K L E Societys C I Munavalli Polytechnic v. the State of Karnataka
Property tax exemption – Educational institutions – Section 110(1)(i)(b), Karnataka Municipal Corporations Act, 1976
Case brief
What is this about?
Single-judge oral order dated 21-04-2025 by Justice Jyoti Mulimani, High Court of Karnataka, Dharwad Bench (NC: 2025:KHC-D:6645), in W.P. No. 102228 of 2025 (LB-TAX). Petitioners K.L.E. Society's C.I. Munavalli Polytechnic and Karnataka Lingayat Education Society challenged a Hubli-Dharwad Municipal Corporation notice demanding property tax on a building used for educational institutions. Relying on Section 110(1)(i)(b) of the Karnataka Municipal Corporations Act, 1976, the Court held educational institutions are exempt from property tax, declared petitioner No.1 exempt, and allowed the writ petition. No precedents were cited.
What did the court decide?
Declaration that petitioner No.1 – Educational Institution is exempted from payment of property tax; writ petition allowed. ¶34