CAV Order

1) The applicant has assailed the validity and propriety of the order dated 10.05.2024 passed by the District Judge, Durg, District Durg in Miscellaneous Civil Appeal No. 8 of 2021 whereby an appeal preferred by the applicant under Section 149 of the Chhattisgarh Municipal Corporation Act, 1956 (for short ‘the Act, 1956’) has been dismissed and the order passed by the Commissioner, Municipal Corporation, Bhilai dated 18.03.2020 has been affirmed.

2) The facts of the present case are that the applicant/Institution is a registered society under the provisions of the Chhattisgarh Society Registration Adhikaran Adhiniyam, 1973 and it was registered on 18.05.1994. The society imparts education in and across the State of Chhattisgarh. It is pleaded in the civil revision that the applicant/Institution moved an application before the office of the Income Tax Commissioner, Jabalpur seeking registration under Section 12A of the Income Tax, Act 1961 (for short ‘the Act, 1961’) on 02.12.1994. Consequently, a registration certificate was issued on 21.12.1994. It is further pleaded that the applicant/Institution has been exempted from the Municipal Taxes under the Act, 1956 and also unde