NAGAR PALIKA PARISHAD Vs. KRISHI UPAJ MANDI SAMITI

JUDGEMENT

(1.) HEARD. The Nagar Palika Parishad, Guna is aggrieved against orders Annexures P/1 and P/2 vide which it has been held that Krishi Upaj Mandi Samiti, Guna is not legally bound to pay property tax under the provisions of M. P. Municipalities Act, 1961.

(2.) THE liability to pay property tax is governed by Section 127-A of the aforementioned Act. Under sub-section (2) of Section 127-A of the Act certain exceptions have been carved out. It would be relevant to notice the aforementioned provisions :

(3.) THE learned counsel for the respondent No. 1 has placed reliance on a Division Bench judgment of this Court i. e. Writ Petition No. 140 of 1973 decided on 20-7-1976 (Since reported in 1977 MPLJ 692 ). This is Annexure P/5. This is a case which deals with the interpretation of M. P. Nagariya Sihavar Sampathi Kar Adhiniyam, 1964. The relevant provision which deals with exemption under the above Act are contained in Section 6 (a) (iii ). These read as under: