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Sri Navabhratha Vidyavardhaka Sangha v. the State of Karnataka

Karnataka HC19 Sept 2025WP/100893/2025

Case brief

AI extract

What is this about?

Property tax exemption for educational institution run on let-out/leased premises; Section 94 Karnataka Municipalities Act 1964 exemption enures to lessor; Section 142(1)(v) demand notice quashed by certiorari; Navodaya Education Trust (WP No.103010 of 2013, order dated 15.01.2021) followed; Town Municipal Council Kampli; writ petition LB-TAX allowed.

What did the court decide?

Certiorari issued quashing the impugned demand notice dated 06.01.2025 (Annexure-G); liberty reserved to respondents to issue a fresh notice for properties used otherwise than for education purposes. ¶32

Sri Navabhratha Vidyavardhaka Sangha Vs the State… — Writ and Judicial Review | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Certiorari issued quashing the impugned demand notice dated 06.01.2025 (Annexure-G); liberty reserved to respondents to issue a fresh notice for properties used otherwise than for education purposes.

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Issue for consideration

Whether the writ petition seeking certiorari against the impugned demand notice dated 06.01.2025 demanding Rs. 6,26,642/- as property tax under Section 142(1)(v), Karnataka Municipalities Act 1964, should be allowed. +1 more

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Court's answer

The writ petition is allowed and a writ of certiorari is issued quashing the impugned demand notice dated 06.01.2025 (No.Nil) demanding Rs. 6,26,642/- under Section 142(1)(v), Karnataka Municipalities Act 1964, issued by Respondent No.2 (Annexure-G).

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Ratio / Principle

The Court disposed of the matter on the footing that, as held in Navodaya Education Trust (order dated 15.01.2021), exemption under Section 94 of the Municipalities Act, 1964 for property used for an educational institution enures to the benefit of the person who lets out the property.

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Key takeaways

Liberty is reserved to the respondents to issue a fresh notice in respect of properties used otherwise than for education purposes.ratio¶38

Detailed headnote1 paragraphs

High Court of Karnataka, Dharwad Bench (Suraj Govindaraj J., 19.09.2025), WP No.100893 of 2025 (LB-TAX): Writ petition allowed; certiorari issued quashing the demand notice dated 06.01.2025 (No.Nil) of the Town Municipal Council, Kampli, demanding Rs. 6,26,642/- as property tax under Section 142(1)(v) of the Karnataka Municipalities Act 1964 on Assessment No.21/16/34 (school premises of the petitioner Sangha). Disposal rested on the lis being covered by the order dated 15.01.2021 in Navodaya Education Trust vs. The Commissioner City Municipal Council Raichur, WP No.103010 of 2013 (followed), where exemption under Section 94 of the Municipalities Act, 1964 was held to enure to the benefit of the person letting out property for an educational institution. Liberty reserved to respondents to issue a fresh notice for properties used otherwise than for education.

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NC: 2025:KHC-D:12749 WP No. 100893 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 19^TH DAY OF SEPTEMBER, 2025 BEFORE

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THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 100893 OF 2025 (LB-TAX)

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BETWEEN:

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Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad

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SRI NAVABHARATHA VIDYAVARDHAKA SANGHA KAMPLI (REGISTERED) INDIRANAGAR, S N PETE KAMPLI – 583 132 BY ITS SECRETARY SRI P NAGESHWARA RAO S/O P AYYANNA TATA AGED ABOUT 68 YEARS R/O KAMPLI TOWN, KAMPLI IN RESPECT OF SRI VIDYASAGARA HIGHER PRIMARY SCHOOL AND SRI VIDYASAGARA RESIDENTIAL HIGH SCHOOL BEARING NO. 21/528/1, IN SY NO 1303/3, 1304/4, 1303/5 PROPERTY ASSESSMENT NO 21-6/34 WARD NO 21, BEHIND KALIKA DEVI TEMPLE BALLARI ROAD, KAMPLI MUNCIPALITY, KAMPLI BALLARI DISTRICT (NOW VIJAYANAGARA DISTRICT) (BY SMT. GAYATRI S.R., ADVOCATE)

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… PETITIONER

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AND:

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THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT BY ITS PRINCIPAL SECRETARY VIDHANA SOUDHA DR AMBEDKAR VEEDI, BENGALURU 01

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NC: 2025:KHC-D:12749 WP No. 100893 of 2025

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HC-KAR

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THE TOWN MUNICIPAL COUNCIL R/BY ITS CHIEF OFFICER TOWN MUNCIPALITY, KAMPLI BALLARI DISTRICT

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(NOW VIJAYANAGAR DISTRICT) – 583 132

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… RESPONDENTS

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(BY SRI. SHARAD V. MAGADUM, AGA FOR R1; SRI B. SHARANABASAVA, ADVOCATE FOR R2)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED DEMAND NOTICE DATED 06.01.2025, BEARING NO.NIL, DEMANDING A SUM OF RS.6,26,642/- TOWARDS PROPERTY TAX, UNDER SECTION 142(1)(v) OF KARNATAKA MUNICIPALITIES ACT 1964, ISSUED BY THE 2^ND RESPONDENT VIDE ANNEXURE-G, IN RESPECT OF PROPERTY ASSESSMENT NO.21/16/34, WARD NO.1, PROPERTY BEARING NO.21528-1, SITUATED AT RIGHT OF BALLARI ROAD, KAMPLI AND ETC.

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

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ORAL ORDER

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(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

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The Petitioner is before this Court seeking for the following reliefs:

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a. Issue a writ in the nature of certiorari quashing the impugned demand notice dated 06.01.2025, bearing No.Nil, demanding a sum of Rs.6,26,642/- towards property tax, under Section 142(1)(v) of Karnataka Municipalities Act 1964, issued by the 2^nd Respondent vide Annexure-G, in respect of property Assessment No.21/16/34, ward No.1, Property bearing No.21-528-1, situated at right of Ballari Road, Kampli,

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3 - NC: 2025:KHC-D:12749 WP No. 100893 of 2025

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HC-KAR

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

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The lis in the present matter is covered by the order

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dated 15.01.2021 in Navodaya Education Trust vs. The Commissioner City Municipal Council

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Raichur in WP No.103010 of 2013 , when this Court has considered the issue of use of lease property for the purpose of running education institution and held that exemption under Section 94 of the Municipalities Act, 1964 would enure to the benefit of the person who will let out property. In that view of the matter, I pass the following;

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ORDER

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i. The writ petition is allowed .

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ii. A certiorari is issued. Impugned demand notice dated 06.01.2025, bearing No.Nil, demanding a sum of Rs.6,26,642/- towards property tax, under Section 142(1)(v) of Karnataka Municipalities Act 1964, issued by Respondent No.2 at Annexure-G, in

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NC: 2025:KHC-D:12749 WP No. 100893 of 2025

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HC-KAR

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respect of property Assessment No.21/16/34, ward No.1, Property bearing No.21-528-1, situated at right of Ballari Road, Kampli is quashed.

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iii. Liberty is reserved to respondents to issue fresh notice

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as regards properties used otherwise then for

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