Bombay High Court
Prakash Tarachand Gandhi & 2 Ors vs State Of Mah Thr Secretary & Anor on 4 October, 2017
Bench: Ravi K. Deshpande
1 wp189of09
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH : NAGPUR
Criminal Writ Petition No. 189/2009
PETITIONERS:- 1) Prakash Tarachand Gandhi, Major, Doctor.
2) Ramesh Tarachand Gandhi, Major, Business.
3) Shivlal Thakurdas Kawana, Major, Business.
All residents of Bhattad Compound,
Chandmari, At & Tq. Khamgaon, Dist. Buldana.
Versus
RESPONDENTS: 1) State of Maharashtra, Through Secretary, Urban
Development, Mantralaya, Fort, Mumbai.
2) Khamgaon Municipal Council, through Chief
Officer, Khamgaon.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ------------
Mr. S.S. Deshpande, Advocate for Petitioners.
Mr. K.E. Meshram, Advocate for Respondent No.2.
Mrs. Geeta Tiwari, A.P.P. for Respondent No.1.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -------------
CORAM : R.K. Deshpande, J
DATE : 04.10.201
7
.
ORAL JUDGMENT
1] The only question raised in the present petition is whether the
petitioner is entitled to exemption from taxes under Rule 10(1) and (2)
of Maharashtra Municipalities (Consolidated Property Tax) Rules, 1969
read with Explanations 1 and 2 therein.
2 wp189of09
The said Rule is reproduced below :-
10. Exemptions.- (1) The following properties shall be
exempt from the levy of the tax, -
(a) any building or land, which is a protected
monument or protected area under the
Ancient Monuments and Archaeological
Sites and Remains Act, 1958 (XXIV of
1958), or the Maharashtra Ancient
Monuments and Archaeological Sites and
Remains Act, 1960 (Mah. XII of 1961);
(b) any building or land belonging to the
Council used exclusively for the purposes of
the Council.
(2) In the case of any building or land which is
exclusively used for educational, religious or for giving
free medical treatment, the rate of tax shall be one-half
of the rate fixed under Rule 4 or 5, as the case may be.
2[Explanation 1.-- Such building or land or
portion thereof, belonging to 3*** religious institutions
or institutions giving free medical treatment as is it let
out on rent or is used for purposes other than those
mentioned above, shall not be entitled to any
exemption under this sub-rule].
4[Explanation 2.- Such building or land or
portion thereof, belonging to educational institutions as
is let out on rent or is used as hostel for students or
otherwise (other than Backward Class Students hostels
which are being subsidised by Government) or the
residential quarters of the staff, shall not be entitled to
any exemption under this sub-rule].
3] The exemption under Explanation 2 below sub rule(2)
Rule-10 of the Maharashtra Municipalities (Consolidated Property Tax)
3 wp189of09
Rules, 1969 is available only if it is shown that the property or any
portion thereof belongs to Educational Institution, which is let out to the
Backward Class Student Hostels which are being subsidised by the
Government. It is not in dispute that the property in respect of which the
taxes are levied, does not belong to the Educational Institution, but it
belongs to private individuals, who are the petitioners. Since, this
condition of the aforesaid Rule is not satisfied, there is no merit in the
claim for exemption.
4] In view of above, the petition is dismissed.
JUDGE
nandurkar
