SADVICHAR PARIVAR TRUST Vs. COMMISSIONER

JUDGEMENT

(1.) By this petition, the petitioner - a Public Charitable Trust seeks a direction against the respondent Ahmedabad Municipal Corporation to give benefit of vacancy to the petitioner Trust in relation to the property tax payable by the petitioner.

(2.) In reply to the notice issued by this Court vide order dated 29th December, 2009, the respondent has put in appearance and filed an affidavit-in-reply dated 04th March, 2010. In the reply, it is categorically stated that the respondent has already given the benefit of vacant premises to the petitioner in respect of its office situated at Mangal Murti Complex for the year 2004-05 in accordance with law. Learned advocate has referred to the online statement annexed alongwith the reply to point out that even in relation to the years 2006-07 and 2007-08, the benefit of vacant premises has been granted to the petitioner. It is further stated in the reply that since the year 2008, the petitioner has not paid outstanding taxes.

(3.) Learned advocate for the petitioner contends that the tax has remained outstanding for the subsequent years as the respondent Corporation has not given the benefit of vacant premises.