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Judgment
Mohan Shantanagoudar
Petitioner No. 1 is running education institution (nursery, primary & high schools and PUC) with the permission of the Government in its premises. According to petitioner No. l, more than 1000 students are standing and there are about 80 teaching and non-teaching staff. Petitioner Nos. 2 and 3 are the owners of the land and they have leased the land in fevour of petitioner No. l who has set up the educational institutions. Petitioner No. l apprehends that it may be levied with property tax by the respondents. Thus it made a representation as per Annexure-D dated 22.12.2008 for issuing exemption certificate in view of provisions of Section 110(1)(i)(b) of Karnataka Municipal Corporation Act, 1975. Since the said representation is not considered till this day, this writ petition is field with the following prayer:
a Issue a writ of mandamus directing the respondents to consider the representation dated 22.12.2008 submitted by petitioner No. 1 as per Annexure-D and grant exemption of property tax in respect of premises bearing No. 34, Kanakapura Main Road, Basavanagudi, Bangalore-350004
The provisions of Section 110(1)(i)(b) reveal that the building/vacant land exclusively used for educational purposes by recognised education institution are exempted from property tax. If the petitioners are using the property in question exclusively for educational purpose and if petitioner No. 1 is a recognised education institution, the first petitioner is entitled to the relief. However, the same has to be considered by the respondent on merits and in accordance with law after visiting the spot and after verifying the records.
In view of the above, the respondents are directed to consider the representation vide Annexure -D submitted by the first petitioner dated 22.12.2008 on merit''s for granting exemption of property tax in respect of the premises bearing No, 34, Kanakapura Main road, Basavanagudi, Bangalore-560004, as early as possible, but, not later than outer limit of two months from the date of receipt of this order.
Writ petition is disposed of accordingly.