Absolute exemption u/s 94(1-A)(i) is available to education institution towards property tax

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.Ap...