SHRI DADU DAYALU MAHASABHA Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) By this writ petition, a challenge is made to the Notification dated 31.08.2015 along with the demand notice and the bill towards Urban Development Tax.

(2.) The petitioner is a Public Charitable Trust. The bill/demand has been raised towards Urban Development Tax for the land and building. The challenge to it has been made in reference to Section 107 of the Rajasthan Municipalities Act, 1959 (for short "the Act of 1959) and the Notification dated 29.08.2007. By the Notification dated 29.08.2007 an exemption was given to land and building of the charitable trust even if it is used for commercial purposes. The petitioner is registered under the Rajasthan Public Trust Act, 1959. It sought exemption pursuant to the Notification dated 29.08.2007 apart from Section 107 of the Act of 1959, being charitable trust. It has been denied precisely in reference to subsequent Notification dated 31.08.2015 where the earlier Notification dated 29.08.2007 was clarified. In between the Rajasthan Municipalities Act, 2009 (for short "the Act of 2009") came in place of the Act of 1959. The Notification dated 29.08.2007 and 31.08.2015 are quoted hereunder for ready reference: Notification dated 29.08.2007:- HINDI MATTER

(3.) We find that the earlier Notification dated 29.08.2007 was issued under the Act of 1959 and was applicable to the petitioner- Trust but it is till coming into effect of the Rajasthan Municipalities Act, 2009 (for short "the Act of 2009"). It is for the reason that Section 107 existing earlier under the Act of 1959 was substantially changed under the Act of 2009. The exemption provided under Section 107 of the Act of 1959 has been provided in the same manner under Section 107 of the Act of 2009. For ready reference, Section 107 of the Rajasthan Municipalities Act of 1959 and Section 107 of the Act of 2009 are reproduced hereunder to make comparison between the two:-