- (1.) Leave granted.
(2.) Challenge in this appeal is to the judgment of a Division Bench of the Uttarakhand High Court dismissing the writ petition filed by the appellant.
(3.) Factual background in a nutshell is as follows: Demand of tax was made by the Tax Assessing Officer, Zila Panchayat, Dehradun under Section 121 of The Uttar Pradesh and Uttaranchal (Kshetra Panchayat and Zila Panchayats) Adhiniyam, 1961 (hereinafter referred to as the 'Act'), for the assessment years 1998-1999, 1999- 2000 and 2000-2001. The appellant took the stand that it has no liability to pay the tax. The appeal before the Commissioner, Garhwal Division, has been dismissed. A writ petition was filed challenging the orders. It was submitted that the School was not a commercial venture and in any event, the income level stipulated under Section 121 had not been crossed and, therefore, the demand of tax, as raised cannot be maintained. The President of Zila Panchayat and its officials filed counter affidavit justifying the demand, inter alia, stating that the School is a commercial body and it had collected Rs.2,86,472/- and Rs.3,32,435/- as fees from the students in the year 1993-94 and 1994-95 respectively. Therefore, the demand was justified. The High Court on consideration of the counter affidavit filed, dismissed the writ petition.;