IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF APRIL 2019 BEFORE THE HON’BLE MR. JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.10433/2019 (LB-TAX) Between:
New Blossoms Education Society, Blossoms School Building, Bagalagunte Main Road, Nagsandra Post, Bengaluru-560073, Represented by its Secretary Sri D. Shashikumar, Aged 49 years, S/o Shri Devappa. ... Petitioner (By Sri G.R. Mohan, Advocate) And:
1. The Commissioner, Bruhath Bengaluru Mahanagara Palike, Hudson Circle, Bengaluru-560001.
2. The Joint Commissioner, Bruhath Bengaluru Mahanagara Palike, Dasarahalli Zone, Bengaluru.
3. The Assistant Revenue Officer, Bruhath Bengaluru Mahanagara Palike, Dasarahalli Zone, Bengaluru. ... Respondents (By Sri S.N. Prashanth Chandra, Advocate for R1 to R3) This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to direct the respondents to consider the representation dated 17.01.2019 as per Annexure-F in the light of the various directions issued by this Hon’ble Court and etc., This Writ Petition coming on for Orders this day, the Court made the following:
ORDER The petitioner which is to be a registered Education Society having been recognized by the Education Department has sought for consideration of the representation at Annexure-F, wherein the petitioner has sought for exemption from payment of tax as the petitioner is running Educational Institution.
2. The petitioner states that exemption is available under Section 110(1)(i)(b) of the Karnataka Municipal Corporation Act, 1976 and the said exemption ought to be extended to the petitioner’s institutions. The petitioner states that till date, the request of petitioner for consideration of his representation for exemption has not attained any finality and the respondent-BBMP has not decided on such request.
3. Learned counsel for the respondent-BBMP submits that the question as to whether the petitioner’s institutions can avail of the exemption from payment of tax is a matter that could be considered and decided upon furnishing of necessary material.
4. Taking note of the said submission, the petitioner is directed to make a fresh representation with all relevant materials for claiming exemption from payment of property tax in terms of Section 110(1)(i)(b) of the Karnataka Municipal Corporation Act, 1976, such representation to be made to respondent No.1 on or before 5th May 2019. The petitioner to appear before respondent No.1 on 15th May 2019, respondent shall consider the representation that is filed along with necessary material by affording an opportunity of personal hearing after obtaining necessary records as may be required for the purpose of adjudication and considered decision to be taken within a period of four weeks from the date, the petition appears before respondent No.2. In the meanwhile, the respondent- BBMP not to take any precepitative action as regards the demand made without prejudice to his contentions raised and subject to final adjudication by the Respondent authority. The petitioner undertakes to pay 25% of the tax amount till the issue as regards the exemption sought for by the petitioner attains finality.
Accordingly, subject to the above observation the petition is disposed of.
Sd/- JUDGE ssb