- 1 - HC-KAR NC: 2025:KHC-D:10928 WP No. 104139 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 29TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 104139 OF 2025 (LB-TAX) BETWEEN: 1. K.L.E SOCIETY’S INTERNATIONAL SCHOOL, BELAGAVI, BY ITS PRINCIPAL, SMT. DIPTI ANIL INGLEY, AGE. MAJOR, OCC. SERVICE, R/O. BELAGAVI. 2. THE KARNATAKA LINGAYAT EDUCATION SOCIETY, BELAGAVI, KLE SOCIETY, COLLEGE ROAD, REPRESENTED BY ITS SECRETARY, DISTRICT. BELAGAVI, SRI. B.G. DESAI, AGE. 63 YEARS, OCC. SECRETARY, R/O. BELAGAVI-590001. …PETITIONERS (BY SRI. M.B. HIREMATH, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, DR. AMBEDKAR VEEDI, BENGALURU-01. 2. THE BELAGAVI MUNICIPAL CORPORATION, BELAGAVI, R/BY ITS COMMISSIONER, BELAGAVI-590002. …RESPONDENTS (BY SRI. RAMESH B. CHIGARI, AGA FOR R1; SRI. BHUSHAN KULKARNI, ADVOCATE FOR R2) Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:10928 WP No. 104139 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED NOTICE DATED 25.04.2025 ISSUED BY THE RESPONDENT NO. 2 IN RESPECT OF THE PROPERTY BEARING PID NO.123374 OF WARD NO.43 IN BELAGAVI AT ANNEXURE-C & ETC. THIS WRIT 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. Sri.Bhushan Kulkarni, learned counsel, accepts notice for respondent No.2. 2. The petitioners are before this Court seeking for the following reliefs: a. Issue a writ of certiorari quashing the impugned notice dated 25.04.2025 issued by the respondent No.2 in respect of the property bearing PID No.123374 of Ward No.43 in Belagavi at Annexure-C. b. Declare that petitioner No.1 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 PID No.123374 of Ward No.43 in Belagavi. c. Issue a writ in the nature of Mandamus directing Respondent No.2 to refund the tax collected by the petitioner till date. - 3 - HC-KAR NC: 2025:KHC-D:10928 WP No. 104139 of 2025 d. Issue such other writ or order as deemed fit in the interest of justice and equity. 3. The lis in the present matter has been considered by this Court in detail in the case of the Karnataka Lingayat Education Society, Belgaum & Anr., vs. The State of Karnataka & Anr.,1 and the same would be equally applicable to the present matter. 4. Hence, I pass the following: ORDER i. The Writ Petition is allowed. ii. A writ of certiorari is issued, the impugned notice dated 25.04.2025 issued by respondent No.2 vide Annexure-C, in respect of property bearing PID No.123374 of Ward No.43 in Belagavi, is quashed. iii. Liberty is reserved to respondent No.2 to conduct a survey and identify the properties 1 W.P.No.100260/2025 dated 23.1.2025 - 4 - HC-KAR NC: 2025:KHC-D:10928 WP No. 104139 of 2025 which are not exclusively used for education purposes and raise demand in respect of those properties which are used for commercial purposes and not used exclusively for education purposes. In view of disposal of the main petition, pending I.As., if any, do not survive for consideration. Hence, the same stands disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE gab/CT:VP LIST NO.: 1 SL NO.: 4