MUNICIPAL COUNCIL TIRUPATHI Vs. TIRUMALAI TIRUPATHI DEVASTHANAM

JUDGEMENT

(1.) This appeal by the defendant in the original suit is by certificate granted by the High Court of Andhra Pradesh to appeal against the judgment and decree of the said Court of 27th February, 1968. The facts may briefly be stated.

(2.) The respondent (hereinafter to be described as the plaintiff) is the Tirumalai Tirupathi Devasthanam represented by its executive officer. The plaintiff instituted a suit in the court of the Subordinate Judge, Chittoor, on 10th March, 1961 praying for a declaration that the building known as "Tirumala Tirupathi Devasthanam New Choultry" situated within the area of the Municipal Council Tirupathi (hereinafter described as the defendant) bearing assessment No. 5361 of Tirupati Municipality, is exempted from property tax under Section 83 (1)(b) of the Madras District Municipalities Act 1920 (Madras Act V of 1920), briefly the Act, and for directing the defendant to refund the sum of Rupees 22,306.40, the amount of tax so far paid under protest. It appears that the plaintiff paid property tax in respect of this building for several years under protest and without prejudice to its right to file a suit. After the plaintiff failed to get redress from the authorities, the suit was filed. The plaintiff states in the plaint.

(3.) By consent of parties, a large number of documents were marked as exhibits, and the plaintiff examined only the Superintendent of the New Choultry as the sole witness while the defendant did not adduce any oral evidence. The Subordinate Judge dismissed the suit observing as follows:-