Karnataka High Court
Gokul Education Foundation vs The Commissioner on 19 July, 2023
Author: R Devdas
Bench: R Devdas
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NC: 2023:KHC:25182
WP No. 20874 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 19TH DAY OF JULY, 2023
BEFORE
THE HON'BLE MR JUSTICE R DEVDAS
WRIT PETITION NO. 20874 OF 2022 (LB-TAX)
BETWEEN:
1. MR MICHAEL THOMAS
S/O JOSEPH THYAGARAJ
AGED ABOUT 41 YEARS
R/A NO.4/5, 4TH CROSS,.
HUTCHINS ROAD
ST THOMAS TOWN POST
BENGALURU-560084
2. TRINITY EDUCATION TRUST
REGISTERED TRUST
HAVING ITS OFFICE AT NO.4/5,
4TH CROSS, HUTCHINS ROAD
ST THOMAS TOWN POST
Digitally signed
by JUANITA BENGALURU-560084
THEJESWINI REPRESENTED BY ITS CHAIRMAN
Location: HIGH
COURT OF MR JOSEPH THYAGARAJ
KARNATAKA S/O LATE THOMASAPPA
AGED ABOUT 71 YEARS
NOW CHANGED OFFICE AT
KINGSTON HIGH SCHOOL
NO.50/2 AND 3, 1ST A CROSS
VEERANNA PALYA
ARABIC COLLEGE POST
CLOSED TO MANYATHA TECH PARK
NEAR BEL OFFICE PETROL BUNK
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WP No. 20874 of 2022
BENGALURU-560045
...PETITIONERS
(BY SRI. JANARDHANA G., ADVOCATE)
AND:
1. THE STATE OF KARNATAKA
REP BY ITS PRINCIPAL SECRETARY
DEPARTMENT OF URBAN DEVELOPMENT
M S BUILDING, DR AMBEDKAR ROAD
BENGALURU-560001
2. THE COMMISSIONER
BRUHAT BENGALURU MAHANAGARA PALIKE
BBMP OFFICES, HUDSON CIRCLE
BENGALURU-560002
3. THE ASSISTANT REVENUE OFFICER
BRUHAT BENGALURU MAHANAGARA PALIKE
BBMP OFFICES, BDA COMPLEX
HBR SUB DIVISION
BENGALURU-560045
...RESPONDENTS
(BY SRI. SANTHOSHKUMAR M.B., HCGP FOR R1
SRI. B.V. MURALIDHAR., ADVOCATE FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &
227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THAT REMOVAL OF EXEMPTION GRANTED TO THE
EDUCATIONAL INSTITUTIONS, INCLUDING THE PETITIONER AT
BANGALORE FROM PAYMENT OF PROPERTY TAX UNDER
SECTIONS 144 AND 152 OF THE BBMP ACT, 2020, PUBLISHED
IN KARNATAKA GAZETTE EXTRAORDINARY 713 DTD
21.12.2020, AS UNCONSTIUTIONAL AND VIOLATIVE OF
ARTICLE-14 OF THE CONSTITUTION OF INDIA AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
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WP No. 20874 of 2022
ORDER
R.DEVDAS J., (ORAL):
The petitioner, an educational Trust is before this Court calling in question the provisions contained in Sections 144 and 152(1)(i)(b) of the Bruhat Bengaluru Mahanagara Palike Act, 2020 (hereinafter referred to as the 'BBMP Act' for short) and Section 110 of the Karnataka Municipal Corporations Act, 1976; Circular dated 29.03.2021 issued by the second respondent-
Commissioner, BBMP etc.
2. It appears that the Karnataka Municipal Corporations Act, 1976 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 -4- NC: 2023:KHC:25182 WP No. 20874 of 2022 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 similar provisions that were earlier available in the Karnataka Municipal Corporations Act, 1976, 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. -5-
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3. Consequently, this Court proceeds to pass the following order:
i) Writ petition is allowed.
iii) In view of the amendment brought to
Section 152(1)(i)(b) of BBMP Act, the
Circular which has been issued on
29.03.2021 is also quashed.
If the petitioner-Trust was earlier exempted from payment of property tax to the respondent-BBMP, the petitioner-Trust is permitted to seek similar exemption under the provisions of the BBMP Act, 2020, if not, the petitioner-Trust may make necessary application seeking exemption from payment of property tax by submitting the requisite information along with the application.
Ordered accordingly.
Sd/-
JUDGE JT/-