- (1.) HEARD Mohd. Isa Khan, learned counsel for the petitioners and Sri A.K.Goyal, learned counsel for the respondent.
(2.) THE writ petition is directed against judgment and order dated 7.2.2011 passed by Additional District Judge, Court No.1, Meerut in Tax Appeal No.3 of 2010 whereby it has allowed aforesaid appeal and cancelled tax bill No.5, Book No.59 dated 31.3.2009, which is for Rs.5,23,470/ - towards property tax for the period of 2002 to 2008 in respect of Bangalow No.17 (Part), The Mall, R.A. Lines, Meerut Cantt., Meerut.
(3.) THE facts, in brief, giving rise to the dispute, subjected to the present writ petition, are as under: Initially, Governor General -in -Council vide General Order dated 179 dated 12.9.1836, made provisions to regulate occupation of ground and disposal of land, building etc. situated within the limits of Military Cantonments, which was made applicable from different dates at different stations of the then Bengal Army of East India Company. The vacant land for the purpose of construction etc. could have been allowed on an application made to the Commanding Officer of concerned Military Cantonment. The land was allowed to be occupied as a Grant, subject to condition that the Government retain power of redemption at any point of time by giving a month's notice and paying value of such building, as may have been authorized to be erected. Further, the ground being property of Government, was not liable to be sold by grantee though constructed house etc. situate on the ground may be transferred by one military or medical officer to another in the manner provided in Clause 6 condition no.2, but by any other person, with previous consent of Officer Commanding the Station.;