1 984 WP 11415-2021.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD 984 WRIT PETITION NO. 11415 OF 2021 AHMEDNAGAR MUNICIPAL CORPORATION THROUGH ITS COMMISSIONER VERSUS AHMEDNAGAR EDUCATION SOCIETY AHMEDNAGAR THROUGH ITS SECRETARY AND 987 WRIT PETITION NO. 11421 OF 2021 AHMEDNAGAR MUNICIPAL CORPORATION THROUGH ITS COMMISSIONER VERSUS AHMEDNAGAR EDUCATION SOCIETY AHMEDNAGAR THROUGH ITS SECRETARY … Mr. Kishor N. Lokhande – Advocate for Petitioner … CORAM : SIDDHESHWAR S. THOMBRE, J. DATE : 17.01.2026 PER COURT : 1. Heard learned Counsel for the petitioner. 2. By way of these petitions, the petitioner assails the orders dated 21.01.2016 passed below Exhibit-24 and Exhibit-21 by learned Civil Judge, Senior Division, Ahmednagar in M.T.A. Nos. 37 and 38 of 2012. The said orders were confirmed by the orders dated 24.04.2018 and 04.07.2018 passed below Exhibit-10 by learned District Judge-12, Ahmednagar, in R.C.A. Nos. 79 and 77 of 2016. 2026:BHC-AUG:1865 2 984 WP 11415-2021.odt 3. The present petitions arise out of the bill issued by the Corporation bearing No.304 dated 21.10.2011 (correct date is 11.04.2011) for the period of 1995-2012 and bill No.259 dated 21.10.2011 for the period of 1995-2012. Against those bills the respondent herein filed appeals bearing Municipal Tax Appeal Nos.37 and 38 of 2012 and the said appeals came to be allowed by the Civil Judge, Senior Division, Ahmednagar. The said orders were confirmed by the orders dated 24.04.2018 and 04.07.2018 passed below Exhibit-10 by District Judge- 12, Ahmednagar in Regular Civil Appeal Nos.79 and 77 of 2016. 4. Learned Counsel for the petitioner submits that the petitioner has raised the issue of issuance of bill for the period 1995 to 2012 before both the Courts below. The appellant/trust claimed that it is exempted under Section 132 (1)(b) of the Bombay Provincial Municipal Corporation Act, 1949. He further submits that, the learned Trial Court as well as the appellate Court while deciding the issue relied upon the law laid down by this Court in the case of Welfare Society and Ors. Vs. Municipal Corporation of City of Amaravati, 2009 (1) Bom. C. R. 778, whereby it was held that the respondent herein being charitable trust is exempted from payment of general taxes. 5. As both the Courts below have concurrently held that respondent being a charitable trust is exempted from payment of general tax by virtue of Section 132 (1)(b) of the Bombay Provincial Municipal 3 984 WP 11415-2021.odt Corporation Act, 1949, I do not find any reason to interfere with the orders dated 21.01.2016 passed below Exhibit-24 and Exhibit-21 by learned Civil Judge, Senior Division, Ahmednagar in M.T.A. Nos. 37 and 38 of 2012 and the order dated 24.04.2018 and 04.07.2018 passed below Exhibit-10 by learned District Judge-12, Ahmednagar, in R.C.A. Nos. 79 and 77 of 2016. 6. In view thereof, the Writ Petitions are dismissed. There shall be no order as to costs. [ SIDDHESHWAR S. THOMBRE ] JUDGE Pooja Kale/