D.N. Patel, A.C.J. - (1.) WE have heard Mr. Mahesh Tiwari, learned Counsel for the appellants, assisted by Mr. Ganesh Pathak and Mr. Fayyaz Ahmad and the Standing Counsel and Mr. A.K. Mehta, learned Counsel for the respondents.
(2.) THIS appeal has been filed against the judgment and order dated 9.9.2009 passed by a learned Single Judge of this Court. The relevant part of the impugned judgment is quoted below: 8 In the light of the above submissions, while setting aside the impugned order dated 18.03.2008 passed by the respondent No. 2, the matter is remitted back to the respondent No. 2 to take a fresh decision on the issue relating to the petitioners' claim for acceptance of the holding tax in respect of the lands, excluding the controversial 8 kathas and 12 1/2 chhataks of land, taking into consideration the claim of the petitioners that they being the owner of the lands, are in constructive possession of the same. With these observations, this writ application is disposed of. At the very outset, the learned Counsel for the appellants stated that the objection of the appellants is with regard to the exclusion of 8 kathas and 12 1/2 chhataks of land. Under the law, the tax is to be realized from the owner of the property.
(3.) WE find from the records that said 8 kathas and 12 1/2 chhataks of land was gifted by the petitioners -appellants to Ram Lakkhan Singh Yadav College (respondent No. 3 in this appeal) by a registered gift deed dated 22.11.198?, a copy of which has been annexed with I.A. No. 704/2010 in this appeal. Under the said gift deed, the petitioners -appellants, who are referred to as 'doners' in the gift deed, have stated in respect of the land in question that it has been voluntarily transferred and conveyed absolutely to the the donee. The gift deed says that the land is being transferred and conveyed absolutely to the said donee to have and hold the same as owner thereof for ever. Thus from the recital in the registered gift deed, it is absolutely clear that the land has been transferred absolutely and without any reservation or condition. However, there is a recital in the gift deed is that the land is being transferred for the purpose of a library for the use and benefits of the students.;