IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 12^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MS. JUSTICE JYOTI M WRIT PETITION NO. 102329 OF 2026 (LB-TAX)

BETWEEN:

1. KLE SMT. MALUTAI SHIVAPUTRA SHIRAKOLI SCHOOL, AT POST GAVANAL, TQ. HUKKERI, DIST. BELAGAVI, BY ITS PRINCIPAL, MR. BASAVARAJ KADEMANI, AGE: MAJOR, OCC: SERVICE, R/O ANKALI, TQ: CHIKKODI, DIST. BELAGAVI-590002.

2. THE KARNATAK LINGAYAT EDUCATION SOCIETY, BELAGAVI, KLE SOCIETY, COLLEGE ROAD, R/BY ITS SECRETARY, DIST. BELAGAVI, SR. B.G.DESAI, AGE. 63 YEARS, OCC. SECRETARY, R/O. BELAGAVI 590001.

…PETITIONERS (BY SRI.ANKIT DESAI, ADVOCATE FOR SRI.M.B.HIREMATH, ADVOCATE)

AND:

Digitally signed by PREMCHANDRA 1. THE STATE OF KARNATAKA, M R L C o O c U at R io T n O : F HIGH DEPARTMENT OF URBAN DEVELOPMENT, KARNATAKA BY ITS PRINCIPAL SECRETARY, VIDHAN SOUDHA, DR. AMBEDKAR VEEDI, BENGALURU-01.

2. THE GRAM PANCHAYAT, KAMATANUR, TQ. HUKKERI, DIST. BELAGAVI-590002, BY PANCHAYAT DEVELOPMENT OFFICER.

…RESPONDENTS (BY SRI.P.N.HATTI, HCGP FOR R1;

SRI.BHUSHAN.B.KULKARNI, ADVOCATE FOR R2)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Counsel Sri.Ankit Desai., on behalf of Sri.M.B.Hiremath., for the petitioner and Sri.P.N.Hatti., HCGP for respondent No.1-

State have appeared in person.

2. Though petition is listed for preliminary hearing, with the consent, it is heard.

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

“A. Issue a writ in the nature of certiorari quashing the impugned demand notice dated 14.01.2026 stating that the petitioner is liable to pay the property tax for the property ID number 150400600700220321 situated at Kamatanur wherein petitioner No.1 school is being run which is produced at Annexure-D;

B. Issue a writ in the nature of Mandamus directing the respondent No.2 to pass an order exempting the educational institutions from paying property tax under Section Karnataka Gram Swaraj and Panchayat Raj Act, 1993;

C. Issue a writ in the nature of Mandamus directing the Respondent No.2 to refund the tax collected by the petitioner till dated;

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

4. Counsel for the respective parties urged several contentions. Heard the arguments and perused the papers with care.

5. 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.

6. 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.

7. With the above observations, the writ petition is disposed of Sd/-

(JYOTI M)

JUDGE AM/List No.: 1 Sl No.: 18