BIRLA INSTITUTE OF TECHNOLOGY Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The challenge in this petition is to the notice/order/letter No. 230 dtd. 12/11/2025 issued by the 5th respondent the Deputy Administrator, Ranchi Municipal Corporation, Ranchi, raising a demand of Rs.25,29,192.00 towards holding tax for the Financial Year 1st quarter 2018-19 to 4th quarter 2025-26.

(3.) The record shows that the petitioner addressed several representations to the Administrator/Commissioner of the Ranchi Municipal Corporation (RMC) seeking a reconsideration of the demand. The petitioner pointed out that it was an educational institution operating on a 'no profit no loss' basis and not a coaching class. Therefore, it was urged that, when assessing the holding tax, the multiplier of 1.5 would not apply, and instead the multiplier of 0.5 would apply to the petitioner.