UMED CLUB Vs. STATE OF RAJASTHAN
HIGH COURT OF RAJASTHAN
STATE OF RAJASTHAN
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P.K.BANERJEE, J. -
(1.)THIS rule is directed against an order passed under Section 6 of the Rajasthan Land and Building Tax Act of 1964. The order was made by the Join Director who is the prescribed Authority under the Act.
(2.)THE case made out in the petition is that Umed Club, Jodhpur, is a public property and, therefore, is not liable to pay any tax under Section 6 of 1964. In particular in view of Section 6(e) and (f), the petitioner is not liable to pay any tax for the land and building which is, according to the petitioner, being used for public purpose and for common purpose of the community.
Mr. Calla however, on the other hand, contended that this is a Club of some citizens and does not come within the mischief of either Section 6(e) or (f) of the Act. More over it is contended the as soon as the notice was given the petitioner rushed to the Court and, therefore, he could have waited till the State Government made am exemption under Section 21 of the Act.
(3.)TO that Mr. Mehta, on behalf of the petitioner, contended that as he is not liable at all under the Act, the question of exemption does not arise. Exemption only arises after the liability is fixed on the Club and therefore, for reasons of Section 21, the Government has power to exempt a Club from the liability.
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