1 2025:CGHC:14222 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 1533 of 2025 1 - Jhaiji Shikshan Samiti Through Its President, Shri Kamaljeet Arora, S/o Jashpal Singh Arora, R/o 302, Rajiv Gandhi Ward, Ward 14, Bemetara Durg Road, Bemetara, Chhattisgarh. ... Petitioner(s) versus 1 - State Of Chhattisgarh Through Its Secretary, Department Of Urban Administration And Development, Mahanadi Bhawan, Naya Raipur, Raipur Chhattisgarh. 2 - Municipal Corporation, Raipur Through Commissioner, District Raipur, Chhattisgarh. 3 - Zone Commissioner Municipal Corporation, Raipur, District Raipur, Chhattisgarh. 4 - Assistant Revenue Officer Municipal Corporation, Raipur, District Raipur, Chhattisgarh. ... Respondent(s) (Cause-title taken from the Case Information System) For Petitioner(s) : Mr. Soumitra Kesharwani, Advocate For State : Mr. Anmol Sharma, Panel Lawyer For Municipal Corporation: Mr. Abhijeet Mishra, Advocate SB- Hon'ble Shri Justice Amitendra Kishore Prasad Order On Board 25.03.2025 1. Petitioner has filed this writ petition challenging demand bill dated 06.03.2025 and final notice dated 08.03.2025 issued by the office of Respondent - Corporation wherein a demand of Rs. 18,21,296/- 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 Digitally signed by SHAYNA KADRI 2 filed praying for following reliefs : “10.i. To call for the entire records of the case; 10.ii. To kindly quash the demand bill dated 06/03/2025, final notice dated 08/03/2025 and demand notice dated 06/03/2025 and declare such notice as illegal and without authority of law as the Petitioner society is not liable for payment of property tax in accordance with the provisions of Chhattisgarh Municipal Corporation Act, 1956; 10.iii To kindly make any other order that may be deemed fit and just in the facts and circumstances of the case including awarding of the costs to the Petitioner.” 2. Learned counsel for petitioner would submit that the petitioner - society is running a private co-educational school. It is submitted that the tax imposed on the land is being used by the School authority solely for the purpose of imparting education and is also registered as a charitable organization under Section 12-A of the Income Tax Act, 1961. It is submitted that the school has been in the capacity of an 'occupier' of the said land, however, the demand bill dated 06/03/2025 and final notice dated 08/03/2025 under Section 173 of the Municipal Corporation Act, 1956 was issued to the petitioner by the respondent - corporation for payment of property tax for the year 2016-17 till 2024- 2025. Pursuant to the demand letter dated 06.03.2025, the petitioner - society promptly submitted a representation on 11.03.2025 to the respondent - corporation, emphasizing the fact that petitioner – society is exempted from payment of property tax, The respondent - corporation never decided the objection of the petitioner/society. It is further contended by learned counsel for petitioner that the society is registered under Section 12 A of Income Tax Act, 1961 and hence is 3 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 representation / letter as provided under Section 12 A 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 representation / objection submitted by petitioner and to pass appropriate orders expeditiously, in accordance with law, keeping 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