ST MARYS SCHOOL Vs. CANTONMENT BOARD MEERUT

JUDGEMENT

(1.) Heard counsel for the parties. Leave granted.

(2.) These appeals are preferred against the judgment of the Allahabad High Court allowing the writ petition filed by the Contonment Board, Meerut and remitting the matter to the appellate authority with a direction that the appellate authority shall give an opportunity to the petitioners to comply with Section 87 of the Cantonment Act. The question partains to the accessibility of the buildings owned by the petitioner to property tax. The appellants' case is that by virtue of Section 99 of the Act, they are exempt from tax. The assessing authority held that they do not satisfy the requirement of Section 99 and, therefore, not entitled to exemption. Against that order the appellants filed an appeal but they did not deposit the tax as required by Section 87. Even so, the appeal was allowed by the appellate authority on the ground that the appellants are entitled to the benefit of Section 99. It is against the order that the writ petition was filed by the Cantonment Board in the High Court. The High Court held that the requirement of Section 87 is mandatory and accordingly remitted the matter with the above directions.

(3.) Sir Sorabjee, learned counsel for the appellants, challenges the validity of Section 87 on the ground that it places onerous conditions in the way of the right of appeal. The learned counsel relies upon the decision of this Court in Shyam Kishore v. Municipal Corporation of Delhi, (1993) 1 SCC 22, which deals with a similar provision of appeal, viz., Section 107 (b) of the Delhi Municipal Corporations Act, 1957. The validity of the said provision was challenged and it was repelled with the following observations and clarifications: