Case Law Details
City Municipal Vs Akbarpatel (Karnataka High Court)
Karnataka High Court held that exemption to an education institution with regard to payment of property tax is provided under section 94(1-A)(i) of the Karnataka Municipalities Act, 1964 and the said exemption is absolute.
Facts- The petitioner had issued a demand notice on 11.01.2012 u/s. 142(1)(v) of the Act of 1964 calling upon the respondent to make payment of arrears of municipal tax of Rs.38,79,674/- for the period commencing from 01.04.2002 to 31.03.2012.
It is aggrieved by the same that the respondent had preferred an appeal in Crl.Appeal No.134/2012 u/s. 150 of the Act of 1964 before JMFC-I, Bijapur. The said Appeal came to be dismissed on the ground that there was a delay in filing the appeal and that the respondent had not obtained exemption from the CMC for the aforesaid period.
Aggrieved by the same, the respondent preferred a Criminal Revision Petition No.139/2012, which came to be allowed by the II Additional Sessions Judge, Bijapur, holding that in terms of Section 94(1-A)(i) of the Act of 1964, the respondent who is an educational institution is exempted from payment of property taxes. It is aggrieved by the same, the City Municipal Council is before this Court.
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