JUDGMENT

MOHAN, J.:- Both these appeals can be dealt with under common judgment since the scope of S. 115(4), Delhi Municipal Corporation Act, 1957 (hereinafter referred to as the Act) alone arises. However, it is necessary to state the facts of each case separately.

CIVIL APPEAL NO. 2805 OF 1980

2. The property known as Nehru House, No. 4, Bahadur Shah Zafar Marg, New Delhi is owned by respondent (Children Book Trust). It is a society registered under the Societys Registration Act, 1860.

From the year 1964-65 only a part of property was subject to the General Tax in accordance with the provisions of the Act. For the said year the value of the property was assessed at Rs. 8,51,480/ -while the portion of the property which was exempt was valued at Rupees 5,96,870/-.

3. In the year 1970 the appellant-Corporation served a notice on the respondent proposing that the rateable value of the building should be revised. On Ist February, 1973 the Deputy Assessor and Collector of the appellant-Corporation passed an order to the effect that the rateable value of the property be revised and enhanced to Rupees 16,29,750/-. The Deputy Assessor and Collector held that the respondent had not proved its charitable character. Further, the user of the property did not go to prove that the property was used for charitable purpose and the same cannot be exempt from tax. Aggrieved by this order dated 1-2-1973, a writ petition under Arts. 226 and 227 of the Constitution was filed before the High Court of Delhi in C.W. No. 318 of 1974. The claim of the respondent, who figured as the petitioner therein, was that the withdrawal of exemption from the payment of General Tax previously enjoyed on portions of the property was wrong. It was contended that the case of the Trust was covered by S. 115(4) proviso of the Act; proviso exempts buildings from the payment of General Tax if exclusively occupied and used by a society for charitable purpose. The learned single Judge (Rajinder Sachar, J.) allowed the writ petition. He held that the Trust would be entitled to claim total exemption for payment of tax under S. 115(4) of the Act for all the portions occupied by it except which is occupied by the press namely the basement area of 11217 sq. ft. for which a monthly rental value has been assessed at Rs. 14,021.25/- and an area of 2000 sq. ft. on the ground floor rear portion for which the monthly rental value has been fixed at Rs. 3,462.50. Even from this rental value the Trust was entitled to claim exemption in the proportion of the income accruing to it from the publication of children books etc. In the result, the impugned order of the Deputy Assessor and Collector was quashed to the above extent and the matter was remitted to him to dispose of in accordance with law and in the light of the observations made in the judgment.

4. Aggrieved by the judgment L.P.A. No. 102 of 1974 was preferred by the appellant to the Division Bench of the said Court. By a judgment and order dated 29th February, 1980 (reported in ILR (1980) 1 Delhi 534, para 14) it was held inter alia as under:-

"Suffice it is to say that education cannot be understood in the limited sense of teaching being given by holding classes or by delivery of lectures. The acquisition of information or knowledge, from whatever source and in any manner has to be regarded as education. The Library, Dolls Museum and holding of exhibitions help in providing an opportunity to acquire information and knowledge. Premises used for such purposes would be regarded as being used for education and thus for charitable purposes."

5. In this view the Division Bench held that, because of the mandatory provisions of sub-sec. (5) of S. 115 no part of the premises in occupation of the press in the basement and the area of 2,000 sq. ft. on the ground floor rear portion for which the monthly rental value has been fixed at Rs. 17,483.75 / - could be exempt from tax. The judgment of the learned single Judge in this regard could not be s