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2006 Supreme(P&H) 77

N.K.SUD, AJAY K.MITTAL
Digamber Jain Society – Appellant
Versus
State Of Haryana – Respondent


Judgment

Ajay Kumar Mittal, J.

1. Petitioner No. 1 is a Registered Society which is running a school in the name of Modem School (Senior Secondary School), at Faridabad, which is affiliated to the Central Board of Secondary Education and is an approved school. Petitioners dispute their liability to pay House Tax assessed by respondent No. 4-Municipal Corporation, Faridabad, vide demand notice dated 2.2.2000 (Annexure P-3). According to the petitioners, they are not liable to pay House Tax in terms of Notification issued by the Haryana Government, Urban Development Department, dated 30.9.2003 (Annexure P-12), which exempts immovable property of approved colleges, schools, boarding, hostels and libraries.

2. Learned Counsel the petitioners states that the controversy stands settled in favour of the petitioner vide order dated 23.8.2004 in C.W.P. No. 14138 of 2003 Tagore Bal Niketan, Senior Secondary School B.G. (Educational Trust), Karnal v. State of Haryana and Ors.).

3. Learned Counsel for respondent No. 4, however, states that the judgment relied upon by the counsel for the petitioners related to earlier Notification dated 30.7.1975, which stands superseded by fresh Notification da







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