KAUTURBA HEALTH SOCIETY Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) IN the present petition, the petitioner is challenging the notice dated 30th October, 2003 claiming property tax from the petitioner. Petitioner is also seeking declaration that the petitioner is entitled to the exemption under the provisions of Rule 7 (1) (c) of the Maharashtra Village panchayat Taxes and Fees Rules, 1960.

(2.) THESE two petitions are filed by Kasturba Health Society, a society registered under the provisions of the Societies Registration Act, 1860 and also a public trust registered under the Bombay Public Trusts Act, 1950. This Trust is running a medical education institute in the name and style of Mahatma Gandhi institute of Medical Education which is imparting education to the students all over the country. In the said institute petitioner has established a hospital i. e. Kasturba Hospital, Sewagram which is treating the patients from all over vidarbha and the adjoining States of Madhya Pradesh and Andhra Pradesh. For the purpose of running the said medical education institute, the petitioner has a medical college building and hospital and administrative building.

(3.) THE respondents are claiming the property tax from the petitioners in respect of the aforesaid properties belonging to the petitioners. In respect of said claim, the petitioners contend that they are entitled to exemption under the provisions of Rule 7 of the Maharashtra Village Panchayats Taxes and Fees rules, 1960. Under the said Rule 7, lands and buildings for religious, educational or charitable purposes are exempted from the levy of the property tax. Ignoring the said provision, the respondent No. 4 issued bills for payment of tax on 17-12-2003 for Rs. 2,69,110/- and claimed property taxes from the petitioners.