JEEV SEVA SANSTHAN Vs. MUNICIPAL CORPORATION

JUDGEMENT

(1.) Heard on admission. The petition, at the instance of an Educational Institution, is directed against the demand notice dated 10.11.2016 issued by respondent-Corporation calling upon the petitioner to pay the tax dues towards consolidated tax, water tax, education cess and surcharge for the year from 2006-07 to 2015-17 to the tune of Rs.66,19,108/-. The demand notice is mainly questioned on the methodology and criteria for calculating the tax.

(2.) The main contention is that since the petitioner is exempted from payment of property tax then the same cannot be the basis for determining the tax in other heads which can only be determined by treating the premises as residential. This is the sum and substance of the contentions in paragraph 5.4, 5.5, 5.6 and 5.7 of the petition.

(3.) However, as rightly pointed out on behalf of respondents that the issue raised in the petition is no more res integra and settled at rest by the decision in Essarjee Education Society vs State of M.P. : Writ Petition No.4719/2015 decided by the Division Bench on 20.10.2015.