MARIAMPUR HOSPITAL SOCIETY Vs. NAGAR NIGAM KANPUR NAGAR

JUDGEMENT

(1.) This writ petition has been filed for a mandamus directing the respondents to refund the amount of Rs. 3,46,875 illegally realised from the petitioner on 13.2.1997 along with interest @ 18%. By an amendment application a prayer for certiorari has also been made to quash the assessment order Annexure-2 to the amendment application. There is a further prayer of mandamus commanding the respondents to pay damages to the petitioner for physical and mental torture suffered by the employees of the petitioners.

(2.) We have heard learned counsels for the parties.

(3.) The petitioner is a registered society and is running a charitable hospital in the name of Mariampur Hospital in the city of Kanpur. In para 7 of the petition, it is alleged that all medical advice and treatment to most of the patients coming to the hospital is given free of cost. No charge is taken from poor patients for beds in general wards and medicine is also given free of cost to such patients. By order dated 31.3.1976 passed by the Up-Nagar Adhikari, Kanpur the said officer assessed the annual rental value of the premises in dispute to be at Rs. 1,58,880 vide Annexure-1 to the petition. In the year 1982 for the first time, a dispute arose as to the liability of the petitioner to pay general taxes in respect of the premises in dispute. By an order dated 26.5.1982 passed by the learned Judge Small Causes Court, Kanpur, the premises in dispute was assessed to annual value of Rs. 80,000 from 1.6.1976 to 30.9.1978. Both the orders dated 26.5.1982 were challenged by the petitioner by filing 2nd Taxation Appeal Nos. 13 of 1982 and 15 of 1982 respectively. Both the appeals were disposed of by an order dated 27.4.1984 and it was held that the premises in dispute is not subject to payment of general taxes being a charitable society. However, the respondents were at liberty to make annual assessment thereof only for collateral purposes other than realisation of general taxes under Section 177 (1) of U. P. Nagar Mahapalika Adhiniyam. A true copy of the order dated 27.4.1984 is Annexure-2.