VASLSHTA ENGLISH MEDIUM SCHOOL Vs. BASINLKONDA GRAM PANCHAYAT

JUDGEMENT

(1.) The petitioner in these two writ petitions is a residential educational institution. Itchallenges the validity of the demand notice claiming property tax in respect of the building in which the school isbeing run. The demand in W.P. 14122/89 relates to the assessment years 1984-85 to 1988-89 and the demand notice for the assessment years 1994-95 and 1995-96 is the subject matter of W.P.No.3282/96.

(2.) As the questions of fact and law in these two writ petitions are common they are heard together and are being disposed of by a common order.

(3.) The petitioner educational institution is run by a trust called 'Vasishta Educational Trust' which is a registered trust. It is stated that the building was constructed by contribution from the trustees and by raising funds and obtaining loan. The school started functioning in the year 1981. It is affiliated to the Indian Council of Secondary School Examination, New Delhi; Courses prescribed by the said Council are taught in the school. The petitioner contends that the building is within the limits of the Gram Panchayat, Basinikonda in Pamarahgaripalle. Basinikonda Gram Panchayat demanded house tax from the petitioner which is contrary to Rule 5 (c) of the A.P. Gram Panchayat Rules issued in G.O.Ms.No.282 dt 12-3-1965. As under the said rule the building is exempt from house tax, the demand is said to be illegal and unsustainable in law.