SOPHIA GIRLS SCHOOL Vs. CANTONMENT BOARD

JUDGEMENT

(1.) Heard Sri U.N. Sharma and Shri Nitin Sharma for the petitioners and Shri Samir Sharma for the respondents.

(2.) By these writ petitions, the petitioners, who are running and Managing Education Institutions namely Sophia Girls School and St. Mary's Academy at Meerut Cantt. have prayed for quashing the impugned auction notice dated 21.12.2002, published in the Newspaper 'Dainik Jagran' for realization of house tax by the Cantonment Board, Meerut and have prayed for a writ of mandamus restraining respondents from realizing any property tax from the petitioners.

(3.) It is alleged in Para 3 of the petitions that the petitioners are minority institutions imparting education up to Class 12th and are run by Christian Missionaries on 'no profit and no loss' basis, and they are not getting aid either from the State Government or from the Government of India. They are managing their financial affairs on their own. The Cantonment Board assessed and demanded house tax and water tax from the petitioners. Petitioners paid house tax from 1996 to 2000, under protest. The Cantonment Board, Meerut sent notices dated 17.7.2002 and 12.8.2002, respectively in respect of the Sophia Girls School and St. Mary's Academy raising demand of Rs. 19,04,357/- and Rs. 66,13,866/-respectively. Against these notices the petitioners filed appeals. During the pendency of the appeals, the Cantonment Board attached the property of the petitioners for realization of the tax and issued the impugned advertisement for sale of the School buildings and properties in pursuance of Sections 94 and 94-A of the Cantonment Act, 1924 (hereinafter referred to as the Act).