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. 107571 OF 2025 (LB-TAX)

BETWEEN:

DEVI EDUCATIONAL TRUST (REGISTERED TRUST), VIJAYA NAGAR COLONY, HAVAMBHAVI, BALLARI-583 101, REPRESENTED BY ITS SECRETARY, B. VENKTATA RANGA REDDY, AGE ABOUT 53 YEARS, OCC. SECRETARY, R/O. VIJAYANAGAR COLONY, SIRUGUPPA ROAD, HAVAMBHAVI BALLARI-583 101.

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

LAXMAN KATTIMANI Location: HIGH COURT OF AND KARNATAKA DHARWAD BENCH

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 I DECLARE THAT THE PETITIONER 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 BEING USED TO RUN THE EDUCATIONAL PURPOSE BY THE PETITIONER 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 petition is covered in terms of the order dated 19.08.2025 in W.P.No.102516 of 2025.

3. Learned counsel for respondent No.2 does not dispute the statement. In the aforementioned case, the Court has held as under:

“2. The petitioners are before this Court seeking for the following reliefs:

A. Declare that petitioner No.1 being an educational institution is exempted from paying property Tax under section Karnataka Gram Swaraj and Panchayat Raj Act, 1993 in respect of the property bearing ID No. 150400800100120152 situated in Yadrav.

B. Issue a writ in the nature of Mandamus directing the respondent no.2 to refund the tax collected by the petitioner till date.

C. Issue such other writ or order as deemed fit in the interest of Justice and Equity.

3. What has essentially been sought is a declaration that the petitioners’ institution is exempt from property tax under the Karnataka Grama Swaraj and Panchayat Raj Act, 1993. The exemption under the said Act is applicable only in respect of property and buildings exclusively used for educational purposes.

4. It is for the petitioner to provide such documents as are necessary to respondent No.2 as regards the property and buildings concerned. Needless to say, if there is any property or building used for purposes other than educational, respondent No. 2 would be entitled to levy property tax.

5. With the above observations, the writ petition stands disposed of.”

4. Since it is not disputed that the issues raised in the petition are covered in terms of order dated 19.08.2025 in W.P.No.102516/2025, the writ petition is disposed of on similar terms as ordered in W.P.No.102516/2025.

Sd/-

(ANANT RAMANATH HEGDE)

JUDGE AM CT:BCK LIST NO.: 1 SL NO.: 68