- 1 - HC-KAR NC: 2025:KHC-D:11799 WP No. 106612 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 11TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.106612 OF 2025 (LB-RES) BETWEEN: BELGAUM PUBLIC SCHOOL SHINDOLLI, REPRESENTED BY ITS PRINCIPAL, SMT. RAJASHREE S. REVASHETTI, AGE: 47 YEARS, OCC. PRINCIPAL, R/O. R S NO.125/1, RAJASHREE NAGAR, SHINDOLLI, TAL/DIST. BELAGAVI. …PETITIONER (BY SRI. TEJPAL A. KAMAL, ADVOCATE) AND: THE PANCHAYAT DEVELOPMENT OFFICER (PDO), GRAM PANCHAYAT, NILAJI, TAL. DIST. BELAGAVI. …RESPONDENT (BY SRI. V. SHIVARAJ HIREMATH, ADVOCATE) THIS WP IS FILED UNDER ORDER 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO; A. ISSUE A WRIT OF CERTIORARI TO QUASH, THE IMPUGNED NOTICE ISSUED BY RESPONDENT UNDER BEARING NO. PÀæ.¸ÀA.UÁæ.¥ÀA.¤/vÉ.«/25-26/ DATED 04-07-2025 ANNEXURE-F; B. ISSUE A WRIT OF MANDAMUS AND DIRECT RESPONDENT NO. 1 TO CONSIDER REPRESENTATION OF THE PETITIONER AND ISSUE EXEMPTION OF PROPERTY TAX CERTIFICATE IN FAVOUR OF THE PETITIONER. AS PER ANNEXURE-G DATED. 15-07-2025. C. ANY Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: HIgh Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:11799 WP No. 106612 of 2025 OTHER RELIEF DEEMS FIT IN THE CIRCUMSTANCES OF THE CASE BE PLEASED. 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 of Certiorari to quash, the impugned notice issued by respondent under bearing no. PÀæ.¸ÀA.UÁæ.¥ÀA.¤/vÉ.«/25-26/ dated 04- 07-2025 Annexure-F. b. Issue a Writ of mandamus and direct respondent no. 1 to consider representation of the petitioner and issue exemption of property tax certificate in favour of the petitioner as per Annexure-G dated 15-07-2025. c. Any other relief deems fit in the circumstances of the case be pleased. 2. The petitioner is before this Court, aggrieved by the action of the respondent in levying property tax on the petitioner’s property, which is stated to be used for the purpose of carrying on educational activities. 3. Relying on the judgment of this Court in W.P. No.87922/2012, dated 23.05.2023, learned counsel - 3 - HC-KAR NC: 2025:KHC-D:11799 WP No. 106612 of 2025 for the petitioner submitted that insofar as any property which is used for educational purposes, there is an exemption from payment of property tax. 4. Heard Sri.Tejpal A.Kamal, learned counsel for the petitioner and Sri.V.Shivaraj Hiremath, learned counsel for respondent and perused the papers. 5. In view of the order dated 23.05.2023, passed in W.P.No.87922/2012, the respondent cannot levy property tax on the portion of the property used exclusively for educational purposes. Accordingly, the respondent may levy property tax only on those portions of the property, which are not exclusively used for educational purposes. 6. In light of the above, I pass the following; ORDER i) The writ petition is partly allowed. - 4 - HC-KAR NC: 2025:KHC-D:11799 WP No. 106612 of 2025 ii) The respondent is restrained from levying property tax in respect of the portion of the property used exclusively for educational purposes. iii) Liberty is reserved to the respondent to conduct survey of the property, ascertain the portions not exclusively used for educational purposes, and to issue necessary notices under the applicable provisions of law. Sd/- (SURAJ GOVINDARAJ) JUDGE AM CT:PA List No.: 1 Sl No.: 35