Hon’ble Sudhir Agarwal, J.—Both these matters have arisen from common judgment passed in Tax Appeal No. 04 of 2009 and 05 of 2009, and, therefore, are being heard and decided by this common judgment.

2. Heard Mohd. Isa Khan, learned counsel for the petitioners and Sri A.K.Goyal, learned counsel for the respondent.

3. The writ petition is directed against judgment and order dated 26.5.2011 passed by Additional District Judge, Court No. 18, Meerut in Tax Appeal No. 4 of 2009 and 5 of 2009, whereby it has allowed aforesaid appeal and fixed Rs. 5,20,000/-, 6,50,000/- and Rs. 8,12,500/- as Annual Rental Value for triennial year 2002-2005, 2005-2008 and 2008-2011 respectively and directed Cantonment Board, Meerut to return amount deposited by respondents-appellants after adjusting the same in respect of Bungalow No. 220, West End Road, Meerut Cantt., Meerut.

4. The facts, in brief, given rise to the dispute, subjected to the present writ petition, are as under:

5. Initially, Governor General-in-Council vide General Order dated 179 dated 12.9.1836, made provisions to regulate occupation of ground and disposal of land, building etc. situated within the limits of Military Cantonments, which was made applicable from different dates at different stations of the then Bengal Army of East India Company. The vacant land for the purpose of construction etc. could have been allowed on an application made to the Commanding Officer of concerned Military Cantonment. The land was allowed to be occupied as a Grant, subject to condition that the Government retain power of redemption at any point of time by giving a month’s notice and paying value of such building, as may have been authorized to be erected. Further, the ground being property of Government, was not liable to be sold by grantee though constructed house etc. situate on the ground may be transferred by one military or medical officer to another in the manner provided in Clause 6 condition No. 2, but by any other person, with previous consent of Officer Commanding the Station.

6. Subsequently, with enactment of Cantonment Act, 1924 (hereinafter referred to as “Act, 1924”), the property within the area of Cantonment became subject-matter of provisions of the said Act.

7. In exercise of power under Section 280 of Act, 1924, Central Government framed Cantonment Land Administration Rules, 1925, which were replaced and new rules were framed namely Cantonment Land Administration Rules, 1937. Under Rule 4 thereof, a cantonment land, is classified as Class ‘A’, ‘B’ and ‘C’ land, for the purpose of preparing General Land Register under Rule 3. Rule 5 further classify Class ‘A’ land as ‘A-1’ and ‘A-2’. Similarly, Rule 6 classify Class ‘B’ land as Class ‘B-1’, ‘B-2’, ‘B-3’ and ‘B-4’ land.

8. The land in dispute is Bungalow No. 220, West End Road, Merrut Cantt. Meerut, measuring 4.637 acres. As per Land Record Register maintained by Cantonment Board, Meerut, it is B3 class of land and a old Grant conferring occupancy rights upon Daulatram Diwan Charitable Trust, Meerut. A photocopy of General Land Register, as it stood in August, 1988, has been filed as Annexure 2 to the writ petition.

9. The landlord is Government of India and land is managed through Military Estate Officer. It is said that old Grant was for residential purposes under Government General-in-Council circular dated 12.9.1836 but it has been changed by respondent occupant as commercial by establishing a public school thereon i.e. Diwan Public School though no sanction/permission has been obtained from competent authority for change of user. However, this Court is not concerned whether present user by respondent No. 1 is valid, unauthorized or legal as such etc., since that is not subject in dispute of this writ petition. Here, only quantum of tax is under challenge and cause of action is confined thereto, I am also confining adjudication of dispute as it is strictly involved in the present writ petition.

10. Chapter 5 of Act, 19