TMI Blog2014 (7) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered under the Societies Registration Act as well as under Section 12-A of the Income Tax Act (hereinafter referred to as the "Act") and has also been granted a certificate under Section 80-G of the same Act. The petitioner no.2 is managing the affairs of the College, i.e., petitioner No.1. The petitioners contend that they have been regularly paying the house tax bills that has been receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution, which otherwise was exempted from payment of House Tax. In this regard the petitioners filed an objection dated 12.9.2001, which remained pending. The petitioners contend that its officers also appeared before the Committee on 29.10.2001 in which no decision was taken. Fresh objections were filed on 12.11.2003 and soon thereafter reminders were given by the petitioners to settle the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r affidavit the respondents contended that the objection of the petitioners was decided by an order dated 17.11.2013 by which the annual value was determined at Rs. 97,79,620/- w.e.f. 1.10.2001. The respondents further contended that the petitioners have an alternative remedy under Section 472 of the Act and therefore, the petitioners, if aggrieved by the assessment bill, can file an appeal. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther aided by the State Government or not was exempted from payment of house tax. On this basis the petitioners contend that they are no longer liable to pay house tax. In this regard we find that the petitioners have made several objections, which has remained pending. The contention of the respondents that they have decided the objections by their order dated 17.11.2003, is patently erroneous. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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