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IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
M.NAGAPRASANNA
Bagalkot Nirmithi Kendra, Represented By Its Project Director Shankarilnga, S/o. Late Nagappa Gogi – Appellant
Versus
Union Of India, Department Of Revenue Ministry Of Finance, Represented By Its Secretary – Respondent
ORDER :
M.NAGAPRASANNA, J.
The petitioner – M/s. Bagalkot Nirmithi Kendra is at the doors of this Court seeking a direction to declare the petitioner to be a ‘Government Entity’ as defined under Clause (zfa) of the notification dated 13.10.2017 issued by the Government of Karnataka and consequently, declare that the petitioner is entitled to tax exemption under Entry No.9B of the said notification and has also called in question a communication dated 07.07.2021 issued by the fourth respondent.
2. Heard Sri Girish A. Yadawad, learned counsel for the petitioner, Sri M.B.Kanavi, learned Central Government Standing Counsel for respondent Nos.1 and 5, Sri Girish S. Hulmani, learned counsel for respondent Nos.2 to 4 and Smt. Kirtilata R. Patil, learned High Court Government Pleader for respondent Nos.6 and 7.
3. Facts in brief, germane, are as follows:
The petitioner is a Society registered under the Karnataka Societies Registration Act, 1960, which comes into existence in terms of a government order dated 05.09.1990. It is the claim of the petitioner that it is an entity established by the Government of Karnataka. The establishment of the petitioner is said to be under the National Network P
The High Court ruled that the petitioner qualifies as a 'Government Entity,' thereby eligible for tax exemption under the Karnataka GST Act due to 100% government control and funding.
Nirmiti Kendra is a public authority under the RTI Act, subject to transparency requirements due to government control and funding.
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