SESHADRIPURAM LAW COLLEGE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner, an educational institution is before this Court aggrieved of the demand notice dtd. 18/1/2023 raised by the respondent-Bruhat Bengaluru Mahanagara Palike, seeking payment of property tax. The petitioner has also called in question the provisions contained in Sec. 152(1)(i)(b) of the Bruhat Bengaluru Mahanagara Palike Act, 2020 (hereinafter referred to as the 'BBMP Act' for short); Circular dtd. 29/3/2021 issued by the second respondent-Commissioner, BBMP etc.

(2.) It appears that the Karnataka Municipal Corporations Act, 1976 which was earlier governing the municipal area including the BBMP had a provision contained in Sec. 110 of the said Act, granting exemption from payment of property tax to educational institutions which were established for the purpose of education, recognized by the Government or local authority. However, on the enactment of the BBMP Act, 2020, such a provision was discontinued in the similar provision contained in Sec. 152 of the Act. Nevertheless, when many such institutions filed writ petitions before this Court and interim orders were passed by this Court, the State Government appears to have taken note of the same and amended the provisions contained in Sec. 152(1)(i)(b) of the BBMP Act, on 10/3/2023 substituting the provision re-introducing similar provisions that were earlier available in the Karnataka Municipal Corporations Act, 1976, to exempt such educational institutions from payment of property tax. In view of the same, all such writ petitions which were pending consideration before this Court were disposed of including the case of the Management Association of Schools, Karnataka and Another Vs. the State of Karnataka and Others in W.P.No.12954/2001 dtd. 17/4/2023. Learned Counsel for the respondent-BBMP submits that similar orders may be passed in this writ petition taking note of the amendment brought to the BBMP Act.

(3.) Consequently, this Court proceeds to pass the following order: