- 1 - HC-KAR NC: 2026:KHC:26872 WP No. 4128 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 4128 OF 2026 (LB-TAX) BETWEEN: M/S. SEEMA EDUCATIONAL SOCIETY (R) OFFICE AT SARJAPURA, ATTIBELE MAIN ROAD, ANEKAL TALUK, BENGALURU URBAN DISTRICT - 562125. REPRESENTED BY ITS SECRETARY SRI CHANDRIAH AGED ABOUT 62 YEARS. …PETITIONER (BY SRI. PAWAN SHYAM A.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY RURAL DEVELOPMENT AND PANCHAYAT RAJ DEPARTMENT VIDHANA SOUDHA, BENGALURU - 560 001. Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:26872 WP No. 4128 of 2026 2. THE SARJAPURA GRAMA PANCHAYAT REPRESENTED BY ITS PANCHAYAT DEVELOPMENT OFFICER, SARJAPURA HOBLI, ANEKAL TALUK BENGALURU URBAN DISTRICT - 562 125. 3. THE DEPUTY COMMISSIONER BENGALURU URBAN DISTRICT, BENGALURU - 560 001. …RESPONDENTS (BY SRI.KENCHEGOWDA., AGA FOR R1; SRI. M.S. DEVARAJU., ADVOCATE FOR R2) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT OF IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING RULE 10(c)(ii) OF THE KARNATAKA GRAM SWARAJ AND PANCHAYAT RAJ (GRAM PANCHAYAT TAX, RATE AND FEES) RULES, 2025 VIDE ANNEXURE-E AS UNCONSTITUTIONAL, ARBITRARY, DISCRIMINATORY, ULTRA VIRES, AND VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION OF INDIA, AND CONSEQUENTLY STRIKE DOWN THE SAME; (B) ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION QUASHING THE IMPUGNED DEMAND NOTICE DATED 18.11.2025 BEARING NO. S.GRA. PAN.RA./2025-26 ISSUED BY THE RESPONDENT NO. 2 AT ANNEXURE-F; (C) ISSUE A WRIT OF - 3 - HC-KAR NC: 2026:KHC:26872 WP No. 4128 of 2026 MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DIRECTING THE RESPONDENTS TO GRANT FULL EXEMPTION FROM PROPERTY TAX TO THE PETITIONERS EDUCATIONAL INSTITUTIONS. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner files a memo for withdrawal of the petition. The memo is placed on record and the petition is dismissed as withdrawn. Sd/- (B M SHYAM PRASAD) JUDGE NV