- 1 - HC-KAR NC: 2025:KHC:53477 WP No. 13539 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE R. NATARAJ WRIT PETITION NO. 13539 OF 2025 (LB-TAX) BETWEEN: 1. G.D.A FOUNDATION TRUST NO.16, SOUTH END ROAD, BANGALORE- 560004. REPRESENTED BY ITS MANAGING TRUSTEE DR. ARCHANA SURANA D/O. DR. PARASMAL BHANDARI AGED ABOUT 58 YEARS. 2. SURANA COLLEGE ESTABLISHED AND RUN BY G.D.A. FOUNDATION TRUST NO.167, 5TH MAIN ROAD, INDUSTRIAL SUBURBS, PEENYA II STAGE, (BEHIND FTI), NEAR ESI HOSPITAL, PEENYA BENGALURU-560 022. REPRESENTED BY ITS MANAGING TRUSTEE DR. ARCHANA SURANA D/O. DR. PARASMAL BHANDARI AGED ABOUT 58 YEARS …PETITIONERS (BY SRI. GOWTHAM A.R., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT, Digitally signed by MARKONAHALLI RAMU PRIYA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:53477 WP No. 13539 of 2025 M.S. BUILDING, DR.AMBEDKAR ROAD, BANGALORE-560001. 2. BRUHAT BENGALURU MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIONER N.R SQUARE, BENGALURU, KARNATAKA - 560002 3. ASSISTANT REVENUE OFFICER LAKSHIMIDEVINAGAR SUB DIVISION BBMP, BANGALORE-560108. 4. SPECIAL REVENUE COMMISSIONER BBMP, N.R SQUARE BANGALORE-560002 …RESPONDENTS (BY SRI. H.K.KENCHEGOWDA, ADDITIONAL GOVERNMENT ADVOCATE FOR RESPONDENT NO.1; SRI. PAWAN KUMAR, ADVOCATE FOR RESPONDENT NOS.2 TO 4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PRIVATE EDUCATIONAL INSTITUTIONS ESTABLISHED AND ADMINISTERED WITHIN BRUHAT BANGALORE MAHANAGARA PALIKE AREA ARE NOT LIABLE TO PAY PROPERTY TAX UNDER THE BRUHAT BANGALORE MAHANAGARA PALIKE ACT, 2020 IN THE ALTERNATE DECLARING THAT SECTIONS 144 AND 152 OF THE BRUHAT BANGALORE MAHANAGARA PALIKE ACT, 2020 IN SO FAR AS IT IMPOSES PROPERTY TAX ON THE PRIVATE EDUCATIONAL INSTITUTIONS ESTABLISHED AND ADMINISTERED WITHIN BBMP AREA IS UNCONSTITUTIONAL AND VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION OF INDIA AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:53477 WP No. 13539 of 2025 CORAM: HON'BLE MR. JUSTICE R. NATARAJ ORAL ORDER The petition is disposed off on similar lines as in W.P. No.2272/2024 and connected petitions (disposed off on 25.07.2025). Sd/- (R. NATARAJ) JUDGE SMA List No.: 1 Sl No.: 16