FARIDABAD MODEL SCHOOL Vs. STATE OF HARYANA

JUDGEMENT

(1.) The epitome of the facts, which requires to be noticed, for the limited purpose of deciding the sole controversy involved, in the instant writ petition and emanating from the record, is that in exercise of powers conferred by sub-section (3) of Section 87 read with sub- section (1) of Section 149 of the Haryana Municipal Corporation Act, 1994 (hereinafter to be referred as "the Act") and all other powers enabling him in this behalf and in supersession of Haryana Government, Local Government Department (Committees) notification Nos. 5576- ICI-75/24073 dated 30.7.1975, 19/147-ICI-78 dated 17.3.1979, 22/40/84-3CII dated 1.7.1999 and 22/40/84-3C-II dated 12.11.2002, the Governor of Haryana specified the rate of tax to be imposed on the buildings and lands, by virtue of notifications dated 12.11.2002 (Annexure P2) and 30.9.2003 (Annexure P3). The claim of the petitioner-school, that it is exempted from tax, did not find favour with the Municipal Corporation (for brevity "the MC"), Faridabad-respondent No. 2 and it raised a demand of house tax, by way of bill/notice No. 28196 dated 17.8.2009 (Annexure P5) from it. The petitioner-school filed the reply (Annexure P6) and denied its liability to pay the house tax.

(2.) Sequelly, the petitioner-school again moved the representation dated 2.11.2010 (Annexure P8) and claimed exemption from the payment of house tax, in pursuance of indicated notifications.

(3.) The joint Commissioner of respondent-MC negatived the claim of petitioner- school in this regard, by means of impugned order dated 16.11.2010 (Annexure P9), which, in substance, is as under :-