- (1.) The epitome of the facts, which requires to be noticed, for the limited purpose of deciding the sole controversy involved, in the instant writ petition and emanating from the record, is that in exercise of powers conferred by sub-section (3) of Section 87 read with sub- section (1) of Section 149 of the Haryana Municipal Corporation Act, 1994 (hereinafter to be referred as "the Act") and all other powers enabling him in this behalf and in supersession of Haryana Government, Local Government Department (Committees) notification Nos. 5576- ICI-75/24073 dated 30.7.1975, 19/147-ICI-78 dated 17.3.1979, 22/40/84-3CII dated 1.7.1999 and 22/40/84-3C-II dated 12.11.2002, the Governor of Haryana specified the rate of tax to be imposed on the buildings and lands, by virtue of notifications dated 12.11.2002 (Annexure P2) and 30.9.2003 (Annexure P3). The claim of the petitioner-school, that it is exempted from tax, did not find favour with the Municipal Corporation (for brevity "the MC"), Faridabad-respondent No. 2 and it raised a demand of house tax, by way of bill/notice No. 28196 dated 17.8.2009 (Annexure P5) from it. The petitioner-school filed the reply (Annexure P6) and denied its liability to pay the house tax.
(2.) Sequelly, the petitioner-school again moved the representation dated 2.11.2010 (Annexure P8) and claimed exemption from the payment of house tax, in pursuance of indicated notifications.
(3.) The joint Commissioner of respondent-MC negatived the claim of petitioner- school in this regard, by means of impugned order dated 16.11.2010 (Annexure P9), which, in substance, is as under :- "In the eye of justice, the representative has been called for personal hearing. Sh.H.S.Malik, on behalf of Faridabad Model School appeared at the time of personal hearing on 02.11.2010 and he filed an objections. After examine the case file and also heard to Sh. H.S. Malik by the undersigned. It has been found that clause 3 of notification No. 14/47/2003- 3CII dated 30.09.2003 provides that :- "All building and lands or portions there of used exclusively for educational purposes where fees at rates prescribed by government or equivalent to government schools are charged, including approved colleges, schools boarding's, hotels (Sic. hostels) and libraries, if such building and lands or portion thereof are either owned by the educational institutions without payment of any rent. Note : No exemption will be given to any property as defined in clause (1) and (3), if any portion there of has been constructed or used for commercial purposes." Hence as per the above notification provides that only "all building and lands or portions thereof used exclusively for educational purposes and charged the fees at rates prescribed by government or equivalent to government schools are charged, including approved colleges, schools boarding's, hotels (Sic. hostels) and libraries" shall be exempted from the House Tax. Sh. H.S. Malik submitted the Fee structure for year 2008-09 and 2009-10, which itself speaks that the said fees structure is not equivalent to government schools. In view of the facts, I have found no merit in this case and also satisfied that the Faridabad Model School does not cover under the exemption in any circumstances being they are not charged the fees equivalent to government schools. I have satisfied that the Faridabad Model School is liable to pay the House Tax." Hence, the demand of payment of house tax raised by the MC from the petitioner-school was affirmed by the Joint Commissioner.;