( 1 ) CANTONMENT Board, Meerut has filed this writ petition challenging judgment and order dated 23-11-1998 passed by Additional District Judge, Meerut by which he has allowed an appeal under Section 84 of the Cantonments Act, 1924 in short "the Act setting aside notice dated 24-3-1988 levying property tax on Bungalow No. 117, Bank Street, Meerut, occupied by St. John" School, Meerut (in short "the School" ).

( 2 ) I have heard Sri Samir Sharma appearing for petitioner and Sri Vivek Chaudhary for respondent.

( 3 ) THE Executive Officer, Cantonment Board issued notice dated 27-6-1987 to St. Johns School, Meerut to revise assessment of tax on property No. 117, Bank Street, Meerut under Section 68 of the Act. The Principal of the School in his objection to the notice, stated that the entire building is used for educational purposes, and is thus exempt from paying any tax whatsoever. No house tax can be proposed on the said building. He further stated that no additional building has been constructed during the period and that no portion of the building has been given on hire, nor any rental income is being derived from the building or any portion thereof. A notice was