Karnataka High Court
Chaitra Education Trust vs State Of Karnataka on 1 August, 2024
-1-
NC: 2024:KHC:30634
WP No. 20199 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 1ST DAY OF AUGUST, 2024
BEFORE
THE HON'BLE MR JUSTICE ASHOK S.KINAGI
WRIT PETITION NO. 20199 OF 2024 (LB-TAX)
BETWEEN:
CHAITRA EDUCATION TRUST ®
REPRESENTED BY THE
CHAIRMAN TRUSTEE
SRI GURURAJ S
S/O SETHUMADHAVACHAR
AGED ABOUT 68 YEARS
RESIDING AT" SOORU", 85/3
BEML COLONY, 15TH BLOCK
SRIRAMPURA 2ND STAGE
MYSURU TALUK AND DISTRICT - 570 008
...PETITIONER
(BY SRI. SUBRAMANYA BHAT M, ADVOCATE)
AND:
1. STATE OF KARNATAKA
REPRESENTED BY THE SECRETARY
Digitally signed REVENUE DEPARTMENT
by SHAKAMBARI VIKASA SOUDHA
Location: HIGH BANGALORE - 01
COURT OF
KARNATAKA
2. MYSORE CITY CORPORATION
REPRESENTED BY THE COMMISSIONER
CORPORATION BUILDING
MYSORE - 01
3. REVENUE INSPECTOR
ZONE-2, MYSORE CITY CORPORATION
MYSORE - 01
...RESPONDENTS
(BY SMT. SPOORTHI V, HCGP FOR R1;
SMT. M. GEETHADEVI, ADVOCATE FOR R2 & R3)
-2-
NC: 2024:KHC:30634
WP No. 20199 of 2024
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA PRAYING TO CALL FOR
RECORDS PERTAINING TO THE IMPUGNED NOTICE AND GRANT
THE FOLLOWING RELIEFS AND QUASH THE IMPUGNED SHOW
CAUSE NOTICE BEARING NO. 72702 D-1A/P-93 DATED NIL
ISSUED BY THE R-3 A COPY OF WHICH IS PRODUCED AS
ANNX-G AS THE SAME ARE ILLEGAL, ARBITRARY AND
IRRATIONAL, BESIDES UNCONSTITUTINOL AND WITHOUT
AUTHORITY OF LAW AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE ASHOK S.KINAGI
ORAL ORDER
Learned Government Advocate accepts notice for
respondent No.1. Smt.M.Geethadevi, accepts notice for
respondents No.2 and 3.
2. This petition is filed challenging the Show-
Cause Notice dated NIL issued by the 3rd respondent vide
Annexure-'G' and also sought for mandamus directing the
respondent Nos.2 and 3 to grant exemption to the
petitioner-Trust from paying property tax in terms of
Section 110(i)(b) of the Karnataka Municipal Corporation
Act, 1976 and also sought for mandamus directing
respondent Nos.2 and 3 to refund a sum of Rs.3,76,125/-
NC: 2024:KHC:30634
paid by the petitioner as property tax for the years 2011-
2012 to 2015-2016 along with the interest at the rate of
8% per annum upon declaring that levy of property tax is
illegal, unjust and arbitrary.
3. The brief facts leads to filing of this writ petition
are as under:
The petitioner is a charitable Trust established in
terms of registered Trust Deed dated 18.06.2009 with an
object of providing education to the needy, besides the
charitable and cultural activities. The Trust is running four
educational institutions and the four institutions are built
on 1.22 acres of converted land in Sy.No.80/1 of
Srirampura Village, Kasaba Hobli, Mysuru Taluk and
District. The Trust is formed for educational purpose and
running four institutions. The same is not liable for
assessment of the property tax. The same is exempted in
terms of Section 110(i)(b) of Karnataka Municipal
Corporation Act, 1976. It is contended by the petitioner
that, it has paid property tax from the years 2011-2012 to
NC: 2024:KHC:30634
2015-2016. Thereafter, the 3rd respondent has not levied
any property tax for the subsequent years. The 3rd
respondent issued a show-cause notice calling upon the
petitioner to pay a sum of Rs.14,23,181/- and directed to
show-cause within 15 days to the 2nd respondent, why tax
should not be recovered from the petitioner. Hence, this
writ petition.
4. Heard the learned counsel for the petitioner and
the learned counsel for the respondents.
5. The petitioner has challenged the show-cause
notice. The writ petition filed by the petitioner with keen
interest challenging the show-cause notice is not
maintainable in view of the law laid down by the Hon'ble
Apex Court in a catena of judgments. The petitioner
without submitting any reply to the show-cause notice,
has filed the instant writ petition. The petitioner is
directed to submit a reply to the show-cause notice within
eight days from date of receipt of this order and
thereafter, respondent Nos.2 and 3 are directed to
NC: 2024:KHC:30634
consider the reply submitted by the petitioner and pass
the appropriate orders in accordance with law.
6. Accordingly, the writ petition is disposed of in
terms of the above. Meanwhile, the respondents shall not
take any coercive action against the petitioner till
respondent No.3 passes an order.
Sd/-
(ASHOK S.KINAGI)
JUDGE
PSJ
