- (1.) HEARD Mohammad Isa Khan, learned counsel for petitioners, learned Standing Counsel for respondents and perused the record.
(2.) THE Cantonment Board, Meerut (hereinafter referred to as "Board") through its President and Cantonment Executive Officer (hereinafter referred to as "CEO") are petitioners in this case who have felt aggrieved by order dated 26.5.2007 passed by Additional District Judge, Court No. 3, Meerut allowing Tax Appeal No. 1 of 2005, filed by respondent no. 2, and quashed Tax Bill No. 6 dated 10.1.2005 whereby Board has raised a demand of Rs. 6,85,824/ - towards water tax and Rs. 13,16,781/ - toward House Tax for the Assessment Years 2002 -05.
(3.) THE dispute relates to Bungalow No. 227, West End Road, Meerut Cantonment Board Meerut. The respondent no. 2 is in possession of the aforesaid Bungalow and has raised a Secondary Educational Institution duly recognized by the Central Board of Secondary Education, New Delhi. It is alleged that annual rental value in triennial assessment for the year 2002 -05, as per formula given in Section 64 (a) of Cantonment Board Act, 1924 (hereinafter referred to as Act, 1924"), was determined and a notice under Section 68 was issued which was acknowledged by Sri Indrajeet Singh on 29.4.2002. He filed objection on 3.5.2002 without claiming any exemption in respect to property tax. The proposed assessment mentioned in the notice dated 29.4.2002 was Rs. 44,19,692/ -. Date of oral hearing was fixed on 18.12.2002 which was communicated to Indrajeet Singh, representing respondent no. 2, vide letter dated 11.12.2002. Matter was heard by Assessment Committee on 18.12.2002 and thereafter Committee determined annual rental value of the aforesaid Bungalow at Rs. 3,20,000/ - per annum.;