IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF JANUARY, 2019 BEFORE THE HON’BLE MR. JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.745 OF 2018 (LB – TAX) Between:
Mount Mary Education Society (R), No.CA 41/707 5th Phase, Yalahanka New Town Bangalore – 560 064 By its President Sri. A. S. D’Silva ... Petitioner (By Sri. R. A. Devanand, Advocate) And:
1. Bruhath Bangalore Mahanagara Palike, N. R. Road, Bangalore – 560 001 Rep. by its Commissioner 2. The Asst. Revenue Officer Office of the Asst. Revenue Office Bruhath Bangalore Mahanagara Palike Yelahanka Ward No.6122 Yelahanka New Town Bangalore – 560 064. ... Respondents (By Sri. Kempanna, Advocate) This petition is filed under Articles 226 and 227 of the Constitution of India, praying to declare that the petitioner’s institution called as “Mount Mary Education Society (R) situated at No.C.A. 41/707M V Phase, Yalahanka New Town, Bangalore – 560 064, is totally exempted from payment of tax under Section 110 I(i)(a) of K.M.C. Act of 1976 as the respondents do not have right to impose and collect the same and etc.
This petition coming on for Orders, this day, the Court made the following:
ORDER The petitioner, which is said to be an Educational Institution, has filed the present petition seeking for a declaration that the petitioner’s Society is exempted from payment of tax under Section 110 (1) (i) (b) of Karnataka Municipal Corporations Act, 1976 (hereinafter referred as ‘Act’ for short) and has further sought for a direction claiming refund of tax collected earlier, consequent to granting of relief as regards exemption.
2. Petitioner states that pursuant to the show cause notice issued by the respondent No.1-BBMP Authority, petitioner has furnished its reply on 23.11.2018 and hence, had requested the BBMP Authorities to keep in abeyance the show cause notice.
3. Sri. Kempanna, learned counsel for the respondent No.1 points out that the appropriate procedure be followed for the seeking of exemption. That the petitioner is required to file an application in prescribed form claiming exemption. It is further submitted that if the application is filed along with necessary documents, the said application will be considered after affording opportunity of personal hearing to the petitioner, in accordance with law.
4. Accordingly, taking note of the submission of learned counsel for BBMP, it would be appropriate to direct the petitioner to approach respondent No.1 to file an application in the prescribed form and as per procedure seeking for exemption under Section 110 (1) of the Act under the specific clause as is applicable with necessary enclosures.
5. If such application is filed before respondent No.1 within 10 days from the date of receipt of certified copy of the order, same would be considered by the BBMP Authorities in accordance with law, after affording an opportunity of hearing. The said process of considering the application for exemption filed by the petitioner is to be concluded within five weeks from the receipt of application claiming exemption by the petitioner.
6. It is made clear that in the light of the claim as regards exemption, the show cause notice would be kept in abeyance till the disposal of the application filed by the petitioner seeking for exemption and that further no action will be taken pursuant to the show cause notice till the disposal of the application of the petitioner.
All other contentions of the parties are kept open and petitioner is at liberty to take appropriate steps after disposal of the application by the respondent No.1 Authorities. Hence, in the facts of the present case, no further orders are required as regards prayer Nos. (a) and (b) sought for by the petitioner in the petition.
Accordingly, writ petition is disposed of in light of the observations made above.
Sd/- JUDGE SN/-