1 2025:CGHC:6785 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 779 of 2025 1. GDR Educational Society Durg Address G E Road Ganjpara, Durg Chhattisgarh Through Secretary, Sonal Rungta, S/o Santosh Rungta, Aged about 46 Years, R/o Rungta College Campus (R-1) Village & PO Kurud, PS Jamul City - Bhilai, District Durg, Chhattisgarh PIN 490024 ... Petitioner versus 1. Municipal Corporation Bhilai Supela, City Bhilai, Distt. - Durg , Chhattisgarh PIN 490026 2. Commissioner Municipal Corporation, Bhilai Supela, City Bhilai, Distt. Durg, Chhattisgarh PIN 490026 ... Respondents For Petitioner : Ms Surya Kawalkar Dani, Advocate For Respondents : Ms Fouzia Mirza, Sr. Advocate with Ms Apurv Goyal & Shri Soumitra Kesharwani, Advocates Order on Board By Bibhu Datta Guru, J. 6/2/2025 1. Learned counsel appearing for the petitioner would submit that the respondent/Municipal Corporation has imposed property tax on the Educational Institute, which is contrary to the decision rendered by the High Court of Madhya Pradesh in the matter of Vanshidhar Memorial Charitable Samiti, Gwalior through its Secretary Shrikrishan Gupta vs. Municipal Corporation1. 1 2018 SCC OnLine MP 1133 2 2. While opposing the aforesaid contention of the petitioner, learned Senior Counsel appearing for the Municipal Corporation would submit that demand notice issued under Section 173/174 of the Chhattisgarh Municipal Corporation Act, 1956 (for brevity ‘the Act, 1956’) is appealable according to Section 184 of the Act, 1956. She would further submit that the petitioner directly approached this Court without availing alternative remedy. 3. I have heard learned counsel appearing for the parties and perused the documents. 4. Taking into consideration the submission made by learned counsel for the parties, as the petitioner is running the Educational Institute and demand notice has been issued without proper opportunity of hearing and further the petitioner has not made any representation before the Municipal Authority, at this stage, the demand notice dated 31.02.2024 is hereby quashed/set aside. 5. The petitioner would be at liberty to file requisite documents before the Assessing Authority/Municipal Authority within a period of 20 days from today to apprise that the petitioner is running an Educational Institute and the property tax cannot be levied. If the petitioner along with representation produces requisite documents before the Municipal Authority, it is expected that the Authority concerned shall consider and decide the representation of the petitioner strictly in accordance with law and on its own merits. 6. It is made clear that if the petitioner will not approach within the stipulated period, the Corporation is at liberty to take action, in 3 accordance with law. It is also made clear that after taking decision on the representation submitted by the petitioner, if the Corporation desires to issue fresh demand notice to the petitioner, it may do so. 7. Accordingly, the writ petition stands disposed of. Sd/- (Bibhu Datta Guru) Judge Gowri K GOWRI SANKARA RAO Digitally signed by K GOWRI SANKARA RAO Date: 2025.02.06 16:48:13 +0530