RAJIV SAHAI ENDLAW, J.

1. The petition seeks exemption under Section 115 of the Delhi Municipal Corporation Act, 1957 (MCD Act) from payment of property tax for the properties of the petitioner including the one at 7, Shahid Jeet Singh Sansawal Marg, Katwaria Sarai, New Delhi – 110 016. Axiomatically, the petition also impugns the assessment and demand for property tax made.

2. Notice of the petition was issued and vide ad interim order dated 24th June, 2013 which continues to be in force, the respondent was restrained from taking any coercive action against the petitioner.

3. The respondent South Delhi Municipal Corporation (SDMC) has filed a counter affidavit contesting the petition. The counsels have been heard.

4. The petition seeks exemption as aforesaid pleading/contending:-

(a) that the petitioner is an Institute of national importance constituted by the Indian Statistical Institute (ISI) Act , 1959;

(b) that the petitioner is an autonomous institution under the aegis of the Ministry of Statistics and Programme Implementation;

(c) that the petitioner is funded by financial grants and allocation by the Central Government;

(d) that the petitioner is engaged in research and academic field contributing to the educational development of the Nation and has produced educationists and scientists of International repute and acclaim;

(e) that the petitioner is neither profit oriented nor catering to the process of providing any service to the public at large with any intention to generate surplus funds or earnings for any purpose other than welfare of the State;

(f) that the petitioner cannot be classified as a Government company or statutory corporation which has a corporate personality of its own;

(g) that the petitioner is governed under the provisions of Article 285 of the Constitution of India and the properties held in the name of the petitioner, whether movable or immovable, are properties of the Union of India (UOI) and thus cannot be subjected to Tax by any Tax Authority;

(h) the object of the petitioner, as declared in its Memorandum of Association are:-

(i) to promote the study and dissemination of knowledge of statistics with special reference to problems of planning of national development and social welfare;

(ii) to undertake research in various fields of natural and social sciences; and,

(iii) to provide for and undertake the collection of information, investigations, projects and operational research for purposes of planning and improvement of efficiency of management and productions and to undertake any other ancillary activities in fulfillment of the above objectives.

(i) that the petitioner receives most of its funds by way of grants, loans or otherwise from the Central Government for its activities including research, education, training and project activities, after due appropriation made by the parliament by law in each financial year;

(j) that the petitioner fully depends on funds allocated by the Central Government;

(k) the petitioner is a non-profit organization in the service of the Nation;

(l) as per Section 6(2) of the ISI Act, the Central Government is empowered to issue such directions to the Auditors of the accounts of the petitioner as it may think fit;

(m) the Central Government exercises supervening control on the accounts of the petitioner;

(n) the petitioner cannot alter or amend in any manner its Memorandum or Rules and Regulations without previous approval of the Central Government;

(o) the petitioner cannot on its own sell or otherwise dispose of any landed property owned by it; and,

(p) the Central Government under Section 12(2) of the ISI Act is also entitled to assume functions and control of the petitioner as and when it thinks fit.

5. The respondent SDMC contends the petitioner to be not entitled to be exempt from Property Tax on the following grounds:-

(i) that the petitioner is admittedly an autonomous body and as per explanation to Section 119 of the MCD Act, properties owned by a Government compan