SRI RAJARAJESHWARI PUBLIC SCHOOL Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The first petitioner - Sri.Rajarajeswari Public School, Heggunda, Bangalore Rural District, owned by the second petitioner have approached this Court by way of the present writ petitions aggrieved by the demand of the respondent Grama Panchayath, Narasipura, Sompura Hobli, Nelamangala Taluk, of the property tax by its communication Annexure-"L" dated 11.3.2016 and Annexure-"N" dated 2.4.2016.

(2.) The first petitioner whose school building is owned by petitioner No.2-Mr.N. Nagaraju have claimed that they are exempted from payment of the said tax liability in view of Rule 6 of The Karnataka Panchayath Raj(Grama Panchayath Taxes and Fees) Rules, 1994 (for short "Rules, 1994") which provides inter-alia that the buildings and lands used solely for charitable or public religious purposes and not let out for rent shall be exempted from levy of tax under Section 199(1) of the Karnataka Panchayath Raj Act, 1993.

(3.) The learned counsel for the petitioners submitted that the first petitioner is running a public school in the said taluk and imparting of education to various students amounts to charitable purpose and therefore, the petitioners would be exempt from payment of property tax demanded by the respondent- Gramapanchayath. The second respondent has issued the impugned communication without considering the reply filed by the petitioners to the said authority vide Annexure-"M" dated 30.3.2016. These documents which are in verna cular language were explained to Court subject to verification by the opposite counsel.