JUDGMENT - A.D. MANE, J.:-An interesting question of law that arises for consideration in this appeal is whether an `educational institution registered under the Bombay Public Trusts Act, 1950, can claim exemption from payment of `education cess by virtue of the provisions contained in Clause (e) of sub-section (1) of section 7 of the Maharashtra Education and Employment Guarantee (Cess) Act, 1962.

2. The respondent plaintiff is an educational institution and through its Secretary cum Treasurer filed the suit for a declaration that the properties mentioned in the Schedule attached to the plaint are not liable to pay the education cess, as same are exempted under the Maharashtra Education and Employment Guarantee (Cess), Act, 1962 (for short, the Act) with the consequential relief that the Appellant-defendant Municipal Council be restrained by permanent injunction not to levy the education cess with the further prayer for refund of Rs. 27,737/- which were recovered illegally and wrongfully by the Municipal Council with interest at the rate of 12% per annum from the date of the suit till realisation. The plaint averments are mainly these :

The plaintiff society is registered as a publi

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