JUDGMENT :

Vipin Sanghi, J.

We have heard learned counsels, and proceed to dispose of the present Writ Petition.

2. The petitioners have preferred this Writ Petition, firstly, to assail the amendment made to Section 177 of the Uttarakhand Municipal Corporation Act, 1959 (hereinafter referred to as the “Act”), with the deletion of the words “for charitable purpose” from Section 177(b). The petitioners further challenge Section 177(c) of the Act, as being ultra vires the Constitution on the ground of discrimination.

3. The petitioners also assail the order dated 03.04.2023, passed by the Municipal Commissioner, Nagar Nigam, Dehradun, holding that the petitioner - St. Joseph’s Academy, is liable to pay property tax under Section 174 of the aforesaid Act, and, simultaneously, rejecting the objection of the petitioners herein.

4. Petitioner no. 1, i.e. Society of the Brothers of St. Patrick, claims to be a charitable society, which is running an educational institution under the name “St. Joseph’s Academy”. St. Joseph’s Academy, which has been impleaded as respondent no. 2, is an unaided private minority educational institution. The petitioners claim that petitioner no. 2 has been set-up for