- 1 - NC: 2025:KHC-D:831 WP No. 105507 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 20TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105507 OF 2024 (LB-TAX) BETWEEN: SRI. SARASWATHI EDUCATION SOCIETY, BEARING NO.89/91-92, SITUATED AT DOOR NO.36/XXV, INFANTRY ROAD, CANTONMENT, BALLARI-583104, BY ITS SECRETARY, SRI. K. UMAIR AHMED S/O. K. IQBAL AHMED, AGED ABOUT 58 YEARS, PLOT NO.24/1, MESS ROAD, CANTONMENT, BALLARI CITY, BALLARI-583104. …PETITIONER (BY SRI. T.M. NADAF, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, DR. AMBEKDAR VEEDI, BENGALURU-01. 2. THE BALLARI CITY CORPORATION, R/BY ITS COMMISSIONER, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRLCE) BALLARI-583101. 3. THE ZONAL COMMISSIONER, ZONAL OFFICE-3, THE BALLARI CITY CORPORATION, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE) BALLARI-583101. …RESPONDENTS (BY SRI. V.S. KALASURMATH, AGA FOR R1; MRS. RANJITA ALAGAWADI, ADVOCATE FOR SRI. SHARANABASAVARAJ C., ADVOCATE FOR R2-R3) GIRIJA A BYAHATTI Digitally signed by GIRIJA A BYAHATTI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:831 WP No. 105507 of 2024 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 OF PROPERTY TAX TOTALLY FIVE IN NUMBER DEMANDING PROPERTY TAX DATED NIL AND NO. NIL TO THE TUNE OF RS.64,10,803/- IN RESPECT OF PROPERTY BEARING NO.57/58 ASSESSMENT NO.4004, RS.48,92,530/- IN RESPECT OF PROPERTY BEARING NO.89+54, 58 WARD NO.34, RS.28,22,267/- IN RESPECT OF PROPERTY BEARING NO.88/89 ASSESSMENT NO.40040/409866 WARD NO.34, RS.5,39,193/- IN RESPECT OF PROPERTY BEARING NO.89 ASSESSMENT NO.40040/49386 AND RS.57,89,479/- IN RESPECT OF PROPERTY BEARING NO.36/13 ASSESSMENT NO. 40040/49387, WARD NO.34, (REFERRING TO THE REVIEW MEETING OF RESPONDENT NO.2 HELD ON 22.10.2021 FOR DEVELOPMENT OF REVENUE DIVISION) UNDER KARNATAKA MUNICIPAL CORPORATIONS ACT 1976, ISSUED BY THE 3RD RESPONDENT, IN RESPECT OF NANDI SCHOOL, INFANTRY ROAD, WARD NO.34, BALLARI, BELONGING TO THE PETITIONER, VIDE ANNEXURE-E, E-1, E-2, E-3 AND E-4 RESPECTIVELY; 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. 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 of property tax totally five in number demanding property tax dated Nil and No. Nil to the tune of Rs.64,10,803/- in respect of property bearing no.57/58 Assessment No.4004, Rs.48,92,530/- in respect of property bearing No.89+54, 58 Ward No.34, Rs.28,22,267/- in respect of property bearing No.88/89 Assessment No.40040/409866 ward No.34, - 3 - NC: 2025:KHC-D:831 WP No. 105507 of 2024 Rs.5,39,193/- in respect of property bearing No.89 Assessment No.40040/49386 and Rs.57,89,479/- in respect of property bearing No.36/13 Assessment No.40040/49387, ward No.34, (Referring to the Review meeting of Respondent No.2 held on 22.10.2021 for development of Revenue Division) under Karnataka Municipal Corporations Act 1976, issued by the 3rd Respondent, in respect of Nandi School, Infantry Road, Ward No.34, Ballari, belonging to the Petitioner, vide Annexure-E, E-1, E-2, E-3 and E-4 respectively; b. Issue such other writ or order as deemed fit in the interest of Justice and Equity. 2. The submission of Sri.T. M. Nadaf, learned counsel for the petitioner is that, the present matter is covered by the order of this Court dated 19.02.2024 passed in W.P.No.101019/2024. 3. Having gone through the petition and the documents, I am of the considered opinion that the said judgment would equally apply to the present matter. As such, I pass the following: ORDER i. Writ petition is allowed. - 4 - NC: 2025:KHC-D:831 WP No. 105507 of 2024 ii. Certiorari is issued, notices at Annexures E, E1, E2, E3 and E4 are quashed. iii. Since it has been held that the exemption would be applicable in totality to the petitioner's premises, the petitioner would not be liable to make payment of any municipal property taxes on premises used for educational purposes. iv. Liberty is however reserved to the corporation to claim such property tax if the property was used otherwise than for educational purposes, by issuing necessary notice is that regard. Sd/- (SURAJ GOVINDARAJ) JUDGE gab CT-MCK List No.: 1 Sl No.: 47