IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17^TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 4013 OF 2026 (LB-TAX)

BETWEEN:

SHREE PARVATHAMMA NARASIMHAIAH CHARITABLE TRUST (R), BELAWADI, SRIRANGAPATTANA TALUK, MANDYA DISTRICT- 571 477.

REP. BY ITS SECRETARY, SRI. S. RAJENDRA.

[REGISTERED UNDER TRUST ACT]

…PETITIONER (BY SRI SRINIVASA D C, ADVOCATE)

AND:

1. THE STATE OF KARNATAKA, BY ITS PRINCIPAL SECRETARY, RURAL DEVELOPMENT & PANCHAYATH RAJ DEPARTMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BENGALURU- 560 001.

Digitally signed by SHWETHA

2. NAGUVANAHALLI GRAMA PANCHAYAT, RAGHAVENDRA BY ITS PANCHAYATH DEVELOPMENT OFFICER, Location: HIGH COURT OF NAGUVANAHALLI VILLAGE, KARNATAKA SRIRANGAPATTANA TALUK, MANDYA DISTRICT- 571 438.

…RESPONDENTS (BY SMT. SPOORTHI V, HCGP FOR R-1;

SRI M.S DEVARAJU, ADVOCATE FOR R-2)

THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMUNICATION IN NO. NAGRAAPAMNAM/118/2024-25 DATED 02.01.2025 MADE BY THE R-2 GRAMA PANCHAYATH TO THE PETITIONER REFUSING TO EXEMPT THE PROPERTY TAX OF THE PETITIONER'S EDUCATIONAL INSTITUTION AND TO COLLECT THE PROPERTY TAX IN ACCORDANCE WITH LAW V