The High Court of Karnataka disposed of a writ petition where the amending of the BBMP Act, 2020 removed discrimination against private education institutions regarding property tax exemption, making the challenges non-survivable.
The challenges to Section 152(1)(i)(b), the circular dated 29.03.2021, and the demand notices were quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WP No. 1235 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF APRIL, 2023
BEFORE
THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 1235 OF 2022 (LB-BMP)
BETWEEN:
Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka
(BY SRI. GOUTHAM A.R., ADVOCATE)
…PETITIONERS
AND:
WP No. 1235 of 2022
KARNATAKA - 560 002.
…RESPONDENTS
(BY SRI. NITYANANDA K.R., AGA FOR R1; SMT. RAKSHITHA D.J., ADVOCATE FOR R2)
THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE PRIVATE EDUCATIONAL INSTITUTIONS ESTABLISHED AND ADMINISTERED WITHIN BRUHAT BANGALORE MAHANAGARA PALIKE AREA ARE NOT LIABLE TO PAY PROPERTY TAX UNDER THE BRUHAT BANGALORE MAHANAGARA PALIKE ACT 2020 IN THE ALTERNATE AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
WP No. 1235 of 2022
WP No. 1235 of 2022
to be quashed on account of Section 152(1)(i)(b) of BBMP Act has been amended by clarifying that any institution which is recognized by the government or local authority would be entitled for exemption.
Sd/JUDGE
GJM CT: THK
3 issues framed by the court
Whether the exclusion of private educational institutions from property tax exemption under Section 152(1)(i)(b) of the BBMP Act, 2020 violates Article 14 of the Constitution of India.
Whether the circular issued by the BBMP under the said provision remains valid following an amendment to the Act.
Whether the demand notices issued based on the impugned circular require quashing post-amendment.
2 provisions across 2 enactments
S.V. Educational Trust
Regency Public School
The State of Karnataka
Bruhat Bengaluru Mahanagara Palike
Suraj Govindaraj
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
