ORDER : 1. Mr. S. Rajashekar, Advocate for Petitioner Mr. A.K. Vasanth AGA for R2 & R3. The petitioner-Bhuvanajyothi Education Trust (R), D.K. District, Karnataka has approached this Court aggrieved by the impugned order at Annexure-A dated 26.05.2016 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 Panchayath Raj (Grama Panchayath Taxes and Fees) Rules, 1994. 2. Upon issuance of notices, the respondent-Chief Executive Officer has filed an affidavit before this Court dated 12.02.2018, 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premises of the petitioner- Institution and therefore, the impugned order passed by his predecessor office has to be withdrawn.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 12.07.2018 are quoted for ready reference: 5. I submit that, when, I came to know that the petitioner had clarified the matter in the writ petitions before this Hon’ble Court, I directed my officials i.e. Deputy Secretary, Dakshina Kannada Zilla Panchayath to make a spot inspection and take photographs to clearly indicate as to which portion of the premises was being used by the Bank. The Deputy Secretary, Zilla Panchayath, having visited the spot and having verified the details, has submitted a report to me to the effect that he has personally visited the spot along with his subordinates and that there is no Bank being run in the said premises. On the contrary, the petitioner is running an Education Institution on the premises, as stated by it in the Writ Petitions. 6. I, therefore, submit that the Order dated 26.05.2016 at Annexure-A to the Writ Petitions herein is incorrect and based on incorrect information in my records and the same must necessarily be recalled by me, which I hereby undertake to do. 7. 6. I, therefore, submit that the Order dated 26.05.2016 at Annexure-A to the Writ Petitions herein is incorrect and based on incorrect information in my records and the same must necessarily be recalled by me, which I hereby undertake to do. 7. I further tender my unconditional apology to this Hon’ble Court for the order that has been passed based on such incorrect information with respect to the specific stand taken by us that since the premises or part thereof is being used for a commercial purpose, it is to be taxed accordingly. 8. I further pray that this Hon’ble Court may leave all other contentions open to us as regards the nature of the Trust/Institution being run on the premises and as to whether it constitutes a Religious or Charitable purpose or not. 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: 6(c) Building of lands, used solely for charitable or public religious purposes and not let out for rent. 4. Since, the fact of the petitioner’s building and land, used solely for charitable or religious purposes and not let out for any rent is a mixed question of fact and law, the said Authority is required to decide the said question on the basis of the evidence led by the petitioner. 5. The learned counsel for the petitioner has admitted before the Court that there is no religious purposes carried out by the petitioner-institution. However, only education institution for charitable purposes is being carried out. However, that fact is also required to be established by the petitioner-institution with the relevant evidence to be led by it before the Assessing Authority viz. the PDO of Shirkadi Grama Panchayath. 6. Accordingly, the present writ petition is disposed of and the impugned order at Annexure-A dated 26.05.2016 is set aside and the matter is remanded back to the Assessing Authority viz. the P.D.O. of Shirkadi Grama Panchayath to re-decide the question of exemption to the petitioner and the Date of Order 15.02.2018 W.P. Nos. the PDO of Shirkadi Grama Panchayath. 6. Accordingly, the present writ petition is disposed of and the impugned order at Annexure-A dated 26.05.2016 is set aside and the matter is remanded back to the Assessing Authority viz. the P.D.O. of Shirkadi Grama Panchayath to re-decide the question of exemption to the petitioner and the Date of Order 15.02.2018 W.P. Nos. 228-229/2017 petitioner is directed to furnish his representation along with the relevant evidence and after giving an opportunity to the petitioner, the respondent-PDO may pass a speaking order in the matter within a period of three months from the date. 7. The petitioner shall appear before the respondent-PDO on 05.03.2018 at 11.00 a.m. The respondent-PDO will also consider the representation of the petitioner for grant of door Number to the building. 8. Writ petitions are disposed of. No costs.