- (1.) We have heard Shri A.D. Saunders, learned counsel for the petitioner. Learned Standing Counsel appears for the State respondents. Shri Q.H. Siddiqui has filed appearance on behalf of Nagar Nigam and has also filed counter affidavit. This matter is on the list for several months. He has not appeared on any of the dates and thus we are proceeding to hear the matter on the basis of the counter affidavit filed by Nagar Nigam, Allahabad.
(2.) Rt. Rev. A.R. Stephan, Bishop of Lucknow, Church of North India, Bishop House, Allahabad has filed this writ petition against the Nagar Nigam, Allahabad and the Tax Superintendent, Nagar Nigam, Allahabad against the levy and assessment of tax on the 'Holy Trinity School', Knox Memorial Hall, 16/2, Church Lane, Allahabad.
(3.) Brief facts giving rise of this writ petition are that there is Holy Trinity Church at 16/2, Church Lane, Allahabad. There is also a hall known as 'Knox Memorial Hall', which is used for charitable purposes. A school building has been constructed in the same campus in which a school in the name of 'Holy Trinity School' is being run. The school is an annexe of Boys High School and College, Allahabad. The school is not aided by the Government. It is alleged that the school is being run by the charitable society for charitable purposes dealing in the field of education. The school also has church functions particularly in the month of December every year, in which the students of the school participate. The Nagar Nigam, Allahabad is assessing the house tax on 'Knox Memorial Hall' 16/2 Church Lane, regularly. It appears that the petitioner was paying the house tax at the rate of Rs.386.40. The annual value of the building of the school was assessed for the first time and on which the house tax was assessed w.e.f. 1.10.1997 to 31.3.2003 giving rise to this writ petition.;