MARWARI KANWAR SANGH DHARAMSHALA Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The writ petitioner, Marwari Kanwar Sangh Dharamshala, is aggrieved against the order dated 30 th April, 2004 passed by the Deputy Commissioner, Deoghar, in Misc. Case No.9/200304, whereby the said authority held that the writ petitioner is not a religious body and held that the petitioner is liable to pay holding tax under the provisions of the Bihar Municipal Act, 1922 and specifically under section 84(2) of the said Act of 1922.

(3.) Learned counsel for the petitioner submitted that the petitioner initially approached this Court by filing W.P (C) No.119/2002, which was disposed of on 19 th September, 2003 with a direction to the respondent authority to decide the question afresh that whether the petitioner is, in fact, a charitable institution registered as such and therefore, entitled to the privileges to which such an institution gets under the provisions of the Bihar Municipal Act. It is submitted that the petitioner placed sufficient materials before the said authority indicating that the petitioner is a registered charitable society under the provisions of the Bihar Hindu Religious Trust Act, 1950 and being a charitable institution, it got the certificate of exemption under Income Tax Act for it's donors from payment of income tax of the donations received by this institution and that this institution runs Dharamshala for the benefit of the pilgrims who are going to visit Baba Baidyanath Temple and they are providing rooms to the pilgrims on concessional rent along with other facilities and for the poor pilgrims, they are providing free of charge shelter and that the petitioner also is providing space for the purpose of social functions organized by the Social Organizations and it also has a surplus balance of Rs.11,27,354.31 for the year 200203. It is further submitted that without considering these facts and without any counterfacts on record, the said authority declared the petitioner as a nonreligious Institution/ Trust and therefore, held that the petitioner is liable to pay holding tax with 50% exemption ignoring the provision contained in section 84(2) of the Act of 1922, wherein it is clearly provided that a place of religious assemblage or as a Dharmshala is exempted from payment of holding tax.