- (1.) By this bunch of writ petitions, a challenge is made to the letters-cum-demand of tax on land and buildings.
(2.) It is stated that the petitioner-institutions are engaged in education thus could not have been subjected to tax in ignorance of Sections 104 and 107 of the Rajasthan Municipalities Act, 1959 (for short "the Act of 1959"). As per Section 107 of the Act of 1959, tax is not imposable on land and building used as a place of public worship or for religious charitable purposes. The Explanation I of Section 107 of the Act of 1959 defines "charitable purpose" which means relief to poor, education and medical relief. In view of the Section 107 of the Act of 1959, any land and building used for charitable purposes are exempted from tax and education is a charitable purpose. The prayer is accordingly to cause interference in the demand of tax on land and building.
(3.) A reference of the judgment of this Court in the case of Sant Patrick S. Vidhya Bhawan and Anr. v. State of Rajasthan and Ors. in SB Civil Writ Petition No. 12517/2015 decided on 23rd April, 2016 has been given.;