KUNDAN SINGH - (1.) In both these petitions, common question has been raised by different petitioners against the the action of the respondents in denying exemption from payment of education cess and general taxes to the petitioners Trust and with a prayer to hold that the impugned action of the respondents is contrary to law, and violative of Article 14 of the Constitution of India.
(2.) The petitioners in both the petitions are Public Trusts registered under Bombay Public Trusts Act, 1950 (hereinafter referred to as the "Act") registered with the Charity Commissioner, Ahmedabad region, Ahmedabad. The main objects of the petitioner Ahmedabad Jesuits School Society Trust are as under: (a) To take over the management of all existing Jesuits Schools, namely (i) St. Xaviers' High School at Ahmedabad (ii) St. Xaviers' High School at Anand, Dist: Kheda (iii) St. Xaviers' Night school at Ahmedabad, or any school or colleges, which shall hereinafter be established by the Gujarat Jesuits Province, etc. The main object of Xt. Xaviers Kelavani Mandal Trust as set out in its memo of Association are as under: (a) To acquire and take over of all or any part of the movable and immovable properties vested in the Superior of the Ahmedabad Jesuit Mission or vested in any other person or persons or body and used or devoted to or for any purpose of the Roman Catholic Religion or any educational or charitable institution or other purpose whatsoever in connection therewith. (b) To provide and/or administer colleges, schools, hostels, churches, chaapals, used orphanages, Penitentiaries, Co-operative Societies, banks, agricultural or industrial settlements or Associastions, poor homes, missions, Founding rooms and Nurseries Institutions, Laboratories, Reading guilds, confratermity, sodalities, hospitals, clubs, gymkhanas, Retreat houses, dispensaries, social centres and other eductional charitable social and rel igious institutions in India. (c) To take over the effects and liabialities of existing religious, charitable or educational institutions, whose objects are similar to the objects of the Trust etc.
(3.) The petitioner Trust The Ahmedabad Jesuits School Society owns and runs St. Xaviers' High School and Laboratory and a Kinder Garten school at Mirzapur area of Ahmedabad city. In the assessment records of the respondent no. 2 Corporation, the said property is comprised in Shahpur 2-C zone/Ward and bears Census no. 9002 and 9009/3, survey/final plot no. 06543 to 6545 + 6561 + 6703 and 06561/6 and tenement no. 2164-0016-00-0101-T-2164-0016-00-0119-A, while the petitioner Xaveir Kelavani Mandal owns and runs St. Xaviers Primary School in Mirzapur area, Ahmedabad in the property comprised in Shahpur 2-C Zone/Ward bearing census no. 901/1, Survey no./Final plot no. 06543 ti 6567,6703 and tenement no. 2164-0020-00-0001-Q. Section 3 of The Gujarat Education Cess Act provides that for the cause of promoting education in the State there shall be levied and collected in accordance with the provisions of the Act Education Cess which shall consist of a surcharge on all land except lands which are included within the village site and not assessed to land revenue. Section 12 of the said Act provides for levy and collection with effect from 1st day of April, 1970, a tax on land and buildings situated in the urban areas at the rates mentioned therein, and used for the purpose of trade, commerce, industry etc. on the basis of the annual letting value to be determined under the Bombay Provincial Municipal Corporations Act, 1949. Section 13 provides the exemption from levying and collection of education cess on certain lands and buildings mentioned therein. Under section 13(3), the State Government has been empowered, if it considers it necessary to do so in the public interest, exempt from payment of the tax under section 12 of the Act on any building or land or any class of building or land by issuance of Notification in the official gazette to that effect. In accordance with the provisions of the Cess Act, the respondent no.1 Government issued through its Finance Department, a notification dated 24.12.1963 exempting from payment of tax under section 12 of the Act, the class of lands and building as specified therein.;