CENTRAL WAREHOUSING CORPORATION Vs. MUNICIPAL CORPORATION

JUDGEMENT

(1.) COMMON question of law arises for decision in these two revision petitions. Hence they arc heard together and disposed of by this common order.

(2.) THE only question arising for consideration in these revisions is whether the Municipal Corporation originally and the District Court in appeal committed an error of law or of jurisdiction in holding that property tax is leviable on the revision petitioners (Central Warehousing Corporation) under the provisions of the M. P. Municipal Corporation Act, 1956, (hereinafter referred to as the Act for short ). The Municipal Corporation as well as the District Court took the view that the exemption under Section 136 (a) (i) of the Act will not apply to the building and lands in question. The correctness of this view is now challenged.

(3.) THE only contention urged by learned counsel for the revision petitioners is that the buildings and lands appurtenant to the revision petitioners (Central Warehousing Corporation) is covered by the exemption R. F. 10 in Section 136 (a) (i) of the Act. By virtue of this provision, property tax levied under Section 135 of the Act shall not be leviable, inter alia, in respect of buildings and lands owned by or vesting in the Union Government.