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IN THE HIGH COURT OF KARNATAKA,AT DHARWAD
ANANT RAMANATH HEGDE
Sidramappa Danigond Memorial Trust Terdal, Represented By Its Chairman, Dr. Mahaveer S/o. sidramappa danigond – Appellant
Versus
State Of Karnataka, Represented By Its Secretary, Department Of Urban Development – Respondent
| Table of Content |
|---|
| 1. petitioner challenges property tax communications. (Para 2 , 3 , 4 , 5 , 6) |
| 2. claim of tax exemption based on education. (Para 7 , 8 , 11 , 12) |
| 3. counterargument on charitable status for tax. (Para 13 , 14 , 15) |
| 4. court examines tax exemption criteria. (Para 16 , 18 , 20 , 22 , 23) |
| 5. holds hospital part of educational institution. (Para 24 , 30) |
| 6. previous case law referenced for decision. (Para 32 , 34 , 35) |
| 7. petition allowed, communications quashed. (Para 40 , 41) |
ORDER :
ANANT RAMANATH HEGDE, J.
1. Heard the learned Senior counsel appearing for the petitioner as well as the learned counsel appearing for respondent No.4.
2. This petition is filed assailing the communication dated 17.02.2024 marked at Annexures-F and F1 and also the demand notice dated 07.02.2024 marked at Annexures-G to G12. Petitioner has also sought to quash the communication dated 07.08.2025 marked at Annexure–H. All these communications/ notices are issued by respondent No.4, the Town Municipal Council, Terdal.
3. In terms of the communication at Annexures-F and F1, respondent No.4 demanded Rs. 2,45,10,538/- towards arrears of property tax, and in terms of the communication dated 07.02.2024 res
Educational institutions and attached hospitals are exempt from property tax under Section 94(1-A) of the Karnataka Municipalities Act when not conducted for profit.
The main legal point established in the judgment is that issuing a demand notice for property tax on a property used for educational purposes while the petitioner's application for exemption was pend....
The burden of proof for exemption claims lies with the petitioner to establish exclusive charitable use of the property.
Section 2(15) of the Income Tax Act, 1961 defines “Charitable purpose” as includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility
Exemption from property tax - Buildings which are used for purposes referred to in various sub-sections to section 235 only, are entitled to exemption.
Educational institutions are exempt from paying property tax under Section 83(1)(c) of the TNDM Act, 1920, for the period prior to the amendment, and the amendment to the Act is not retrospective in ....
The amendments to Section 177 of the Act were found to be valid, and the imposition of property tax did not infringe the petitioners' fundamental right to run their educational institution.
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