1

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 23^RD DAY OF DECEMBER, 2021

BEFORE

THE HON'BLE MR. JUSTICE M. NAGAPRASANNA

WRIT PETITION No.16323 OF 2021 (LB-RES)

C/W

WRIT PETITION No.51640 OF 2017 (LB- TAX)

WRIT PETITION No.19423 OF 2021 (LB- TAX)

WRIT PETITION No.20385 OF 2021 (LB- RES)

WRIT PETITION No.21130 OF 2021 (LB- TAX)

IN WRIT PETITION No.16323 OF 2021

BETWEEN:

1.

INDUS TRUST

HAVING ITS REGISTERED

OFFICE AT BILLAPURA CROSS,

SARJAPURA, BENGALURU - 562 125

REPRESENTED BY ITS

GROUP CHIEF FINANCIAL OFFICER

MR V.S.KUMAR,

S/O LATE RAMA RAO C.,

AGED ABOUT 59 YEARS.

2.

INDUS INTERNATIONAL SCHOOL

PRIVATE LIMITED (IISPL)

HAVING ITS REGISTERED OFFICE

AT BILLAPURA CROSS,

SARJAPUR, BENGALURU - 562 125

REPRESENTED BY ITS GROUP

CHIEF FINANCIAL OFFICER,

MR V.S.KUMAR,

2

S/O LATE RAMA RAO C,

AGED ABOUT 59 YEARS.

... PETITIONERS

(BY SRI S.BASAVARAJ, SR. ADVOCATE FOR

SRI GAUTAM A.R., ADVOCATE (PHYSICAL HEARING))

AND:

1.

THE STATE OF KARNATAKA

REP. BY ITS PRINCIPAL SECRETARY,

DEPARTMENT OF URBAN DEVELOPMENT,

M.S.BUILDING,

DR AMBEDKAR ROAD,

BENGALURU - 560 001.

2.

THE GRAM PANCHAYAT

HANDENAHALLI GRAM PANCHAYAT,

SARJAPUR HOBLI,

ANEKAL TALUK,

BENGALURU - 562125

BY ITS PRESIDENT.

... RESPONDENTS

(BY SMT.PRATHIMA HONNAPURA, AGA FOR R1(PHYSICAL

HEARING);

SRI M.S.DEVARAJU, ADVOCATE FOR R2 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE

CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND FOR

PROPERTY TAX MADE ON THE PETITIONER BY THE R-2 BY ITS

DEMAND NOTICE DTD. 26.03.2021 COPY PRODUCED AT ANNX-G

AND ETC.,

IN WRIT PETITION No.51640 OF 2017

BETWEEN:

SRI KRISHNADEVARAYA EDUCATIONAL TRUST

NO.16, BELLARY ROAD, SADASHIVANAGAR,

BENGALURU - 560 080

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REPRESENTED BY ITS SECRETARY,

MR.K.SYAMARAJU,

S/O LATE K.RAMA RAJU,

AGED ABOUT 71 YEARS.

... PETITIONER

(BY SRI S.BASAVARAJ, SR.ADVOCATE FOR

SRI GAUTHAM A.R., (PHYSICAL HEARING))

AND:

1.

THE STATE OF KARNATAKA

REP. BY ITS PRINCIPAL SECRETARY,

DEPARTMENT OF RURAL DEVELOPMENT

AND PANCHAYAT RAJ,

M.S.BUILDING, DR.AMBEDKAR ROAD,

BENGALURU - 560 001.

2.

THE GRAM PANCHAYAT

BETTAHALASURU,

JALA HOBLI,

BENGALURU NORTH TALUK,

BENGALURU URBAN DISTRICT,

BY ITS PANCHAYAT DEVELOPMENT OFFICER.

... RESPONDENTS

(BY SMT.PRATHIMA HONNAPURA, AGA FOR R1 (PHYSICAL

HEARING)

SRI T.P.SRINIVASA, ADVOCATE FOR R2 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE

CONSTITUTION OF INDIA PRAYING TO i) QUASH THE DEMANDS

FOR PROPERTY TAX MADE ON THE PETITIONER BY THE 2ND

RESPONDENT BY ITS LETTER DATED 9.5.2017 AND 13.9.2017 AT

ANNX-G AND ANNX-J RESPECTIVELY;

ii) QUASH THE CIRCULAR DATED 19.11.2016 ISSUED BY THE

FIRST RESPONDENT COPY PRODUCED AND MARKED ANNX-K IN

SO FAR AS IT IMPOSES PROPERTY TAX ON THE EDUCATIONAL

INSTITUTIONS FALLING WITHIN GRAM PANCHAYAT AREA.

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IN WRIT PETITION No.19423 OF 2021

BETWEEN:

1.

A.H.MEMORIAL EDUCATIONAL TRUST

HAVING ITS REGISTERED OFFICE AT NO.29,

ALBERT STREET,

RICHMOND TOWN

BENGALURU - 560 025

REPRESENTED BY ITS

MANAGING TRUSTEE

MR. NISAAR AHMED

S/O LATE MEHMOOD AMED

AGED ABOUT 65 YEARS.

2.

PRESIDENCY UNIVERSITY

DIBBALUR VILLAGE,

SINGANAYAKANAHALLI

REPRESENTED BY ITS

MANAGING TRUSTEE

MR.NISSAR AHMED

S/O LATE MEHMOOD AMED

AGED ABOUT 65 YEARS.

... PETITIONERS

(BY SRI S.BASAVARAJ, SR.ADVOCATE FOR

SRI GAUTHAM A.R., (PHYSICAL HEARING))

AND:

1.

THE STATE OF KARNATAKA

REP. BY ITS PRINCIPAL SECRETARY,

DEPARTMENT OF URBAN DEVELOPMENT

M.S.BUILDING, DR. AMBEDKAR ROAD

BENGALURU - 560 001.

2.

THE GRAM PANCHAYAT

SINGANAYAKANAHALLI GRAM PANCHAYAT

YELAHANKA HOBLI

YELAHANKA TALUK

BENGALURU - 560 064

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BY ITS PRESIDENT.

... RESPONDENTS

(BY SMT.PRATHIMA HONNAPURA, AGA FOR R1 (PHYSICAL

HEARING)

SRI M.S.DEVARAJU, ADVOCATE FOR R2 (PHYSICAL HEARING))

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE

CONSTITUTION OF INDIA PRAYING TO QUASH THE DEMAND FOR