SATNA DIOCESAN SOCIETY Vs. MUNICIPAL CORPORATION

JUDGEMENT

(1.) The petitioner is a society registered under the Madhya Pradesh Society Registrikaran Adhiniyam, 1973. It is running an educational institution Jyoti Senior Secondary School, Rewa in a building and land within the limits of Municipal Corporation, Rewa. The certificate dated 13-1-2000, Annexure P-15, issued by the Tehsildar, Rewa confirms that the land on which Jyoti Senior Secondary School has been constructed also belongs to it. In the present petition, the petitioner has challenged the validity of demand notices (Annexures P-2 and P-5) issued to it by the Municipal Corporation, Rewa for payment of property tax relating to the land and building of the Jyoti Senior Secondary School. The case of petitioner is that since it is using building and land exclusively for educational purposes, it is exempted from the levy of property tax under Section 136(c) of the Municipal Corporation Act, 1956 (in short, "the Act") and, therefore, the impugned demand notices for payment of property tax being bad in law be quashed.

(2.) The Municipal Corporation, Rewa, in reply has defended the validity of demand notices for the property tax on the ground that petitioner, being a private educational institution is imparting education after charging fee and, therefore, it is not exempted from levy of property tax under Section 136(c) of the Act. A plea has also been taken for the dismissal of petition in view of the availability of alternative remedy of appeal to the petitioner under Section 149 of the Act against the demand of property tax.

(3.) The main question which calls for consideration is whether the petitioner's educational institution Jyoti Senior Secondary School is exempted from levy of property tax.