CANTONMENT BOARD Vs. GURU TEG BAHADUR PUBLIC SCHOOL

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) Proceedings under Sec. 56 of the Provisions of the Cantonments Act, 2006 for realization of the property tax were initiated against Guru Tegh Bahadur Public School situate within the territorial limit of the Cantonment Board, Meerut.

(3.) A bill dated 18.11.2009, demanding a sum of Rs. 2,74,651/- as property tax and Rs. 1,43,047/- as water tax was raised by the Cantonment Board. Not being satisfied Guru Tegh Bahadur Public School filed Tax Appeal no. 1 of 2011 in the said appeal an application for condoning the delay as well as for stay of recovery proceedings was also moved.