Karnataka High Court
Bharath Education Society (R) vs State Of Karnataka on 2 June, 2023
Author: R Devdas
Bench: R Devdas
-1- W P No. 4881 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. 4881 OF 2023 (LB-
(LB-BMP)
BETW EEN:
BHARATH EDUCATION SOCIETY (R)
4TH BLOCK, JAYANAGAR,
BENGALURU -560011
560011
REPRESENTED BY ITS SECRETARY,
N KRISHNADAS.
Digitally signed
by JUANITA ...PETITIONER
THEJESWINI
Location: (BY SRI. MAHESH A S., ADVOCATE)
HIGH COURT
OF AND:
KARNATAKA
1. STATE OF KARNATAKA
DEPARTMENT OF URBAN DEVELOPMENT,
VIKASA SOUDHA,
BENGALURU -560001,
REPRESENTED BY ITS
PRINCIPAL SECRETARY.
2. THE COMMISSIONER
BRUHAT BENGALURU MAHANAGARA PALIKE,
N R SQUARE,
BENGALURU -560002.
3. ASSISTANT REVENUE OFFICER
JAYANAGAR SUB DIVISION,
-2- W P No. 4881 OF 2023
BRUHAT BENGALURU MAHANAGARA PALIKE,
JAYANAGAR,
BENGALURU -560011.
...RESPONDENTS
(BY AGA FOR R1
SRI. P. CHIDANANDA., ADVOCATE FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITTUTION OF INDIA PRAYING TO ISSUE AND WRIT
IN THE NATURE OF DECLARATION, OR ANY OTHER
APPROPRIATE WRIT, ORDER OR DIRECTION, AND DECLARE
SEC 151(1)(B) OF THE BBMP, ACT 2020 FAR AS EXCLUDES
EDUCATIONAL PURPOSES BY PRIVATE EDUCATIONA
EDUCATIONAL
INSTITUTIONS FROM THE BENEFIT OF EXEMPTION AS HIGHLY
DISCRIMINATORY AND VIOLATIVE OF ARTICLE 14 VIDE
ANNEXURE-A
A THE EDUCATIONAL PURPOSES BY GOVERNMENT
AND LOCAL AUTHORITY EDUCATIONAL INSTITUTIONS UNDER
SEC 152(1)(B) AND UNDER 110(1)(1)(B) OF THE KARNATAKA
KARNATAK
MUNICIPAL CORPORATION ACT, 1976 AND HENCE ULTRA-
ULTRA
VIRES THE CONSTITUTION OF INDIA AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
-3- W P No. 4881 OF 2023
ORDER
R.DEVDAS J., (ORAL):
(ORAL) The petitioner, an educational institution is before this Court aggrieved of the demand notice dated 17.01.2023 raised by the respondent-Bruhath respondent Bruhath Bengaluru Mahanagara Palike, seeking payment of property tax. The petitioner has also called in question the provisions contained in Section 152(1)(b) of the Bruhath Bengaluru Mahanagara Palike Act, 2020 (hereinafter referred to as the 'BBMP Act' for short); Circular dated 29.03.2021 issued by the second respondent-Commissioner, respondent Commissioner, BBMP etc.
2. It appears that the Karnataka Municipal Corporations orporations 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 pur purpose of education, recognized by the Government or local
-4- W P No. 4881 OF 2023 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 0.03.2023 substituting the provision re introducing 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 respondent BBMP submits that similar orders may
-5- W P No. 4881 OF 2023 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 wing order:
i) Writ petition is allowed.
ii) The impugned demand notice dated
17.01.2023 is hereby quashed and set aside.
iii) In view of the amendment brought to Section 152(1)(i)(b) of BBMP Act, the 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 m 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/-