P.No.87922/2012 - 5 - HC-KAR NC: 2025:KHC-D:14262 WP No. 107805 of 2025 8. The petitioner is exempted from paying the property tax as long as the property in question falls under the category of property specified in Section 110 of the Act of 1976. 9. Since no document is placed to show as to how much tax is paid earlier, the prayer for refund cannot be considered and same is rejected. Sd/- (ANANT RAMANATH HEGDE) JUDGE NAA CT:BCK LIST NO.: 1 SL NO.: 24