- 1 - HC-KAR NC: 2025:KHC-D:13947 WP No. 107558 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 15TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO.107558 OF 2025 (LB-TAX) BETWEEN: SRI. CHAITANYA TECHNO SCHOOL, TALUK AND DIST. BALLARI, BY ITS PRINCIPAL, MR. M. HARIKRISHNA S/O. M. RAMANADHA BABU, AGE. 36 YEARS, OCC. PRINCIPAL, R/O. TALUK 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, Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - HC-KAR NC: 2025:KHC-D:13947 WP No. 107558 of 2025 (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. SHARANABASAVARAJ, ADVOCATE FOR R2 AND R3; SRI. ASHOK T. KATTIMANI, AGA FOR R1) 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 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 PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:13947 WP No. 107558 of 2025 ORAL ORDER (PER: THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE) 1. Learned Additional Government Advocate accepts notice for respondents No.1. Shri Sharanabasavaraj C.S., learned counsel accepts notice for respondents No.2 and 3. *“2. Learned counsel for the petitioner submits that the issue involved in the present petition is covered in terms of the order dated 22.02.2024 in W.P. No.101205/2024. In the said case, the Court has held as under:- “6. The decision in Hindustan Aeronautics Limited vs. State of Karnataka, Department of Housing and Urban Development1 was one which is rendered in terms of the General Exceptions under Section 110(1)(j) of the Act which related to buildings or lands belonging to Central Government or State Government. In terms of the said provision, there is no complete exemption to a Central Government or a State Government. The exemption is qualified in terms of the building being used for the purposes of the 1 (2011) 1 Kar.L.J. 564 *Corrected vide Court Order dated 24.11.2025. Sd/- (ARHJ) - 4 - HC-KAR NC: 2025:KHC-D:13947 WP No. 107558 of 2025 Government which would be exempted and if the property is used for residential or commercial purposes, even the Central Government or the State Government would be required to make payment of property tax. It is in those circumstances that this Court has held that an application has to be made for grant of exemption since there has to be an application of mind to determine if the concerned property since the usage of the concerned property would be amenable for exemption or not. 7. Section 110(1)(i) of the Karnataka Municipal Corporations Act, 1976 is reproduced hereunder: (i) building or 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;” 8. An examination of the above would indicate that there is a general exemption from making payment of taxes in respect of building which is used for educational institution or purpose is concerned. There would be no requirement for application of mind to ascertain if the exemption is available to educational institution or not. It is only when the Corporation were to claim that the concerned building has been used for the purpose other than educational purposes or a purpose which is not incidental to educational purpose that a claim for property tax can be made.” *Corrected vide Court Order dated 24.11.2025. Sd/- (ARHJ) - 5 - HC-KAR NC: 2025:KHC-D:13947 WP No. 107558 of 2025 3. Since it is not disputed that the issue raised in the present petition is covered in terms of the order dated 22.02.2024 in W.P. No.101205/2024, the present writ petition is disposed of on the same terms: ORDER i) Writ petition is allowed. ii) It is declared that petition property is exempted from payment of property tax. iii) 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 in that regard.” Sd/- (ANANT RAMANATH HEGDE) JUDGE AM/CHS CT:BCK LIST NO.: 1 SL NO.: 62 *Corrected vide Court Order dated 24.11.2025. Sd/- (ARHJ)