KAMALA GAIND Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner claims exemption under S. 115(4)(a) of the Delhi Municipal Corporation Act, 1957 from the liability of paying general tax leviable under the said section.

(2.) The case of the petitioner is that it is a non-profit making registered society and its object is to organize and run schools in Delhi and elsewhere with a view to promote education and welfare. Accordingly it is running a school with the name of General Raj's School in Delhi in a building constructed for that purpose. A demand was made by the appropriate authority of the Municipal Corporation for payment of general tax under the Act and the exemption claimed by the petitioner was rejected. In this situation the petitioner moved the Delhi High Court under Art. 226 of the Constitution for appropriate relief. The writ petition was dismissed in limine by the following order:

(3.) The learned counsel for the petitioner has contended that in view of the language of S. 115(4)(a), quoted below, it is not correct to suggest that to qualify for exemption from the tax liability it is necessary for a society to offer medical relief:-