KRISHI UPAJ MANDI SAMITI, GUNA Vs. PROPERTY TAX OFFICER, GUNA

JUDGEMENT

(1.) THIS is a petition under Art.226 of the Constitution of India by Krishi Upaj Mandi Samiti. Guna, (hereinafter referred to as 'Samiti') through its Secretary for issue of an appropriate writ, direction or order striking, down the levy of property tax on it by the Property Tax Officer, Guna, under the M.P. Nagariya Sampatti Kar Adhiniyam 1964 (Act No.14 of 1964) (which will hereinafter for the sake of brevity be referred to as Act of 1964'). The Property Tax Officer Guna issued a notice dated 4 -4 -72 imposing property tax on the lands and buildings possessed by or vested in the Samiti. On receipt of the notice, the Samiti raised an objection to the levy of the tax on the ground that it was exempt from the any in question. The Property Tax Officer however, rejected the petitioner's objection and initiated proceedings for recovery of the tax from the petitioner for the years 1970 -71 to 1973 -74. It is in these circumstances that the petitioner has filed present petition.

(2.) THE petitioner's contention is that property tax is not leviable on it by virtue of exemption granted under S.6 (a) (iii) of the Act of 1964 The petition has been opposed by the Property Tax Officer as well as the State of Madhya Pradesh. both of whom have filed a joint return.

(3.) THE Samiti is no doubt a Market Committee duly constituted under the provisions of the M.P. Agricultural Produce Markets Act, 1960 (Act No. 19 of 1960). Section 12 (1) of the Act of 1960 provides as follows; -