M.KATJU, J. - (1.) THIS writ petition has been tiled for quashing the impugned amendment to Section 177 (c) of the U.P. Municipal Corporation Act, 1959 (hereinafter referred to as the. Act) by the U.P. Municipal Corporation (Amendment) Ordinance, 2002.
(2.) THE petitioner is a Society registered under the Societies Registration Act. It runs various Educational Institutions mentioned in Para 4 of the writ petition. It is alleged in Para 5 of the petition that these Educational Institutions are recognized either by the Board of High School and Intermediate Education, U.P., Allahabad or the Central Board of Secondary Education, New Delhi. Section 173 of the Act states: - '173. Property Taxes leviable. -(1) For the purposes of Sub -section (1) of Section 172 property taxes shall comprise the following taxes which shall, subject to the exceptions, limitations and conditions hereinafter provided, be levied on building and lands in the city - (a) a general tax which may be levied, if the Corporation so determines, on a graduated scale; (b) a water tax; (c) drainage tax leviable in areas provided with sewer system by the Mahapalika; (d) a conservancy tax in areas in which the Mahapalika undertakes the collection, removal and disposal of excrementitious and polluted matter from privies, urinals and cesspools. (2) Save as otherwise expressly provided in this Act or Rules made there under, these taxes shall be levied on the annual value of buildings or land as the case may be.'
(3.) BEFORE its amendment by the U.P. Municipal Corporation (Amendment) Ordinance, 2002, Section 177 of the Act stated: - '177. General Tax on what premises to be levied. -The 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.' ;