- 1 - HC-KAR NC: 2025:KHC-D:13951 WP No. 107571 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. 107571 OF 2025 (LB-TAX) BETWEEN: DEVI EDUCATIONAL TRUST (REGISTERED TRUST), VIJAYA NAGAR COLONY, HAVAMBHAVI, BALLARI-583 101, REPRESENTED BY ITS SECRETARY, B. VENKTATA RANGA REDDY, AGE ABOUT 53 YEARS, OCC. SECRETARY, R/O. VIJAYANAGAR COLONY, SIRUGUPPA ROAD, HAVAMBHAVI 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. Digitally signed by PRAMILA G V Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-D:13951 WP No. 107571 of 2025 2. THE BALLARI CITY CORPORATION, R/BY ITS COMMISSIONER, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583 101. 3. THE DIVISIONAL COMMISSIONER, DIVISIONAL OFFICE-1, 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 I 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 PURPOSE BY THE PETITIONER 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:13951 WP No. 107571 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 *15.01.2021 in W.P.No.103010/2013 and the order dated 23.05.2023 in W.P.No.87922/2012.* 3. The petitioner is before this Court seeking for the following reliefs: *"a. I 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 for educational purpose by the petitioner; b. Issue a writ in the nature of Mandamus directing the Respondent No.2 to refund the tax collected by the petitioner till date; *Page No.3 is retyped and replaced vide Court order dated 06.02.2026. - 4 - HC-KAR NC: 2025:KHC-D:13951 WP No. 107571 of 2025 c. Issue such other writ or order as deemed fit in the interest of Justice and Equity".* 4. Since it is not disputed that the issues raised in the petition are covered in terms of order dated *15.01.2021 in W.P.No.103010/2013 and the order dated 23.05.2023 in W.P.No.87922/2012* the writ petition is disposed of on similar terms as ordered in *W.P.No.103010/2013 and W.P.No.87922/2012.* Sd/- (ANANT RAMANATH HEGDE) JUDGE AM CT:BCK LIST NO.: 1 SL NO.: 68 *Page No.4 is retyped and replaced vide Court order dated 06.02.2026.