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. 107560 OF 2025 (LB-TAX)

BETWEEN:

THE HUDA EDUCATIONAL MINORITY SOCIETY, BY ITS SECRETARY, COWL BAZAR, BALLARI-583 101, MOHAMMAD EDRIS, AGE. MAJOR, OCC. SECRETARY, R/O. COWL BAZAR, BALLARI-583 101.

… PETITIONER (BY SMT. GAYATRI S.R., ADVOCATE)

AND

1. THE STATE OF KARNATAKA, DEPARTMENT OF URBAN DEVELOPMENT, BY ITS PRINCIPAL SECRETARY, Digitally signed by CHANDRASHEKAR VIDHANA SOUDHA, LAXMAN KATTIMANI Location: HIGH DR. AMBEDKAR VEEDHI, COURT OF KARNATAKA DHARWAD BENCH 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-3, 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 ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICES DATED 13.07.2022 AND 16.09.2023 ISSUED BY THE 3^RD RESPONDENT WHICH ARE PRODUCED AT ANNEXURE-D AND ANNEXURE-D1 AND DECLARE THAT PETITIONER BEING AN EDUCATIONAL INSTITUTION IS EXEMPTED FROM PAYING PROPERTY TAX UNDER SECTION 110(1)(I) OF KARNATAKA MUNICIPAL CORPORATIONS ACT

1976.

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 respondent No.1. Sri. Sharanabasavaraj C.S., learned counsel, is directed to accept notice for respondents No.2 and 3.

2. The petitioner is before this Court seeking for the following reliefs:

a. Issue a writ in the nature of certiorari quashing the impugned notices dated 13.07.2022 and 16.09.2023 issued by 3^rd respondent which are produced at Annexure- D And D1;

b. Declare that petitioner being an educational institution is exempted from paying property tax under section 110(1)(i) of karnataka municipal corporations act 1976; and issue such other writ or order as deemed fit in the interest of Justice and Equity.

3. The lis in the present matter has been considered by this Court in detail in the case of the Karnataka Lingayat Education Society, Belgaum & Anr., vs.

The State of Karnataka & Anr.,, W.P.No.100260/2025 dated 23.1.2025 and the same would be equally applicable to the present matter.

4. Hence, I pass the following:

ORDER i. The Writ Petition is allowed.

ii. A writ of certiorari is issued, the impugned notice dated 13.07.2022 issued by respondent No.3 vide Annexure-D and the notice dated 16.09.2023 issued by respondent No.3 vide Annexure-D1, are quashed.

iii. Liberty is reserved to respondent No.2 to conduct a survey and identify the properties which are not exclusively used for education purposes and raise demand in respect of those properties which are used for commercial purposes and not used exclusively for education purposes.

In view of disposal of the main petition, pending I.As., if any, do not survive for consideration. Hence, the same stands disposed.

Sd/-

(ANANT RAMANATH HEGDE)

JUDGE AM CT:BCK LIST NO.: 1 SL NO.: 63