UMAJI BHUVAN DHARMASHALA TRUST Vs. STATE OF GUJARAT

JUDGEMENT

(1.) These six petitions have been filed by the Trustees of public charities. There are Jain Dharma shalas at Palitana in the District of Bhavnagar They were called upon by the Mamlatdar of Palitana to pay education cess for the period commencing from 1/08/1962 to 31 March 197). He also demanded from the petitioners penalty for not having paid education cess in time. Those notices of demand and levy of penalty are challenged by the petitioners in these petitions. .. ... ... ... ...

(2.) The first question which has been raised is whether under sec. 12 of the Gujarat Education Cess Act 1962 education cess could have been levied on the petitioners with effect from 1/04/1962 In that behalf Mr. Hathi has relied upon sub-sec. (1) of sec. 12 which reads as follows:

(3.) The second contention which he has raised turns upon the construction of a notification which has been issued by the State Government under sec. 13 (3). It provides as follows: The tax under sec. 12 shall not be leviable in respect of the following that is to say ... ... ... ... ... ...