( 1. ) THIS is a revision by the appellant/board under Section 392 of the M. P. Municipal Corporation Act, 1956 (hereinafter to be referred to as the Act) read with Section 115, CPC against the order by which the appeal of the petitioner challenging imposition of property tax has been dismissed.

( 2. ) THE petitioner is "professional Examination Board" (hereinafter to be referred to as the Board ). It was constituted as per notification dated 17-4-1982 (Annexure R-6) issued by the Man-Power Planning Department of the State Government. It has been stated in this notification that this Board would function under the Man-Power Planning Department and the State Government would have the power to issue necessary directions from time to time for conducting the business of the Board. It is also provided that the State Government would have the power to frame rules for this purpose. In Para 5 of this notification it is stated that the Board would be an independent unit and would have the right to acquire and hold movable and immovable property and it would have the capacity of suing and being sued. There is a further provision that the State Government would not be liable for any act or omission of the Board. The Man-Power Planning Department would have the power to change the Chairman and Members of the Board in consultation with other concerned departments. The Board would open its own account and the existing PMT Board and PET Board and their properties would stand transferred to the Board. The State Government provided an amount of Rs. 3,00,000/- as working capital of the Board. As per Para 2 of this notification the Chairman and all other members of the Board were officers of the Government. The Board has constructed a building on the land allotted by the government to the Man-Power Planning Department. This land has not been transferred to the Board. The building has been constructed by the Capital Project Administration which is also constructing the building belonging to the Government. By order dated 15-2-2000 (Annexure R-4) of the Department of Technical Education and Man-Power Planning of the State. Government, it has been clarified that the Board is a part of the State Government and it should be recognised as such.

( 3. ) THE Commissioner, Municipal Corporation, Bhopal has imposed property tax on the building belonging to the Board as per Section 132 of the Act. He has demanded property tax of Rs. 13,53,225/- from the petitioner as per demand notice dated 2-8-1999 (Annexure R-3 ). The petitioner submitted before the Corporation that the building belonging to it is exempted from the property tax as per Section 136 (a) of the Act. According to the petitioner the building is "owned by and vesting in the State Government" and therefore, the demand of property tax from the petitioner by the Municipal Corporation is illegal. The Municipal Commissioner rejected the plea of the petitioner on the ground that the building is not of the ownership of the State Government but it belongs to the Board which is separate and distinct from the State Government. The petitioner filed an appeal before the District Court as per Section 149 of the Act against the order of the Municipal Commissioner and it has been dismissed by the impugned order.

( 4. ) THE learned Counsel for both the sides have been heard. It is argued on behalf of the petitioner that the Board is not a separate juristic or legal entity and it is a part of the State Government and therefore, the building constructed by it on the land allotted to the Man-Power Planning Department is owned by the State Government. It is submitted that this has been made crystal clear by the State Government by order dated 15-2-2000 (Annexure R-4) and therefore, there is no scope for agruing that the Board is a separate entity. It is also pointed out that the Board made a proposal to convert itself into a Society under the Societies Registration Act but the State Government by its letter da