- (1.) The petitioner, a Civil Aviation Training College, claims that it was initially established by the Ministry of Civil Aviation, Government of India as an institution owned by Central Government. The Parliament enacted Airports Authority Act, 1994 and now the petitioner is an institution under the Airports Authority of India. It claims that, in fact, the petitioner is an organization of Central Government and is totally owned and financially controlled by the Central Government. It is imparting training to the persons in the fields of Airports Management, Air Traffic Control and Navigation Surveillance Services and is an unique Institution in whole of the country. It has a huge compound spread over in 116 acres of land. In the said compound there are number of separate and independent buildings including dwelling houses, offices, hostels, hospitals, residential buildings and the building required for training to the students. It claims that each and every building of the petitioner in the said compound is independent and separate building. Further, the petitioner has not taken any water connection. The petitioner has its own source of water. It has been further pleaded that the petitioner has itself provided all the civic amenities on its own to the entire campus by laying down the roads, water supply, sewerage etc.
(2.) The petitioner is aggrieved by the action of respondents namely Municipal Authority and that of General Manager, Jal Kal Vibhag, Nagar Nigam, Allahabad (Water Works), Allahabad, asking the petitioner to pay water tax for the period 1st of April, 2009 and onwards. Notice dated 21st of September, 2010 issued by the respondent no.2 asking the petitioner to deposit the water tax, is under challenge. By means of the present petition, quashing of the said notice dated 21st September, 2010 and the order dated 9.2.2011 rejecting the representation of the petitioner against the said notice, has been sought for. Also a Writ of Mandamus declaring the notification dated 9th April, 2003 filed, as Annexure-8 to the writ petition, as ultra-vires has been claimed besides the other incidental and ancillary reliefs.
(3.) Disputing the claim of the petitioner, the Nagar Nigam has filed a counter affidavit wherein it is pleaded that the water tax has been levied as per the provisions of the U.P. Municipal Corporation Act, 1959 (hereinafter to referred as Act 1959) and the U.P. Water Supply and Sewage Act, 1975 (hereinafter to referred as the Act, 1975). The action has been sought to be justified on the ground that the campus of the petitioner constitutes one unit and in any case, part of the campus is within 100 meters radius of the water supply point. It has further been averred that whether the petitioner has taken water connection or not, is wholly irrelevant. The water tax has been charged at the rate 12.5% of the annual letting value of the building as determined by the Nagar Nigam. Further, the Explanation-1 to Section 175 of U.P. Municipal Corporation Act, 1959 justifies their action. It has been further stated that the earlier writ petition filed by the petitioner questioning the annual rental value of the building having been dismissed, the present writ petition is liable to be dismissed.;