Karnataka High Court
Sri Saraswathi Education Society vs The State Of Karnataka on 20 January, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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NC: 2025:KHC-D:831
WP No. 105507 of 2024
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 20TH DAY OF JANUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 105507 OF 2024 (LB-TAX)
BETWEEN:
SRI. SARASWATHI EDUCATION SOCIETY,
BEARING NO.89/91-92,
SITUATED AT DOOR NO.36/XXV,
INFANTRY ROAD, CANTONMENT,
BALLARI-583104,
BY ITS SECRETARY,
SRI. K. UMAIR AHMED S/O. K. IQBAL AHMED,
AGED ABOUT 58 YEARS,
PLOT NO.24/1, MESS ROAD, CANTONMENT,
BALLARI CITY, BALLARI-583104.
...PETITIONER
(BY SRI. T.M. NADAF, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA,
DEPARTMENT OF URBAN DEVELOPMENT,
BY ITS PRINCIPAL SECRETARY,
VIDHANA SOUDHA, DR. AMBEKDAR VEEDI,
BENGALURU-01.
GIRIJA A
BYAHATTI 2. THE BALLARI CITY CORPORATION,
Digitally signed by
R/BY ITS COMMISSIONER,
GIRIJA A BYAHATTI
Location: HIGH
GADAGI CHENNAPPA CIRCLE,
COURT OF
KARNATAKA
DHARWAD BENCH
(ROYAL CIRLCE) BALLARI-583101.
3. THE ZONAL COMMISSIONER,
ZONAL OFFICE-3,
THE BALLARI CITY CORPORATION,
GADAGI CHENNAPPA CIRCLE,
(ROYAL CIRCLE) BALLARI-583101.
...RESPONDENTS
(BY SRI. V.S. KALASURMATH, AGA FOR R1;
MRS. RANJITA ALAGAWADI, ADVOCATE FOR
SRI. SHARANABASAVARAJ C., ADVOCATE FOR R2-R3)
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NC: 2025:KHC-D:831
WP No. 105507 of 2024
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN
THE NATURE OF CERTIORARI QUASHING THE IMPUGNED DEMAND
NOTICE OF PROPERTY TAX TOTALLY FIVE IN NUMBER DEMANDING
PROPERTY TAX DATED NIL AND NO. NIL TO THE TUNE OF
RS.64,10,803/- IN RESPECT OF PROPERTY BEARING NO.57/58
ASSESSMENT NO.4004, RS.48,92,530/- IN RESPECT OF PROPERTY
BEARING NO.89+54, 58 WARD NO.34, RS.28,22,267/- IN RESPECT
OF PROPERTY BEARING NO.88/89 ASSESSMENT NO.40040/409866
WARD NO.34, RS.5,39,193/- IN RESPECT OF PROPERTY BEARING
NO.89 ASSESSMENT NO.40040/49386 AND RS.57,89,479/- IN
RESPECT OF PROPERTY BEARING NO.36/13 ASSESSMENT NO.
40040/49387, WARD NO.34, (REFERRING TO THE REVIEW MEETING
OF RESPONDENT NO.2 HELD ON 22.10.2021 FOR DEVELOPMENT OF
REVENUE DIVISION) UNDER KARNATAKA MUNICIPAL
RD
CORPORATIONS ACT 1976, ISSUED BY THE 3 RESPONDENT, IN
RESPECT OF NANDI SCHOOL, INFANTRY ROAD, WARD NO.34,
BALLARI, BELONGING TO THE PETITIONER, VIDE ANNEXURE-E, E-1,
E-2, E-3 AND E-4 RESPECTIVELY; ISSUE SUCH OTHER WRIT OR
ORDER AS DEEMED FIT IN THE INTEREST OF JUSTICE AND EQUITY.
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 in the nature of certiorari
quashing the impugned demand notice of
property tax totally five in number demanding
property tax dated Nil and No. Nil to the tune
of Rs.64,10,803/- in respect of property
bearing no.57/58 Assessment No.4004,
Rs.48,92,530/- in respect of property bearing
No.89+54, 58 Ward No.34, Rs.28,22,267/- in
respect of property bearing No.88/89
Assessment No.40040/409866 ward No.34,
NC: 2025:KHC-D:831
Rs.5,39,193/- in respect of property bearing
No.89 Assessment No.40040/49386 and
Rs.57,89,479/- in respect of property bearing
No.36/13 Assessment No.40040/49387, ward
No.34, (Referring to the Review meeting of
Respondent No.2 held on 22.10.2021 for
development of Revenue Division) under
Karnataka Municipal Corporations Act 1976,
issued by the 3rd Respondent, in respect of
Nandi School, Infantry Road, Ward No.34,
Ballari, belonging to the Petitioner, vide
Annexure-E, E-1, E-2, E-3 and E-4
respectively;
b. Issue such other writ or order as deemed fit in
the interest of Justice and Equity.
2. The submission of Sri.T. M. Nadaf, learned counsel for
the petitioner is that, the present matter is covered
by the order of this Court dated 19.02.2024 passed in
W.P.No.101019/2024.
3. Having gone through the petition and the documents,
I am of the considered opinion that the said judgment
would equally apply to the present matter. As such, I
pass the following:
ORDER
i. Writ petition is allowed.
NC: 2025:KHC-D:831
ii. Certiorari is issued, notices at Annexures E, E1,
E2, E3 and E4 are quashed.
iii. Since it has been held that the exemption
would be applicable in totality to the petitioner's
premises, the petitioner would not be liable to
make payment of any municipal property taxes
on premises used for educational purposes.
iv. Liberty is however reserved to the corporation
to claim such property tax if the property was
used otherwise than for educational purposes,
by issuing necessary notice is that regard.
Sd/-
(SURAJ GOVINDARAJ)
JUDGE
gab
CT-MCK
