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2017 (1) TMI 1788 - SC - Indian LawsLevy of property tax - Validity of steps taken by the Respondents for levy of property tax - educational institution - exempt from property tax or not - HELD THAT:- The provisions of Section 93 of the Cantonments Act, 2006, would clearly show that against any levy as well, an appeal will lie. Therefore, as rightly submitted by the learned Counsel for the Respondent, it is open to the Appellate Authority to go into the question as to whether the Appellant No. 1/institution was liable to be exempted as well. Therefore, clarifying that it is open to the Appellants to take all available contentions including their entitlement to exemption from payment of property tax, this appeal is disposed of.
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