Kle Societys S S Sk Comp Pu College v. the State of Karnataka
Property tax exemption – educational institution
Case brief
What is this about?
Karnataka High Court Dharwad Bench, WP No. 102455 of 2025 (LB-TAX), decided 09-07-2025 by Pradeep Singh Yerur J. Keywords: property tax exemption educational institution; Section 110(1)(i) Karnataka Municipal Corporations Act 1976; recognised educational institutions; students hostels not for profit; Gram Panchayat Ankali Chikodi Belagavi tax notice quashed 30.12.2024; writ of mandamus exemption; parity W.P.No.101205/2024 Coordinate Bench; Karnataka Gram Swaraj and Panchayat Raj Act 1993 Sections 2 and 6 non-educational properties taxable; KLE Society Belagavi; petition allowed.
What did the court decide?
Petition allowed; impugned notice dated 30.12.2024 of respondent No.2 demanding tax in respect of the education institution quashed; writ of mandamus issued directing respondent No.2 to pass suitable order exempting payment of tax to the education institution run by the petitioner; respondent at liberty to impose tax on other properties not falling within the education institution under Sections 2 and 6 of the Karnataka Gram Swaraj and Panchayat Raj Act, 1993; petitioners to furnish all necessary documents to respondent No.2 seeking exemption. (Refund of tax already collected, prayed for in the petition, was not granted in the operative order.)