TMI Blog2018 (5) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... the properties of the petitioner-hospital. He has only placed the copy of the recovery notice issued by the Chief Assessment Officer, Nagar Nigam, Jhansi (Annexure-6) which clearly indicates that the annual assessment of the petitioner-hospital is of ₹ 71,94,950/- and the house tax is chargeable at the rate of 10% and there are dues to the tune of ₹ 1,07,92,425/- on which the interest is calculated to the tune of ₹ 12,95,091/-. The current year tax is assessed being 10% of the annual assessment of the property which comes to ₹ 7,19,495/- and the outstanding dues are shown to the tune of ₹ 1,15,11,920/-. The actual outstanding amount is calculated at ₹ 1,28,07,011/-. The Court has enquired from the counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operate. We have noticed that another writ petition being Writ Petition No. 690 of 2017 was also filed, which was dismissed by this Court vide order dated 26.10.2017 on the ground that no cause of action survives. Learned counsel for the petitioner has placed before us the impugned order dated 6.4.2018 passed by Municipal Commissioner, Nagar Nigam Jhansi, respondent no.3. In this order dated 6.4.2018 the respondent no.3 has taken into consideration the orders passed by this Court in writ petitions filed by the petitioner dated 5.2.2015. In the impugned order the respondent no.3 has considered and has discussed whatever facts related to the activities of the petitioner hospital/institution. It is clearly mentioned that the hospital wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me tax being the charitable trust under Section 12-A of the Income Tax, the petitioner is entitled to get the exemption from payment of house tax. The counsel for the petitioner has failed to satisfy the query of the Court with regard to the assessment proceedings related to house tax of the properties of the petitioner-hospital. He has only placed the copy of the recovery notice issued by the Chief Assessment Officer, Nagar Nigam, Jhansi (Annexure-6) which clearly indicates that the annual assessment of the petitioner-hospital is of ₹ 71,94,950/- and the house tax is chargeable at the rate of 10% and there are dues to the tune of ₹ 1,07,92,425/- on which the interest is calculated to the tune of ₹ 12,95,091/-. The curr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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