MUNICIPAL COMMITTEE AMRITSAR Vs. MOHAN LAL

JUDGEMENT

(1.) In Regular Second Appeal No. 640 of 1949 the question that arises for decision depends upon the construction to be placed upon Punjab Government Notification No. 184-C-45/6960, published in the Punjab Gazette, February 16, 1945.

(2.) In Civil Suit No. 38 of 1948 Mohan Lal maintained that shop No. B. VI. 595/1926 situated in Atta Mandi Amritsar, was exempt from payment of house tax, shop being religious and charitable institution.

(3.) In deciding the suit the Court found that the shop being not a religious and charitable institution was not exempt from payment of tax under Notification No. 184-C-45/6960.