M/S. Seema Educational Society (R) v. the State of Karnataka
Case brief
What is this about?
Seema Educational Society; Sarjapura Grama Panchayat; State of Karnataka; Deputy Commissioner Bengaluru Urban District; gram panchayat property tax; educational institution tax exemption; Rule 10(c)(ii); Karnataka Gram Swaraj and Panchayat Raj (Gram Panchayat Tax, Rate and Fees) Rules, 2025; demand notice dated 18.11.2025 No. S.GRA. PAN.RA./2025-26; Article 14 Constitution; Article 226 Constitution; certiorari; mandamus; ultra vires; arbitrary; discriminatory; withdrawal of petition; dismissed as withdrawn; WP No. 4128 of 2026 (LB-TAX); High Court of Karnataka; B M Shyam Prasad; 05.06.2026.
What did the court decide?
On the learned counsel for the petitioner filing a memo for withdrawal, the petition is dismissed as withdrawn; none of the issues raised (challenge to Rule 10(c)(ii), the demand notice, or property tax exemption) was adjudicated.