SITA BHATEJAS NURSING HOME Vs. DIST JUDGE BANGALORE

JUDGEMENT

(1.) 1. This writ appeal is presented against the order of the learned single Judge dismissing the writ petition presented by the appellants, on the ground that a revision petition under Section 115 of the CPC lies to this Court against the order made by the District Court Bangalore.

(2.) The facts of the case in brief are as follows : The first appellant is a Nursing Home and according to the appellants it is a charitable institution. The appellants were aggrieved by the levy of property tax to the buildings belonging to the first appellant. The building is situated within the city of Bangalore and is governed by the provisions of the Karnataka Municipal Corporations Act 1976 (for short the Act). Section 110 of the Act, grants general exemption from the property tax. Clause (c) thereof exempts the charitable hospitals, and dispensaries from payment of property tax. As property tax were levied on the hospital building belonging to the first-appellant an appeal was preferred before the Taxation Appellate Committee of the Corporation which is the Appellate Authority under Rule 18 of the Taxation Rules incorporated in Schedule III to the Act. The appeal was dismissed. According to the appellants, a person who was the Administrator, exercising the power of the appellate authority heard the matter and his successor disposed of the appeal. Aggrieved by the said order the appellants preferred an appeal before the District Court Bangalore under Rule 20 of the Taxation Rules. Rules 20 and 21 thereof reads :

(3.) Thereafter an application was made by the appellants before the District Court for referring the questions of law arising for consideration in the appeal, to this Court. This application was ma; e under Rule 22 of the Taxation Rules. Rules 22 and 23 which are relevant to this case read : -