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2014 (7) TMI 310 - HC - Indian LawsImposition of house tax u/s 177(c) of the Act – charitable society - proposal to increase the house tax - Held that:- The provision came into effect w.e.f. 21.11.2002 by which a building solely used as School and Intermediate College whether aided by the State Government or not was exempted from payment of house tax - the assessee contended that they are no longer liable to pay house tax - the assessee have made several objections, which has remained pending - they have decided the objections by the order dated 17.11.2003 is erroneous - it is apparently clear that the revenue had only determined the annual value of the building, but, had nowhere decided the objection of the petitioners with regard to the imposition of house tax - the revenue while issuing notice dated 13.8.2001 had invited the assessee to file objection to the annual value as well as to the proposed house tax - the annual value has been decided by the revenue, the objection relating to house tax has not been decided - the bill raised by the revenue is without any authority of law and is quashed – Decided in favour of assessee.
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