Karnataka High Court
Dr. B. R Ambedkar Educational vs State Of Karnataka on 7 July, 2023
Author: R Devdas
Bench: R Devdas
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WP No. 3931 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF JULY, 2023
BEFORE
THE HON'BLE MR JUSTICE R DEVDAS
WRIT PETITION NO.3931 OF 2023 (LB-BMP)
BETWEEN:
DR. B. R AMBEDKAR EDUCATIONAL
AND CHARITABLE TRUST (R)
REPRESENTED BY ITS TRUSTEE
MRS PREMA
AGED ABOUT 38 YEARS
D/O LATE MR C RAJU
O/A NO 5, MURUGESH MUDALIAR ROAD
FRAZER TOWN, BANGALORE 05
...PETITIONER
(BY SRI. NITIN A M., ADVOCATE)
Digitally signed AND:
by JUANITA
THEJESWINI
1. STATE OF KARNATAKA
Location: HIGH
COURT OF REPRESENTED BY ITS CHIEF SECRETARY,
KARNATAKA
VIDHANA SOUDHA, BANGALORE-01
2. CHIEF COMMISSIONER
BRUHATH BENGALURU MAHANAGARA PALIKE,
MAHADEVAPURA ZONE,
WHITE FIELD MAIN ROAD,
BANGALORE- 48
3. ASSISTANT REVENUE OFFICER
BRUHATH BENGALURU
MAHANAGARA PALIKE,
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WP No. 3931 of 2023
HORAMAVU SUB-DIVISION
BANGALORE- 560113
...RESPONDENTS
(BY SRI. NITHYANANDA K.R., AGA FOR R1
SRI. PAWAN KUMAR, ADVOCATE FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &
227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING
THE NOTIFICATION HAVING REFERENCE NO. JA(KO)/PR
2607/2020-21 DATED 29/03/2021 I.E., ANNEXURE-D ISSUED
BY R-3 NOTIFYING THE PETITIONER TRUST THAT THE
PETITIONERS ARE NOT ENTITLED FOR TAX EXEMPTION AS PER
SECTION 152 OF THE BBMP ACT AND ETC.,
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
THE COURT MADE THE FOLLOWING:
ORDER
R.DEVDAS J., (ORAL):
The petitioner, an educational institution is before this Court aggrieved of the demand notice dated
02.01.2023 raised by the respondent-Bruhath Bengaluru Mahanagara Palike, seeking payment of property tax. The petitioner has also called in question the provisions contained in Section 152(1)(i)(b) of the Bruhath Bengaluru Mahanagara Palike Act, 2020 (hereinafter referred to as -3- NC: 2023:KHC:23577 WP No. 3931 of 2023 the 'BBMP Act' for short); Circular dated 29.03.2021 issued by the second respondent-Commissioner, BBMP etc.
2. It appears that the Karnataka Municipal Corporations Act, 1956 which was earlier governing the municipal area including the BBMP had a provision contained in Section 110 of the said Act, granting exemption from payment of property tax to educational institutions which were established for the purpose of education, recognized by the Government or local authority. However, on the enactment of the BBMP Act, 2020, such a provision was discontinued in the similar provision contained in Section 152 of the Act. Nevertheless, when many such institutions filed writ petitions before this Court and interim orders were passed by this Court, the State Government appears to have taken note of the same and amended the provisions contained in Section 152(1)(i)(b) of the BBMP Act, on 10.03.2023 substituting the provision re-introducing -4- NC: 2023:KHC:23577 WP No. 3931 of 2023 similar provisions that were earlier available in the Karnataka Municipal Corporations Act, 1956, to exempt such educational institutions from payment of property tax. In view of the same, all such writ petitions which were pending consideration before this Court were disposed of including the case of the Management Association of Schools, Karnataka and Another Vs. the State of Karnataka and Others in W.P.No.12954/2001 dated 17.04.2023. Learned Counsel for the respondent-BBMP submits that similar orders may be passed in this writ petition taking note of the amendment brought to the BBMP Act.
3. Consequently, this Court proceeds to pass the following order:
i) Writ petition is allowed.
ii) The impugned demand notice dated
02.01.2023 is hereby quashed and set aside.
iii) In view of the amendment brought to
Section 152(1)(i)(b) of BBMP Act, the
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WP No. 3931 of 2023
Circular which has been issued on
29.03.2021 is also quashed.
Needless to observe that if the petitioner has deposited any amount before the BBMP or in terms of any interim orders that are passed by this Court, the same shall be adjusted to future tax payment due from the petitioner.
Ordered accordingly.
Sd/-
JUDGE KLY