- (1.) In Regular Second Appeal No. 640 of 1949 the question that arises for decision depends upon the construction to be placed upon Punjab Government Notification No. 184-C-45/6960, published in the Punjab Gazette, February 16, 1945. That Notification reads - "In exercise of the powers conferred by sub-section (1) of section 71 of the Punjab Municipal Act, 1911 , the Goveron of the Punjab is pleased to exempt the undermentioned classes of property from payment of the tax, the imposition of which by the Municipal Committee of Amritsar was notified in Punjab Government notification No. 184-C-45/6950, dated the 9th February, 1945 :- (1) All religious and charitable institutions. (2) Agricultural lands assessed to land revenue."
(2.) In Civil Suit No. 38 of 1948 Mohan Lal maintained that shop No. B. VI. 595/1926 situated in Atta Mandi Amritsar, was exempt from payment of house tax, shop being religious and charitable institution.
(3.) In deciding the suit the Court found that the shop being not a religious and charitable institution was not exempt from payment of tax under Notification No. 184-C-45/6960.;