Karnataka High Court
Sri Rajaram Mohan Roy vs State Of Karnataka on 2 June, 2023
Author: R Devdas
Bench: R Devdas
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WP No. 3937 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF JUNE, 2023
BEFORE
THE HON'BLE MR JUSTICE R DEVDAS
WRIT PETITION NO. 3937 OF 2023 (LB-BMP)
BETWEEN:
SRI RAJARAM MOHAN ROY
EDUCATION TRUST (R)
REPRESENTED BY ITS TRUSTEE,
MR. SUNESH JOSE,
AGED ABOUT 48 YEARS,
S/O. AJ JOSE,
R/AT NO. 17,
SANKEY ROAD,
BENGALURU-560 020.
...PETITIONER
(BY SRI. NITIN A M., ADVOCATE)
Digitally signed
by JUANITA AND:
THEJESWINI
Location: HIGH
COURT OF
KARNATAKA 1. STATE OF KARNATAKA
REPRESENTED BY
ITS CHIEF SECRETARY,
VIDHANA SOUDHA,
BANGALORE-560 001.
2. COMMISSIONER
BBMP,
MAHADEVAPURA ZONE,
WHITE FIELD MAIN ROAD,
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WP No. 3937 of 2023
BANGALORE-560 048.
3. ASSISTANT REVENUE OFFICER
BBMP,
HORAMAVU SUB-DIVISION,
BANGALORE.
...RESPONDENTS
(BY SRI. NITHYANANDA, AGA FOR R1
SRI. PAWAN KUMAR, ADVOCATE FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 &
227 OF THE CONSTITTUTION OF INDIA PRAYING TO
QUASHING THE NOTIFICATION HAVING REFERENCE NO.
JA(KAM)/PR 2607/2020-21 DATED 29/03/2021 I.E.,
ANNEXURE-B 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 PRELIMINARY HEARING
IN B GROUP, 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-Bruhat Bengaluru Mahanagara Palike (hereinafter referred to as the 'BBMP' for short), seeking payment of property tax. The -3- WP No. 3937 of 2023 petitioner has also called in question the 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 Bruhat Bengaluru Mahanagara Palike Act, 2020, (hereinafter referred to as the 'BBMP Act' for short) 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) -4- WP No. 3937 of 2023 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, 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.
-5- WP No. 3937 of 2023 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.
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 JT/-