URDU EDUCATION SOCIETY, AKOLA Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Heard finally with consent of the parties.

(2.) Being aggrieved by the demand notice issued by respondent No. 2 demanding Rs.22,78,711.00 towards property tax, the petitioners have filed this petition.

(3.) The petitioner No.1 is registered under the provisions of the Societies Registration Act, 1860 and also registered under the provisions of Bombay Public Trusts Act, 1950. The petitioner No. 1 is running School i.e. petitioner Nos. 2 and 3 on property No.1623 in Ward No.D-5 and property No. 1243 in Ward No. A-1 respectively. All the schools run by the petitioner No.1 including the petitioner Nos.2 and 3 are receiving 100% grant-in-aid from Government. The petitioner No.1 is Minority Public Charitable Institution which is imparting education for welfare of the Society. The Schools run by the petitioner No.1 are not earning any profit from the property on which the property tax is levied. The petitioner No.1 is exempted from payment of income tax as the petitioner No.1 is a charitable and non-profit making institution. Income Tax Commissioner has issued certificate under Sec. 12A(a) dtd. 26/12/2007 and under Sec. 80G dtd. 26/3/2008 of Income Tax Act, 1961 to the petitioner No.1.