IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 15^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 107570 OF 2025 (LB-TAX)

BETWEEN:

THE VIJAYA VINAYAKA ACADEMY TRUST, (REGISTERED TRUST), 18/13, BOMMANHAL ROAD, MUNDALUR COMPOUND, MILLERPET, BALLARI-583 101, REPRESENTED BY ITS SECRETARY, M. RAJKUMAR S/O. M. RAMAPPA, AGE ABOUT 60 YEARS, OCC. SECRETARY, R/O. 18/13, BOMMANHAL ROAD, MUNDALUR COMPOUND, MILLERPET, BALLARI-583 101.

… PETITIONER Digitally signed by CHANDRASHEKAR (BY SMT. GAYATRI S.R., ADVOCATE)

LAXMAN KATTIMANI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH AND

1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU-01.

2. THE BALLARI CITY CORPORATION, R/BY ITS COMMISSIONER, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583 101.

3. THE DIVISIONAL COMMISSIONER, DIVISIONAL OFFICE-1, THE BALLARI CITY CORPORATION, GADAGI CHENNAPPA CIRCLE, (ROYAL CIRCLE), BALLARI-583 101.

… RESPONDENTS (BY SRI. SHARANABASAVARAJ C.S., ADVOCATE FOR R2 AND R3;

SRI. ASHOK T. KATTIMANI, AGA FOR R1)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND

227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE PETITIONER NO.1 BEING AN EDUCATIONAL INSTITUTION IS EXEMPTED FROM PAYING PROPERTY TAX UNDER SECTION 110(1)(I) OF KARNATAKA MUNICIPAL CORPORATIONS ACT 1976 IN RESPECT OF THE PROPERTY BEARING T.S. NO.642/1B/2 TO THE EXTENT WHICH IS USED FOR EDUCATIONAL PURPOSE SITUATED WITHIN THE REGION AND SUB REGION DISTRICT OF BALLARI CITY, RUPANGUDI ROAD, CMC WARD NO.15, CORPORATION WARD NO.9 CTS WARD NO.9 BLOCK, ANNEXURE-A AND ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO REFUND THE TAX COLLECTED BY THE PETITIONER TILL DATE.

THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

ORAL ORDER

(PER: THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE)

1. Learned Additional Government Advocate accepts notice for respondents No.1. Shri Sharanabasavaraj C.S., learned counsel accepts notice for respondents No.2 and 3.

*“2. Learned counsel for the petitioner submits that the issue involved in the present petition is covered in terms of the order dated 22.02.2024 in W.P. No.101205/2024.

In the said case, the Court has held as under:-

“6. The decision in Hindustan Aeronautics Limited vs. State of Karnataka, Department of Housing and Urban Development, (2011) 1 Kar.L.J. 564 was one which is rendered in terms of the General Exceptions under Section 110(1)(j) of the Act which related to buildings or lands belonging to Central Government or State Government. In terms of the said provision, there is no complete exemption to a Central Government or a State Government. The exemption is qualified in terms of the building being used for the purposes of the Government which would be exempted and if the property is used for residential or commercial purposes, even the Central Government or the State Government would be required to make payment of property tax. It is in those circumstances that this Court has held that an application has to be made for grant of exemption since there has to be an application of mind to determine if the concerned property since the usage of the concerned property would be amenable for exemption or not.

7. Section 110(1)(i) of the Karnataka Municipal Corporations Act, 1976 is reproduced hereunder:

(i) building or lands exclusively used for,-

(a) Students hostels which are not established or conducted for profit;

(b) educational purposes by recognized educational institutions;

(c) the offices of Labour Associations registered under the Trade Union Act, 1926 and belonging to such Association;”

8. An examination of the above would indicate that there is a general exemption from making payment of taxes in respect of building which is used for educational institution or purpose is concerned. There would be no requirement for application of mind to ascertain if the exemption is available