1 2025:CGHC:13973 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 1521 of 2025 1 - Holy Cross Senior Secondary School Byron Bazar, Bearing C.B.S.E. Affiliation No.- 3330084, Office At- Byron Bazar, Raipur (C.G.), Through- Its Manager, Suresh Tirkey S/o Theodore Tirkey, Aged About 46 Years, R/o Apostolic School, House No.- 1169, Vivekanand Nagar Road, Behind Memon Nursing Home, Shailendra Nagar, Raipur, District- Raipur (C.G.) ... Petitioner(s) versus 1 - State Of Chhattisgarh Through - Urban Administration Department, Mahanadi Bhawan, Atal Nagar, Naya Raipur, Chhattisgarh 2 - Municipal Corporation Raipur Through - Commissioner, Municipal Corporation Head Office, Near Mahila Thana, Raipur, District- Raipur (C.G.) 3 - Zone Commissioner Zone No.-4, Municipal Corporation Raipur, Office- Municipal Corporation, Zone No.-4, Beside Press Club, Below Water Tank, Motibag Chowk, Raipur, District- Raipur (C.G.) 4 - Revenue Officer Zone No.-04, Office- Municipal Corporation Zone No.-04, Beside Press Club, Below Water Tank, Motibag Chowk, Raipur, District- Raipur (C.G.) 5 - Assistant Revenue Officer Zone No.-04, Office- Municipal Corporation Zone No.- 04, Beside Press Club, Below Water Tank, Motibag Chowk, Raipur, District- Raipur (C.G.) 6 - Commissioner Of Income Tax Office Of The Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District- Raipur (C.G.) ... Respondent(s) (Cause-title taken from the Case Information System) For Petitioner(s) : Ms. Aditi Singhvi, Advocate For State : Ms. Upasana Mehta, Dy. Government Advocate For Municipal Corporation: Mr. Pankaj Agrawal, Advocate SB- Hon'ble Shri Justice Amitendra Kishore Prasad Order On Board 24.03.2025 1. Petitioner has filed this writ petition challenging demand notice dated 11.03.2025 bearing Letter No. Q/Ra.Vi./ZoneNo.-04/ Na.Paa.Ni./2024 2 issued by the office of Respondent - Corporation wherein a demand of Rs. 38,58,602 has been made against property tax within a period of 3 days failure of which will lead to sealing of the premises, hence, this writ petition is filed praying for following reliefs : “10.1 That this Hon'ble Court may kindly be pleased to quash and set aside the impugned demand notice dated 11.03.2025 bearing Letter No. Q/ Ra. Vi./ Zone No. -04/ Na. Paa. Ni./ 2024 issued by the office of Respondent Corporation. 10.2 Any other relief, which this Hon'ble court deems, fit in the facts and circumstances may also be granted in favour of the petitioner.” 2. Learned counsel for petitioner would submit that petitioner is a reputed school established in the year 1956 and is being run by a registered society namely "Shikshan Vikas Sangh". Petitioner is running the school since 1956, however, in the year 2019-2020, a demand bill under Section 173 of the Municipal Corporation Act, 1956 was issued to the petitioner by the respondent - corporation for an amount of Rs.4,44,018. Vide letter dated 11.02.2020 and 14.02.2020, the petitioner specifically replied that since the society is an education society and is not in receipt of any kind of grants/support for its functioning and is exempted from property tax, therefore, the school be exempted from payment of such tax. The respondent - corporation never decided the objection of the petitioner/society however, they kept sending the demand notices every year to which the petitioner kept on replying in terms of its earlier reply. The respondent Corporation vide the impugned notice has demanded a sum of Rs. 38,58,602 within a period of 3 days failure of which will lead to sealing of the premises. It is further contended by learned counsel for petitioner that the society is 3 registered under Section 12 AA of Income Tax Act, 1961 and hence is exempted from payment of taxes. Further, the institution is exempted from Property Tax under Section 136(c) of the Chhattisgarh Municipal Corporation Act, 1956. 3. Learned counsel for respondent – corporation submits that earlier, petitioner has not filed the registration certificate along with their objection / letter as provided under Section 12 AA of Income Tax Act, 1961 which is filed along with this petition. He submits that they will consider the aspects as submitted by learned counsel for petitioner and decide the same and appropriate orders will be passed. However, petitioner may file relevant documents in order to get exemption from property tax. He further submits that till passing of appropriate orders, no coercive steps would be taken against petitioner. 4. I have heard learned counsel for the respective parties and also perused the documents annexed along with the record. 5. Instead of keeping this writ petition pending seeking reply from respondents, this Court find it appropriate to dispose of this writ petition directing respondent – corporation to decide the objection / representation submitted by petitioner and to pass appropriate orders expeditiously, in accordance with law, keeping in mind the provisions contained under Section 136(c) of the Chhattisgarh Municipal Corporation Act, 1956. 6. With this observation and direction, this writ petition stands disposed of. Sd/- (Amitendra Kishore Prasad) Judge Shayna Digitally signed by SHAYNA KADRI