Dismissed

Cuavery Educational Trust v. the State of Karnataka

Karnataka HC26 Sept 2023WP/2012/2023

Case brief

AI extract

What is this about?

The High Court of Karnataka dismissed a PIL filed by Cauvery Educational Trust challenging property tax liability on private educational institutions within the BBMP area. The court disposed of the writ petition by reliance on a precedent decided on the same subject matter on the same date.

What did the court decide?

Writ petition dismissed in terms of W.P.No.12954/2021; any paid amount directed to be adjusted towards future tax payment.

Cuavery Educational Trust Vs the State of Karnataka — Writ and Judicial Review | Karnataka HC (2023)

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1 - NC: 2023:KHC:35106 WP No. 2012 of 2023

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 26^TH DAY OF SEPTEMBER, 2023 BEFORE

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THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ

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WRIT PETITION NO. 2012 OF 2023 (LB-TAX)

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BETWEEN:

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CAUVERY EDUCATIONAL TRUST REGISTERED UNDER THE INDIAN TRUST ACT, 1962 LAWRENCE HIGH SCHOOL CA NO. 3, 9TH MAIN, HSR LAYOUT SECTOR-6, BANGALORE - 560 102. REPRESENTED BY ITS MANAGING TRUSTEE P. M. SUBBAIAH, S/O LT P. C. MANDAPPA, AGED 67 YEARS

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…PETITIONER

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(BY SRI. GOUTHAM A. R., ADVOCATE)

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AND:

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Digitally signed by NARAYANAPPA LAKSHMAMMA Location: HIGH COURT OF KARNATAKA

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THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY DEPARTMENT OF URBAN DEVELOPMENT, M. S. BUILDING, DR. AMBEDKAR ROAD, BANGALORE - 560 001.

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BRUHAT BENGALURU MAHANAGARA PALIKE REPRESENTED BY ITS COMMISSIONER N. R. SQUARE, BENGALURU - 560 002, KARNATAKA …RESPONDENTS (BY SMT. B.P.RADHA, AGA FOR R1; SRI. B.L.SANJEEV, ADVOCATE FOR R2)

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NC: 2023:KHC:35106 WP No. 2012 of 2023

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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 AND ETC.,

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

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ORDER

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The petitioner is before this Court seeking for

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following reliefs:

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i) 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;

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In the alternate

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ii) Declaring that Sections 144 and 152 of the Bruhat Bangalore Mahanagara Palike Act 2020 in so far as it imposes property tax on the private educational institutions established and administered within BBMP Area is unconstitutional and violative of Article 14 of the Constitution of India.

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iii) Striking down the Circular dated 29:3:2021 bearing No.Ja.Aa(kam) PR 2607: 2020-2021 issued by the second respondent BBMP copy produced and marked as Annexure-E.

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iv) Pass such and further relief/s as this Hon'ble Court may deem just and necessary in the facts and circumstances of the case in the interest of justice and equity.

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3 - NC: 2023:KHC:35106 WP No. 2012 of 2023

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The lis in the above matter is similar to that which is covered under W.P.No.12954/2021 (Management

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Association of Schools Karnataka & Anr. vs. State of Karnataka & Anr.) , which has been disposed on 17.04.2023. As such, the order passed in W.P.No.12954/2021 would be equally applicable to

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the present matter. Hence, I pass the following:

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ORDER

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i. The Writ Petition is disposed of in terms of W.P.No.12954/2021.

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ii. It is made clear that the amount, if any, paid or deposited is directed to be adjusted towards future tax payment due by the petitioner on the said property.

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Sd/JUDGE

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List No.: 1 Sl No.: 24

Cuavery Educational Trust v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

Cuavery Educational Trust v. the State of Karnataka

Case brief

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