- 1 - HC-KAR NC: 2025:KHC-D:13946 WP No. 107524 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. 107524 OF 2025 (LB-TAX) BETWEEN: NOOR EDUCATIONAL SOCIETY, BY ITS SECRETARY, PLOT NO.59, WARD NO.29, BANDIHATTI, COWL BAZAR, BALLARI-583 101, V. SHAHEENA JABEEN, AGE. MAJOR, OCC. SECRETARY, R/O. COWL BAZAR, BALLARI-583 101. … 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, Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - HC-KAR NC: 2025:KHC-D:13946 WP No. 107524 of 2025 GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583 101. 3. THE DIVISIONAL COMMISSIONER, DIVISIONAL OFFICE-3, THE BALLARI CITY CORPORATION, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583 101. … RESPONDENTS (BY SRI. SHARANABASAVARAJ C.S., ADVOCATE FOR R2 AND R3; SRI. ASHOK T. KATTIMANI, AGA FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 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 BEARING 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:13946 WP No. 107524 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 petition is covered in terms of the order dated 19.08.2025 in W.P.No.102516 of 2025. 3. Learned counsel for respondent No.2 does not dispute the statement. In the aforementioned case, the Court has held as under: “2. The petitioners are before this Court seeking for the following reliefs: A. Declare that petitioner No.1 being an educational institution is exempted from paying property Tax under section Karnataka Gram Swaraj and Panchayat Raj Act, 1993 in respect of the property bearing ID No. 150400800100120152 situated in Yadrav. B. Issue a writ in the nature of Mandamus directing the respondent no.2 to refund the tax collected by the petitioner till date. - 4 - HC-KAR NC: 2025:KHC-D:13946 WP No. 107524 of 2025 C. Issue such other writ or order as deemed fit in the interest of Justice and Equity. 3. What has essentially been sought is a declaration that the petitioners’ institution is exempt from property tax under the Karnataka Grama Swaraj and Panchayat Raj Act, 1993. The exemption under the said Act is applicable only in respect of property and buildings exclusively used for educational purposes. 4. It is for the petitioner to provide such documents as are necessary to respondent No.2 as regards the property and buildings concerned. Needless to say, if there is any property or building used for purposes other than educational, respondent No. 2 would be entitled to levy property tax. 5. With the above observations, the writ petition stands disposed of.” 4. Since it is not disputed that the issues raised in the petition are covered in terms of order dated 19.08.2025 in W.P.No.102516/2025, the writ petition is disposed of on similar circumstances as in W.P.No.102516/2025. Sd/- (ANANT RAMANATH HEGDE) JUDGE AM CT:BCK LIST NO.: 1 SL NO.: 56