G.D. BENDALE Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) IN this petition under Article 226 of the Constitution the petitioner trust -the seva Educational Union -claims that in connection with a hostel for students that it is running at Jalgaon, the trust being a consumer, is entitled to exemption from levy of electricity duty under the provisions of Section 3(2)(iii) of the Bombay Electricity Duty Act, 1958. The contention on behalf of the State Government is that electricity duty is being recovered lawfully from the trust as the exemption claimed is not justified.

(2.) THE facts relevant to be noticed in connection with the above question are as follows: The petitioner trust is registered under the Bombay Public Trusts Act, 1950. The aims and objects of the trust are '(1) to promote the educational and cultural advancement of the society in all ways; (2) to conduct 'the Fakira Hari seva Boarding House' at Jalgaon; (3) to establish and conduct educational institutions; and (4) to spread education; ... '. The petitioner trust has been running the boarding house mentioned in Clause (2) above for a considerable number of years. The rules 2, 4, 5 and 6 out of the rules made for the conduct of the above boarding house provide as follows: 2. There shall be a paid Superintendent for the management of the boarding. 4. The Superintendent shall have full authority and control over the students and the working of the boarding. 5. The Superintendent shall from the disciplinary point of view supervise the conduct and the educational and cultural progress of the students. 6. At the commencement of each month the Superintendent shall send a report to the guardian of each of the students in respect of the ward's study and character in the preceding month.... .

(3.) ON behalf of the respondent, reliance is placed on the - provisions in Section 3 and the Schedule to the Act and it is submitted that the claim made by the petitioner trust is unsustainable.