SWAMI SHIVANAND Vs. MUNICIPAL COUNCIL, SATNA

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution for quashing of the order of the District Judge, Satna, dated 12th October 1970, passed in revision under section 139 of the Madhya Pradesh Municipalities Act, 1961.

(2.) THE petitioner in this petition is the Manager and Chief Working Trustee of the religious and charitable trust bearing the name 'Swargashram Pili Kothi, Chitrakoot. House No. 7 in ward No. 6 of Satna town is owned by the aforesaid religious and charitable trust. The Municipal Council; Satna, levied house -tax under section 127 (1) (i) of the Act in respect of the said house. The petitioner claimed exemption of the house from house -tax under section 127 (3) (ii). The exemption claimed by the trust was disallowed on which the trust went up in appeal to the Civil Judge Class I, Satna. The Civil Judge allowed the appeal and held that the house was exempt from house -tax under the aforesaid provision. The Municipal Council then went up in revision to the District Judge. The District Judge allowed the revision by his order dated 12th October 1970 holding that the house did not fall within the exemption. It is this order of the District Judge which is challenged in this petition.

(3.) SECTION 127 (3) reads as follows.