DIGAMBER JAIN SOCIETY Vs. STATE OF HARYANA

JUDGEMENT

(1.) PETITIONER No. 1 is a Registered Society which is running a school in the name of Modern School (Senior Secondary School), at Faridabad, which is affiliated to the Central Board of Secondary Education and is an approved school. Petitioners dispute their liability to pay House Tax assessed by respondent No. 4 - Municipal Corporation, Faridabad, vide demand notice dated 2-2-2000 (Annexure P-3). According to the petitioners, they are not liable to pay House Tax in terms of Notification issued by the Haryana Government, Urban Development Department, dated 30-9-2003 (Annexure P-12), which exempts immovable property of approved colleges, schools, boarding, hostels and libraries.

(2.) LEARNED counsel for the petitioners states that the controversy stands settled in favour of the petitioner vide order dated 23-8-2004 in CWP 14138 of 2003 Tagore Bal Niketan, Senior Secondary School B.G. (Educational Trust), Karnal v. State of Haryana and others).

(3.) WE have heard the counsel for the parties and have perused the two Notifications. We have also gone through the judgment in CWP 14138 of 2003 and are satisfied that it fully covers the case in hand. Under the Notification dated 30-7-1975, the exemption was provided in para-2 of the Notification, which reads as under :