ASHOK SETIA, PRINCIPAL, BHARTIYA VIDYA MANDIR SR SEC SCHOOL Vs. SECRETARY TO GOVT OF PUNJAB AND ANOTHER

JUDGEMENT

(1.) The present judgment will dispose of six writ petitions i.e. CWP Nos. 1803, 2390, 2951, 2952, 3847 and 13921 of 1995, as common questions of facts and law are involved in all the writ petitions. The facts are being taken from CWP No. 1803 of 1995, Ashok Setia, Principal, Bhartiya Vidya Mandir Sr. Sec. School vs. The Secretary to Govt. of Punjab and another.

(2.) The grouse of the petitioner in the present writ petition is against the imposition of house tax on the petitioner-school which is duly recognized. Further prayer has been made for quashing the notification dated 17.08.1993 (Annxure P-1) whereby, it denies exemption from house tax to non-aided institutions. Prayer has also been made that the respondents be directed not to proceed further with the imposition of house tax and realisation of house tax from the petitioner-school since notice under Section 103 of Punjab Municipal Act, 1976 was issued for the year 1993-94.

(3.) Perusal of the notification dated 17.08.1993 goes on to show that buildings and land portion which is used for education purposes by government colleges and schools including those enjoying 95% aid from the State and boarding houses, hostels and libraries attached with such institutions were granted exemption in exercise of the powers conferred by Section 157(1) of the Punjab Municipal Corporation Act, 1976 read with clause (a) of sub-section (1) of Section 90 of the said Act. The relevant exemption clause reads as under:-