Karnataka High Court
Sri Navabhratha Vidyavardhaka Sangha vs The State Of Karnataka on 19 September, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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NC: 2025:KHC-D:12749
WP No. 100893 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 19TH DAY OF SEPTEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 100893 OF 2025 (LB-TAX)
BETWEEN:
SRI NAVABHARATHA VIDYAVARDHAKA SANGHA
KAMPLI (REGISTERED)
INDIRANAGAR, S N PETE
KAMPLI - 583 132
BY ITS SECRETARY
SRI P NAGESHWARA RAO
S/O P AYYANNA TATA
AGED ABOUT 68 YEARS
R/O KAMPLI TOWN, KAMPLI
IN RESPECT OF SRI VIDYASAGARA
HIGHER PRIMARY SCHOOL AND
SRI VIDYASAGARA RESIDENTIAL HIGH SCHOOL
BEARING NO. 21/528/1,
IN SY NO 1303/3, 1304/4, 1303/5
PROPERTY ASSESSMENT NO 21-6/34
Digitally signed
WARD NO 21, BEHIND KALIKA DEVI TEMPLE
by GIRIJA A. BALLARI ROAD, KAMPLI MUNCIPALITY, KAMPLI
BYAHATTI BALLARI DISTRICT
Location: High (NOW VIJAYANAGARA DISTRICT)
Court of ... PETITIONER
Karnataka,
Dharwad Bench, (BY SMT. GAYATRI S.R., ADVOCATE)
Dharwad
AND:
1. THE STATE OF KARNATAKA
DEPARTMENT OF URBAN DEVELOPMENT
BY ITS PRINCIPAL SECRETARY
VIDHANA SOUDHA
DR AMBEDKAR VEEDI,
BENGALURU 01
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NC: 2025:KHC-D:12749
WP No. 100893 of 2025
HC-KAR
2. THE TOWN MUNICIPAL COUNCIL
R/BY ITS CHIEF OFFICER
TOWN MUNCIPALITY, KAMPLI
BALLARI DISTRICT
(NOW VIJAYANAGAR DISTRICT) - 583 132
... RESPONDENTS
(BY SRI. SHARAD V. MAGADUM, AGA FOR R1;
SRI B. SHARANABASAVA, ADVOCATE FOR R2)
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
DATED 06.01.2025, BEARING NO.NIL, DEMANDING A SUM OF
RS.6,26,642/- TOWARDS PROPERTY TAX, UNDER SECTION 142(1)(v)
OF KARNATAKA MUNICIPALITIES ACT 1964, ISSUED BY THE 2ND
RESPONDENT VIDE ANNEXURE-G, IN RESPECT OF PROPERTY
ASSESSMENT NO.21/16/34, WARD NO.1, PROPERTY BEARING NO.21-
528-1, SITUATED AT RIGHT OF BALLARI ROAD, KAMPLI AND ETC.
THIS WRIT PETITION COMING ON FOR HEARING -
INTERLOCUTORY APPLICATION 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 dated 06.01.2025, bearing No.Nil, demanding a sum of Rs.6,26,642/- towards property tax, under Section 142(1)(v) of Karnataka Municipalities Act 1964, issued by the 2nd Respondent vide Annexure-G, in respect of property Assessment No.21/16/34, ward No.1, Property bearing No.21-528-1, situated at right of Ballari Road, Kampli, -3- NC: 2025:KHC-D:12749 WP No. 100893 of 2025 HC-KAR b. Issue such other writ or order as deemed fit in the interest of Justice and Equity.
2. The lis in the present matter is covered by the order dated 15.01.2021 in Navodaya Education Trust vs. The Commissioner City Municipal Council Raichur in WP No.103010 of 2013, when this Court has considered the issue of use of lease property for the purpose of running education institution and held that exemption under Section 94 of the Municipalities Act, 1964 would enure to the benefit of the person who will let out property. In that view of the matter, I pass the following;
ORDER i. The writ petition is allowed. ii. A certiorari is issued. Impugned demand notice dated 06.01.2025, bearing No.Nil, demanding a sum of Rs.6,26,642/- towards property tax, under Section 142(1)(v) of Karnataka Municipalities Act 1964, issued by Respondent No.2 at Annexure-G, in -4- NC: 2025:KHC-D:12749 WP No. 100893 of 2025 HC-KAR respect of property Assessment No.21/16/34, ward No.1, Property bearing No.21-528-1, situated at right of Ballari Road, Kampli is quashed. iii. Liberty is reserved to respondents to issue fresh notice as regards properties used otherwise then for education purposes.
Sd/-
(SURAJ GOVINDARAJ) JUDGE SR List No.: 4 Sl No.: 5