M L RANJAN PRINCIPAL DALY COLLEGE AND SECRETARY BOARD OF GOVERNORS DALY COLLEGE INDORE Vs. DEPUTY PROPERTY TAX COMMISSIONER GWALIOR

JUDGEMENT

(1.) THIS is petition under Articles 226 and 227 of the constitution of India for quashing the orders of the authorities under the property tax Act, 1964, described in details as M. P. Nagariya Sthawar Sampatti Kar adhiniyam, 1964, demanding property tax from the petitioner on the annual letting value of residential quarters made available to the members of the staff, valued at Rs. 34,980/- in respect of the assessment years, 1964-65, 1965-66 and 1966-67.

(2.) ACCORDING to the taxing authorities, the Board of Governors of the college would be liable to pay property tax in respect of houses made available to the members of the staff as that purpose cannot be said to be educational purpose. On the other hand, the contention of the petitioner is that the purpose would undoubtedly be an educational purpose as the members of the staff are required to live within the College premises and this is exclusively residential College and as such, the presence of the members of the staff for all the time is necessary.

(3.) THE property Tax Officer, by order, dated 31-8-1967 (Petitioner's annexure-) decided the case against the petitioner's contentions and imposed the property tax of Rs. 2529. 14 Ps. on the annual letting value of rs. 36,141. 98 paise. Against that order appeals were unsuccessfully filed before the Assistant Property Tax Commissioner and the Deputy Property Tax Commissioner, who, by orders, dated 24-1-1968 (petitioner's Annexure-B) and dated 1-5-1970 (Petitioner's Annexure-No. G) respectively affirmed the order of the property Tax Officer.