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2008 (5) TMI 647 - DELHI HIGH COURTLiability to pay property tax and other taxes under the provisions of Delhi Municipal Corporation Act, 1957 - Entitlement for exemption from Payment of Municipal Taxes u/s 184 of 1989 Act - "Railway Administration" includes "Metro Railway"? - Interpretation of Section 184 and the term "railway administration" and whether it includes properties not specified in Clauses (a) to (f) of Section 2 (31) of 1989 Act - HELD THAT:- Two similar terms can have two different meanings under two enactments depending upon the context in which the said terms have been used. Therefore, it will not be proper to import the definition of the terms "Metro Railway", etc. used in 2002 Act into 1989 Act. 1989 Act is a separate enactment and it's clauses have to be interpreted as per the definition given to the said term in the said enactment. Recourse to 2002 enactment is not permissible to define "Railway Administration" under 1989 Act. It is also equally well settled that there can be two separate enactments dealing with the same subject matter and the question which one of the two enactments will prevail on a particular issue or question, may arise in a given case, but the said question is not relevant and material for the present controversy. Therefore, it is not possible to hold and accept the contention of the respondent corporation that the petitioner ceases to be "railway administration" within the meaning of Section 2 (32) of 1989 Act in view of definition clauses in 2002 enactment or as 2002 Act stands enforced. Moreover, the expression "Railway" is generic in nature and the expression "Metro Railway" is a mere specie. "Metro Railway" will be included and forms part of the generic expression "Railway". Anything which falls within the definition of term "Railway" cannot be taxed by the respondent under the Delhi Municipal Corporation Act, 1957 in view of Section 184 of the 1989 Act. However, the respondent is entitled to tax under the Delhi Municipal Corporation Act, 1957 the assets and properties, which do not fall and are not "Railways" within the meaning of Section 2 (31) of the 1989 Act. A bare reading of the Section 2 (31) of 1989 Act will show that lines, electrical equipments, installations, stations, warehousing workshops, running room, rest house etc. constructed for the purpose of or in connection with the railway are exempted from taxation under the Delhi Municipal Corporation Act, 1957. The Delhi Municipal Corporation will have to establish and show that a particular building or asset can be taxed under the Delhi Municipal Corporation Act as it does not fall within the meaning of "Railway" as defined in Section 2 (31) of 1989 Act. This aspect requires examination and to this limited extent the matter is remanded back to the Assessor and Collector for fresh adjudication. The Assessor and Collector will keep the ratio of this decision in mind and ensure that properties or assets mentioned in Section 2 (31) of 1989 Act are not taxed. He shall give a specific finding on each asset/property brought to tax. The petitioner will cooperate and furnish all details, documents and information in this regard to the Assessor and Collector. Therefore, it is held that the petitioner is entitled to exemption from payment of municipal taxes in view of Section 184 of 1989 Act, but only in respect of assets/properties which have been defined as Railway in Section 2 (31) and not in respect of other assets/properties. It is also clarified that this is subject to issue of notification by Central Government withdrawing the said exemption and also subject to right of the respondent- Delhi Municipal Corporation to raise and claim property tax from third parties, if permissible and allowed under law. The writ petition is accordingly allowed to the extent indicated above.
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