VIDARBHA HOUSING BOARD Vs. INCOME TAX OFFICER
LAWS(BOM)-1972-2-4
HIGH COURT OF BOMBAY
Decided on February 18,1972

VIDARBHA HOUSING BOARD Appellant
VERSUS
INCOME TAX OFFICER Respondents

JUDGEMENT

TULZAPURKAR,J. - (1.) BY this writ petition filed under Arts. 226 and 227 of the Constitution, the petitioner, Vidarbha Housing Board, Nagpur, is seeking to challenge the validity and/or legality of the notice dated 6th March, 1968, issued by the ITO, City Circle and Refunds, Nagpur (being Annexure "A" to the petition). The impugned notice is sought to be attacked as being without jurisdiction and in excess of authority of the officer concerned, and the circumstances in which the challenge is made may be stated.
(2.) THE petitioner, that is, the Vidarbha Housing Board, Nagpur, is a body corporate having been established under the Madhya Pradesh Housing Board Act, 1950 (Act No. XLIII of 1950). It appears that initially under the said Act a common housing board both for Vidarbha region and Mahakoshal region was constituted by the name of Madhya Pradesh Housing Board. Later on, under another Act called the Madhya Pradesh Statutory Bodies (Regional Constitution) Act, 1956, the Madhya Pradesh Housing Board, which had been established for whole of Madhya Pradesh, was dissolved and in its place two regional boards were established, one being the petitioner before us and the other for Mahakoshal region. The petitioner, that is, the Vidarbha Housing Board, has thus been established for 8 districts of Vidarbha region of the State of Maharashtra. The Madhya Pradesh Housing Board Act, 1950, was an enactment intended to provide measures to be taken to deal with and satisfy the need of housing accommodation and under S. 3 of that Act initially the Madhya Pradesh Housing Board was incorporated, which, as stated earlier, was dissolved and in its place two boards, one for Vidarbha region and the other for Mahakoshal region, came to be established. Principally, the petitioner -board was established for the purpose of undertaking works in any area of Vidarbha region for the framing and execution of housing schemes. In the matter of discharging its function of providing housing accommodation for the people of Vidarbha region in accordance with the housing schemes made or framed by it, the petitioner -board had its own funds which were principally received from the Central or the State Government in the shape of grants, subventions, donations, gifts or loans. It further appears that the activities of the board, which are directly subject to the control of the State Government, could be classified in 4 or 5 categories as under : (a) Construction of houses for industrial workers and their allotments under the Government of India subsidised housing scheme for industrial workers ; (b) Construction of houses for low income group and their allotment to such persons on hire purchase basis as per regulations framed by the board ; (c) Advancing of loans to various statutory bodies, local bodies and co -operative housing societies under the subsidised housing schemes of the Government of India and recovery of such loans ; and (d) Construction of houses for middle income group and their allotment to such persons on hire purchase basis as per the regulations framed by the board, keeping in view the provisions of the middle income group housing schemes and low income group housing scheme of the Government under five years plan (housing).
(3.) IT appears that the petitioner -board engaged itself in the construction of several housing works and also further indulged in granting loans to various statutory bodies, local bodies and co - operative housing societies.;


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