( 1 ) A Centre for Social Justice, petitioner herein, has knocked the doors of Court for legal justice questioning the order of respondent Ahmedabad municipal Corporation authority rejecting a representation exercising powers under s. 132 (1) (b) and thereby refusing the exemption from the liability of payment of property tax by invoking the aids of the provisions of Art. 226 of the Constitution of India. Precisely the controversy placed in focus in the petition is whether the petitioner could claim the benefit of the provisions of exemption from payment of property tax invoking the help of provisions of S. 132 (1) (b) of the Bombay provincial Municipal Corporations Act, 1949 (b. P. M. C. Act ).

( 2 ) IN order to examine and appreciate the aforesaid short but substantial controversy requiring and involving the interpretation and the application of provisions of S. 132 of the B. P. M. C. Act, need narration of skeleton projection of facts relevant and material for the said purpose.

( 3 ) PETITIONER is a Public Charitable Trust registered under the provisions of bombay Public Trust Act, 1950, on 30th December 1985, which runs a centre for social justice (Janvikas Trust