BHUVANAJYOTHI EDUCATION TRUST (R) Vs. GRAM PANCHAYATH, SHIRTHADY, MANGALORE TALUK, DAKSHINA KANNADA DISTRICT AND OTHERS

JUDGEMENT

(1.) The petitioner-Bhuvanajyothi Education Trust (R), Dakshina Kannada District, Karnataka has approached this Court aggrieved by the impugned order at Annexure-A, dated 26-5-2016 passed by the respondent-Chief Executive Officer, D.K. District, Zilla Panchayath rejecting the appeal of the present petitioner-Institution and holding that the petitioner was not entitled to exemption from property tax in terms of Rule 6(c) of the Karnataka Panchayat Raj (Grama Panchayat Taxes and Fees) Rules, 1994.

(2.) Upon issuance of notices, the respondent-Chief Executive Officer has filed an affidavit before this Court dated 12-2-2018, in which he has admitted that upon re-verification of the facts by the Deputy Secretary of the Zilla Panchayath, it has been found that there is no commercial activity in the form of the Bank running in the premises of the petitioner-Institution and therefore, the impugned order passed by his predecessor office has to be withdrawn. He has undertaken in the said affidavit, he will withdraw the said impugned order. Paras 5 to 8 of the said affidavit dated 12-7-2018 are quoted for ready reference:

(3.) Having heard the learned Counsel for the parties, this Court is satisfied that the petition deserves to be disposed of with a direction to the respondent-PDO of the concerned Grama Panchayath at Shirkadi to decide the question of exemption or taxability of the petitioner-Trust in the light of Rule 6(c) of the Rules, which is quoted below for ready reference: