IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 17^TH DAY OF FEBRUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO. 100066 OF 2026 (LB-TAX)

BETWEEN:

DIVINE MERCY PRIMARY AND HIGH SCHOOL MACHHE, REPRESENTED BY ITS SECRETARY SHRI. GERARD JOHN D’SILVA, AGE. 65 YEARS, R/O. TAL/DIST. BELAGAVI-590001.

…PETITIONER (BY SRI. TEJPAL A.KAMAL, ADVOCATE)

AND:

THE TOWN PANCHAYAT OFFICER TOWN PANCHAYAT MACHHE, TAL. AND DIST. BELAGAVI-590001.

…RESPONDENT (BY SRI. HANUMANTHAREDDY SAHUKAR, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI TO QUASH THE IMPUGNED NOTICES ISSUED BY THE MANJANNA E RESPONDENT UNDER ANNEXURE-K, BEARING NO.SAM.PA.PAM.MA/

KAMSHA/BE.NO/CR-2022-23 DATED 26.04.2022, ANNEXURE-L Digitally signed by BEARING NO. PA.PAM.MACHE/KAMSHA/CR-2025-26/252 DATED MANJANNA E Location: HIGH COURT 02.08.2025, ANNEXURE-M, BEARING NO. PA.PAM.MA.CHE/KAMSHA/

OF KARNATAKA D D H at A e: R 2 W 0 A 2 D 6. 0 B 2 E . N 21 CH CR-2025-26/383 DATED 08.10.2025, ANNEXURE-N BEARING

11:31:19 +0530 NO.PA.PAM.MA.CHE/KAMSHA/CR-2025-26/393 DATED 04.11.2025 ISSUE A WRIT OF MANDAMUS AND DIRECT RESPONDENT TO CONSIDER REPRESENTATION OF THE PETITIONER SCHOOL DATED 29.04.2025 BEARING NO. 20/2025-26 VIDE ANNEXURE-P AND ISSUE EXEMPTION OF PROPERTY TAX CERTIFICATE IN FAVOUR OF THE PETITIONER SCHOOL; AND ETC.

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

CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA

ORAL ORDER

The petitioner-school has called in question the demand notices issued by the respondent-Town Panchayat, Machhe, at Annexures-K, L, M & N, demanding property tax, and also sought a writ of mandamus directing the respondent to consider the representation dated 29.04.2025 (Annexure-P) seeking exemption from payment of property tax.

Brief Facts:

2. The petitioner is a recognized non-aided educational institution running primary and high school at Machhe, Belagavi District in the name of ‘Divine Mercy’. The institution has obtained requisite permission from the competent authority under the Public Education Department for running, primary, higher primary and secondary classes, including English Medium.

3. The Gram Panchayath, Machhe, has issued notices in the year 2018 demanding property tax.

Subsequently, after establishment of the Town Panchayat, Machhe, the respondent issued a notice along with the calculation sheet in the year 2022. Thereafter, fresh notices were issued in the year 2025, demanding property tax aggregating to Rs.84,25,485/- and subsequent revised demands.

4. Aggrieved, the petitioner submitted a representation dated 29.04.2025 seeking exemption from property tax contending that the institution is entitled for exemption under the Karnataka Municipalities Act, 1964 (“the Act, 1964” for short).

5. Learned counsel for the petitioner submits that the impugned demand notice is contrary to Section 94(1- A)(i)(ii) of the Act, 1964. Buildings exclusively used for educational purpose by recognized education intuitions are statutorily exempted from property tax. The petitioner school is not engaged in any commercial activity and is purely an educational institution. Therefore, the respondent has no authority to demand property tax in respect of the said property.

6. Per contra, learned counsel appearing for the respondent submits that the impugned notices are only demand and no final adjudication has taken place. The petitioner has already submitted a representation dated 29.04.2025, and the respondent would consider the same in accordance with law and that the writ petition is premature at this stage.

7. This Court has carefully considered the rival contentions and produced the material on record.

8. Section 94(1-A)(i)(ii) reads as under:

(1-A) The following buildings and vacant lands shall be exempted from the property tax, namely:- (a) xxxxx to (h) xxxxx (i) buildings or vacant lands exclusively used for,-

(i) student h