Judgment

SAWANT, J.- The appellant-organisation has been established with the object of promoting the welfare of the orphans and the needy children throughout the world. It is founded with the help of voluntary contributions collected from all over the world. It has branches in many countries. The appellant also funds other organisations with similar charitable objectives such as orphanages, educational institutions and other institutions meant for the handicapped children irrespective of religion, caste, creed and sect. In this country also there are many charitable institutions for child welfare which are in receipt of funds from the appellant. The Delhi branch of the appellant is situated in its own premises on the 5th floor of the building known as "Padma Palace", 86, Nehru Place, New Delhi.

2. Under Section 115(4) of the Delhi Municipal Corporation Act, 1957 (the Act) the premises occupied and used exclusively by an organisation for a charitable purpose are exempted from property tax. The relevant provisions of Section 115(4) are as follows:

"(4) Save as otherwise provided in this Act, the general tax shall be levied in respect of all lands and buildings in Delhi except-

(a) lands and buildings or portions of lands and buildings exclusively occupied and used for public worship or by a society or body for a charitable purpose :

Provided that such society or body is supported wholly or in part by voluntary contributions, applies its profits, if any, or other income in promoting its objects and does not pay any dividend or bonus to its members.

Explanation.- Charitable purpose includes relief of the poor, education and medical relief but does not include a purpose which relates exclusively to religious teaching;"

3. On 18-6-1977, the appellant-organisation purchased the present premises to locate its centre of activities. On 13-3-1979, the respondent-Corporation issued a notice under Section 126 of the Act proposing to fix the rateable value of the said premises for the purpose of levying property tax. The appellant filed objections to the said notice before the Assessor and Collector on 26-4-1979 and prayed for exemption from the tax under the aforesaid provisions of Section 115(4) on the ground that the premises in question were being exclusively used and occupied for charitable purpose. On 6-6-1983, the Corporation turned down the request for exemption by a non-speaking order. On 13-12-1983 the appellant prayed before the Assessor and Collector for reconsideration of the decision and in particular, pointed out that other organisations in identical circumstances were exempted under the said provisions. On 14-3-1984, the said request was again turned down on the ground that the premises occupied by the appellant for office purposes could not be said to be the premises exclusively occupied and used for charitable purpose. Against the said decision, on 27-3-1984, the appellant made a representation to the Commissioner of the Corporation requesting for revision of the decision. The Commissioner did not give any hearing to the appellant. On the contrary, the decision on the revision application was communicated by the Assessor and Collector by his letter of 1-5-1984 as follows:

"Dear Sirs,

Please refer to your letter No. BCD/1240/VG/ND/1401 dated 12-4-1984 addressed to Commissioner, Municipal Corporation of Delhi.

2. We should have liked to help your clients in the matter of grant of exemption if the law should have permitted. Unfortunately, that is not the case. We are, therefore, unable to grant exemption to the property of the Christian Childrens Fund as the case is not covered under Section 115(4) of the DMC Act for grant of exemption.

Yours faithfully,

sd/-

(M.P. Sharma)

Assessor & Collector"

4. The appellant, therefore, approached the High Court by filing a writ petition under Article 226 of the Constitution and the High Court by the impugned decision dismissed the writ petition. The decision of the High Court contained in a short para