KEDARNATH KHANNA DECD Vs. CANTONMENT BOARD ALLAHABAD

JUDGEMENT

(1.) Petitioner is allowed to amend the prayer clause in the writ petition for quashing the House Tax.

(2.) The petitioner is the owner and landlord of the building situate at 5, Ashoka Road, Allahabad. In the year 1997, the petitioner entered into an agreement with the Income-tax department to let out the said premises for a monthly rent of Rs. 6,001 for the relevant year. The respondents issued demand notice on the petitioner for payment of Water-tax and House-tax. The said amount was a sum of Rs. 54,956 and a citation was issued on 7.11.1981.

(3.) The contention of the petitioner is that the petitioner is not liable to pay House-tax or Water-tax on the building let out to the Central Government and was in the occupation of the Central Government for a public purpose. The petitioner refers to Section 99 (2) (f) of the provisions of Cantonments Act. 1924, which reads as follows :