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

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution of India by Krishi Upaj Mandi Samiti, Gwalior, (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 levy 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 the present petition

(2.) The petitioner's contention is that property tax is not leviable on it by virtue of exemption granted under section 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 short question arising for our decision is whether the petitioner is exempt from payment of property tax.