RITU BAHRI, MANISHA BATRA
Daulat Ram Khan – Appellant
Versus
State of Haryana – Respondent
| Table of Content |
|---|
| 1. petitioner's request and order details. (Para 1 , 2 , 3 , 4) |
| 2. precedent case for tax exemption. (Para 5) |
| 3. notification details for tax exemption. (Para 6) |
| 4. criteria for exemption from house tax. (Para 7 , 8 , 9) |
| 5. order to quash the auction. (Para 10) |
JUDGMENT
Ritu Bahri, J. (Oral)
In the present petition, petitioner is seeking writ of certiorari quashing of order dated 14.03.2007, Annexure P-1 vide which auction has been fixed for 09.04.2007 in Municipal Auditorium, NIT, Faridabad.
2. A perusal of the order dated 14.03.2007, Annexure P-1 reveals that the tax on lands and buildings of the petitioner was assessed @ Rs.225989/- per annum and notice of demand including arrears upto 2005-06 in the prescribed forms were served upon the assesses vide bill No. 56/2417 dated 12.07.2005 for an amount of Rs.1014217/- in accordance with provisions of Section 128 of the Haryana Municipal Corporation Act, 1994.
3. In order to recover this amount, the Joint Commissioner, NIT Zone Faridabad exercising the power of Commissioner 401(2) of HARYANA MUNICIPAL ACT , 1994 ordered the attachment of plot No. Khan Daulat Dharamshala NH-2( Area/Sector) and building constructed thereon
Educational institutions are exempt from paying property tax under Section 83(1)(c) of the TNDM Act, 1920, for the period prior to the amendment, and the amendment to the Act is not retrospective in ....
The amendments to Section 177 of the Act were found to be valid, and the imposition of property tax did not infringe the petitioners' fundamental right to run their educational institution.
Charitable purpose contemplated in Section 3 of Act does not necessarily exclude carrying on activities for which charges are levied on those who can pay and what is relevant is whether building is p....
Section 3 of Act, 1975 does not necessarily exclude carrying on activities for which charges are levied on those who can pay, and what is relevant is whether building is principally used for charitab....
The court recognized that a building primarily used for providing free accommodation to retired clergy can qualify for tax exemption under charity provisions, regardless of limited access to certain ....
The main legal point established in the judgment is that activities integrally connected with the religious purpose of a building may entitle the building to exemption from payment of building tax un....
Educational institutions and attached hospitals are exempt from property tax under Section 94(1-A) of the Karnataka Municipalities Act when not conducted for profit.
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