Madhya Pradesh High Court
Shri Ramnath Singh Shiksha Prasar ... vs The State Of Madhya Pradesh on 25 April, 2017
WP-2115-2017
(SHRI RAMNATH SINGH SHIKSHA PRASAR SAMITI THR. Vs THE STATE OF MADHYA
PRADESH)
25-04-2017
Shri J.P. Kushwah, counsel for the petitioner.
Shri Prakhar Dengula, Panel Lawyer for the respondent / State.
Shri Ankur Maheshwari, counsel for the respondent No.2-Municipal Corporation.
Counsel for the respondent No.2 â Municipal Corporation objects to continuance of stay granted by this Court on 31.03.2017 on the ground that bill issued to the petitioner under Section 173 discloses the property tax as zero. It is thus contended by counsel for Corporation that Corporation has already exempted the petitioner / Educational Society who runs Educational Institution from levy and recovery of property tax u/s 136 (c) of Municipal Corporation Act and thus it is contended that since the 1956 Act does not grant any exemption u/s 136 in regard to any other taxes mentioned in Section 132 except the property tax, the amended bill under Section 173 is legal and valid. From perusal of the pleadings contained in the petition, it appears that petitioner has come with a case that being an educational institution, petitioner is entitled to the exemption from the property tax whereas there is not even an iota of pleading to indicate that petitioner is seeking exemption from other taxes mentioned u/s 132 except the property tax.
Looking to the contention of the respondent that petitioner is already exempted from property tax and in absence of any pleadings in regard to claiming any exemption from other taxes, learned counsel for the petitioner at this stage is required to argue on the question as to whether exemption contemplated u/s 136(c) pertains to other kinds of taxes except property tax.
List the case tomorrow (26.04.2017).
(SHEEL NAGU) JUDGE Sarathe