( 1 ) IN these two writ petitions, dispute relates to the demand of property tax under Cantonment act, 1924 (hereinafter referred to as "act") from bungalow No. 113, Hill Street, Meerut Cantt. , meerut.

( 2 ) IT is claimed that in some part of bungalow No. 113, Hill Street, Meerut Cantt. , Meerut, Chirag junior School is being run and in the remaining part residence of Principal and the staff of the college exist. The claim of the petitioner is that the building is exempted from property tax under Section 99 (2) (b) of the Act. Writ Petition No. 1307 of 2003 arises from the appellate order dated 27th September, 2003 passed by the Additional District Judge, Meerut and Writ petition No. 1308 arises from the appellate order dated 17th October, 2003 passed by the additional District Judge, Meerut. Writ Petition No. 1307 of 2003 :

( 3 ) BRIEF facts of the case are that on 29. 4. 2002, a notice under Section 68 of the Act was issued to the petitioner proposing to revise the annual rental value assessment from Rs. 1,77. 500/- to Rs. 15,03,657/- by the Board. On 3rd May, 2002, petitioner submitted reply in which it was specifically stated that the building was in use for edu