M.Katju, A.K.Yog, JJ. - (1.) The petitioner is a Public Charitable Trust as stated in paragraph 3 of the writ petition and it established a school in Ghaziabad in the State of U. P. known as Uttam School for girls.
(2.) Under Section 173 of the U. P. Nagar Mahapalika Adhiniyam, 1959, provision is made for levying the property taxes like general tax, water tax, drainage tax, conservancy tax.
(3.) Section 175 of the Act provides for exemptions to the main provision extending benefit of exemption from general tax on certain buildings. Section 177 of the Act provides that general tax shall be levied in respect of all buildings and lands in the city except : "(a) buildings and lands solely used for purposes connected with the disposal of the dead : (b) buildings and lands or portions thereof solely occupied and used for public worship or for a charitable purpose ; (c) buildings solely used as jails, court houses, treasuries, schools and colleges.";