Shri Gangajali Education Society, Vs Bhilai Municipal Corporation

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Digitally signed by SMT NIRMALA RAO

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2024:CGHC:35920

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NAFR

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HIGH COURT OF CHHATTISGARH AT BILASPUR

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Judgment Reserved on : 04/09/2024 Judgment Delivered on : 13/09/2024

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CR No. 82 of 2024

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1 - Shri Gangajali Education Society, (Shri Shankaracharya Technical Campus, (Junwani), Bhilai)) through its Chairman, MR. I.P. Mishra, aged 80 years, R/o. 27/9, Nehru Nagar (West), Bhilai, Tehsil and District Durg, Chhattisgarh.

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... Applicant/ Appellant

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versus

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1 - Bhilai Municipal Corporation through Commissioner, Office at G.E. Road, Supela Bhilai Near Vats International Hotel, Tehsil And DistrictDurg, Chhattisgarh.

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2 – Deputy Commissioner (Property Tax Officer), Bhilai Municipal Corporation, Bhilai, Tehsil And District- Durg, Chhattisgarh.

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	... Respondents
For Applicant For Non-applicants	: Shri B.P. Sharma, Advocate alongwith Shri Kshitij Sharma, Advocate. : Ms. Fouzia Mirza, Senior Advocate alongwith Shri Ali Afzaal Mirza, Advocate.

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Hon'ble Shri Justice Rakesh Mohan Pandey CAV Order

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1. The applicant has assailed the validity and propriety of the order dated 10.05.2024 passed by the District Judge, Durg, District Durg in Miscellaneous Civil Appeal No. 8 of 2021 whereby an appeal preferred by the applicant under Section 149 of the

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Chhattisgarh Municipal Corporation Act, 1956 (for short ‘the Act, 1956’) has been dismissed and the order passed by the Commissioner, Municipal Corporation, Bhilai dated 18.03.2020 has been affirmed.

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1. The facts of the present case are that the applicant/Institution is a registered society under the provisions of the Chhattisgarh Society Registration Adhikaran Adhiniyam, 1973 and it was registered on 18.05.1994. The society imparts education in and across the State of Chhattisgarh. It is pleaded in the civil revision that the applicant/Institution moved an application before the office of the Income Tax Commissioner, Jabalpur seeking registration under Section 12A of the Income Tax, Act 1961 (for short ‘the Act, 1961’) on 02.12.1994. Consequently, a registration certificate was issued on 21.12.1994. It is further pleaded that the applicant/Institution has been exempted from the Municipal Taxes under the Act, 1956 and also under the Act, 1961.

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1. A demand notice under Section 184 of the Municipal Corporation Act, 1956 for property and other Municipal Taxes was issued against the applicant/Institution and an objection was raised in this regard before the Municipal Corporation and respondent No. 2 vide communication dated 22.10.2019, which was turned down. Thereafter, the applicant/Institution raised another objection before respondent No.1 and the same was also rejected vide order dated 18.03.2020. Respondent No.1 held that Section 136(c) of the Act, 1956 has been amended with effect from 09.08.2012 and said provision has not been given

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retrospective effect, therefore, the applicant/Institution is required to pay the property and other Municipal Taxes from 2001-02 to 2012-13 and the amount was quantified to the tune of Rs.5,13,19,689/-. The applicant/Institution preferred an appeal against the order dated 18.03.2020 before the learned District Judge, Durg according to the provisions of Section 149 of the Act, 1956 which was registered as Miscellaneous Civil Appeal No.8 of 2021. Pursuant to the order dated 18.03.2020, a demand notice was also issued on 19.03.2020 which was also challenged in the appeal. Learned District Judge vide its order dated 10.05.2024 dismissed the appeal and affirmed the order passed by respondent No.1 dated 18.03.2020.

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1. Learned counsel appearing for the applicant/Institution argued that the learned District Judge misconstrued the provisions of Section 136 of the Act, 1956. He further argued that according to provisions of Section 136(c) of the Act, 1956, the applicant/Institution is entitled to get an exemption prior to the amendment and even post amendment. He also argued that the applicant/Institution is an educational Institution and it imparts education within the State of Chhattisgarh and the certificate under Section 12A of the Act, 1961 has been issued in its favour, therefore, there was no requirement to pay property Tax or other Municipal Taxes. He contended that Section 136(c) of the Act, 1956 has been inserted on 09.08.2012, therefore, for the period prior to substitution, the amended section shall be applicable and the applicant would be entitled for exemption therein. He further contended that there is no express provision in the statute that

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the exemption under Section 136(c) of the Act, 1956 will not apply to private educational Institutions operating for profit. He also contended that the learned Trial Court and the Commissioner ought to have decided the dispute with regard to the exemption from payment of taxes for the period from 200102 to 2012-13 and for that purpose, the amended Section 136 of the Act, 1956 would apply. It is submitted that no claim was made by the Municipal Corporation from 09.08.2012 onwards. He further submitted that the educational Institutions are exempted from payment of property tax and the same is inclusive of educational cess, consolidated tax and surcharges. In support of his arguments, he placed reliance on the judgments rendered by the Hon’ble Supreme Court in the matters of Pernod Ricard India (P) Ltd. vs. State of Madhya Pradesh and Others, 2024 SCC OnLine SC 566 , Government of Kerala and Another vs. Mother Superior Adoration Convent, (2021) 5 SCC 602, Vanshidhar Memorial Charitable Samiti, Gwalior through its Secretary Shrikrishan Gupta vs. Municipal Corporation, 2018 SCC OnLine MP 1133 and the judgments passed by the High Court of Madhya Pradesh in the matter of Satna Diocesan Society vs. The Municipal Corporation, Rewa and Anr., 2013 (3) MPLJ 244 and Pioneer Society for Professional Studies vs. Indore Municipal Corporation and Ors., MANU/MP/1411/2022 .

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1. On the other hand, Ms. Fouzia Mirza would oppose the submissions made by counsel for the applicant. She submitted that the applicant/Institution has challenged the order passed by

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the learned District Judge dated 10.05.2024 along with a demand notice dated 19.03.2020. She further submitted that against the demand notice issued by the Municipal Corporation, there is a remedy to prefer an appeal, therefore, the Civil revision is not maintainable. She also submitted that the Constitution has conferred power upon the Municipal Corporations to impose taxes. She referred to Article 243(X) of the Constitution of India which deals with the power to impose taxes by, and funds, of, the Municipalities.

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Article 243(X) of the Constitution of India reads as under:-

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“243X . Power to impose taxes by, and Funds, of, the Municipalities :—

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The Legislature of a State may, by law—

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(a) Authorise a Municipality to levy, collect and appropriate such taxes, duties, tolls and fees in accordance with such procedure and subject to such limits;

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(b) Assign to a Municipality such taxes, duties, tolls and fees levied and collected by the StateGovernment for such purposes and subject to such conditions and limits;

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(c) Provide for making, such grants-in-aid to the Municipalities from the Consolidated Fund of the State; and

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(d) Provide for constitution of such Funds for crediting all moneys received. respectively, by or on behalf of the Municipalities and also for the withdrawal of such moneys therefrom, as may be specified in the law.”

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1. Ms. Fouzia Mirza would further refer to Sections 132, 133, 135 & 136 of the Municipal Corporation Act, 1956, which deals with taxation. She stated that the Municipal Corporation within the limits of the municipal area may impose taxes and the power is vested in this regard. She further stated that the tax levied under

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Section 135 of the Act, 1956 shall not be liable in respect of the property mentioned in clauses [a] to [k] of this Section. She also stated that the applicant/Institution namely, Shri Gangajali Education Society is not a registered Society under Section 12(A) of the Income Tax Act, 1961. She submitted that the certificate under Section 12(A) of the Income Tax Act, 1961 in favour of Shri Gangajali Shikshan Samiti has been filed on 02.09.1994 and its registration No.12-A/H.Q.R./31/94-95, therefore, the applicant/Institution is not entitled to any exemption according to the amended provisions of Section 136(c) of the Act, 1956. It is also argued that a resolution was passed by the Municipal Corporation on 30.03.2011 according to the provisions of Section 132 of the Act, 1956 and a decision was taken with regard to Section 136 of the Act, 1956 to impose tax on schools, colleges and hospitals run by the private institutions which collect donation/fees from the students. She would submit that the resolution passed by the Municipal Corporation was within the knowledge of the applicant/Institution but the same has not been challenged and the demand notice was issued pursuant to the resolution. It is further contended that the applicant/ Institution has to deposit the other taxes excluding the exemption as per the amended provision on the basis of selfassessment within a period of 30 days along with the documents but the same has not been done. It is argued that the applicant/ Institution failed to submit any explanation with regard to exemption since the year 2001-02; the certificate issued under Section 12A of the Income Tax Act was also not placed before

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the Municipal Corporation; and the applicant/ Institution collects donation/ fee from the students, therefore, the same is liable to pay property tax and other taxes. In support thereof, she has placed reliance on the judgments passed by the Hon’ble Supreme Court in the matter of Pradip Kumar Maity vs. Chinmoy Kumar Bhunia and Others, (2013) 11 SCC 122 and Essarjee Education Society vs. State of M.P. and Others, 2015 SCC OnLine MP 7487 .

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1. I have heard learned counsel appearing for the parties and perused the documents present on the record with utmost circumspection.

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1. The relevant Sections of the Municipal Corporation Act, 1956, particularly, Sections 132, 133, 135 & 136 of the Act, 1956 are reproduced herein below for reference:-

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“132. Taxes to be imposed under this Act.—

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(1) For the purpose of this Act. the Corporation shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal Area, the following taxes, namely :-

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(a) a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 135, 136 and 138;

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(b) a water tax, in respect of lands and buildings to which a water supply is furnished from or which are connected by means of pipe with municipal water works;

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(c) a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city.

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(d) a general lighting tax, where the lighting of public streets and places is undertaken by the corporation;

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(e) a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire;

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(f) a local body tax on the entry of such goods as may be declared by the State Government by notification in the

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Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods;

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Provided that no local body tax shall be levied on the goods :-

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(i) brought by a person into the municipal area for his personal use or consumption; or

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(ii) brought by a registered dealer within the municipal area and transmitted within 15 days thereof-

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(a) to a registered dealer in any other local body; or

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(b) in the course of export out of the territory of India; or

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(c) in the course of inter-state trade outside the state.

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(iii) specified in the Schedule to the Chhattisgarh Sthaniya Kshctron Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).

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(2) Notwithstanding anything contained in clause (I) of sub-section (1) if in the opinion of the State Government it is expedient to do so, it may delegate the power to the Corporation to declare the goods on which local body tax shall be levied and the rates thereof.

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(3) The mode of assessment and collection of the local body tax shall be such as may be prescribed.

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(4) The water tax under clause (b) of sub-section (1) shall be charged :-

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(a) on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Corporation, x x x.

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(b) on buildings and lands which are not exempted from property tax, at a [x x x] rate as determined in clause (a) plus such percentage of the properly tax, as shall be determined by the Corporation :

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Provided that the water tax under clause (b) of sub-section (1), shall not be levied on building and land owned by freedom fighters during their life time, if they are exempted from Income Tax and the water connection is for domestic purpose anil which does not exceed half inch connection.

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(5) The taxes under clauses (c), (d) and (e) of sub-section (1) shall be levied at a consolidated rate as under ;-

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(a) on buildings and lands which are exempted from property tax at a rate as determined by the corporation [x x x]

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(b) (in buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Corporation.

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(6) In addition to the taxes specified in sub-section (1), the Corporation may, for the purpose of this Act, subject to any general or special order which the State Government may make in this behalf, impose any of the following taxes, namely :-

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(a) a latrine or conservancy tax payable by the occupier or owner upon private latrines, privies or cesspools or open premises or compounds cleansed by Corporation agency:

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(b) a drainage tax, where a system of drainage has been introduced:

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(c) a tan on persons exercising any profession or art or carrying on any trade or calling within the city;(d-e) [x x x]

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(f) lees on the registration of cattle sold within the city;

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(g) market dues on persons exposing goods for sale in any market or in any place belonging to or under the control of the Government or of the Corporation;

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(h) a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Corporation;

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(i) a tax on pilgrims resorting periodically to a shrine within the limits of the Corporation;

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(j) a tax on persons occupying houses, buildings or lands within the limits of the Corporation according to their circumstances and property;

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(k) a toll on new bridge constructed by the Corporation;

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(l) a lax on advertisements other than advertisements published in newspapers;

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(m) a tax on theatres, theatrical performances and other shows for public amusement;

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(n) a terminal lax on goods or animals exported from the limits of the Corporation; and

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(o) any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government.

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(7) Subject to the provisions of Article 277 of the Constitution of India, any tax which immediately before the commencement of the Chhattisgarh Municipal Corporation Law (Extension) Act, 1960 (No. 13 of 1961) was being lawfully levied by the Corporation, may notwithstanding that such tax is not specified in sub-section (1) or (6), continue to be levied by the Corporation.

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(8) The imposition of any tax under this section shall be subject to the provisions of this Act and of any other enactment for the time being in force.

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(9) [x x x]

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(10) Notwithstanding anything contained in this Chapter, the corporation may impose upon properties specified in clause (a) of Section 136, all or any of the taxes specified in clauses (b), (c) and (d) of sub-section (1) and clause (b) of sub-section (6) at a rate, in excess of the rate at which such tax is imposed, on other properties under the respective clauses, as the State Government may, by notification, specify.

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133. Imposition of taxes and fees.

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(1) The Corporation may, by a resolution, at the time of final adoption of the budget estimates for the next financial year, subject to the provisions of this Act and subject to such limitations and conditions, as may be prescribed by the State Government in this behalf-

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(a) impose any of the taxes or fees specified in this Act; or

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(b) increase the rales of taxes or fees already imposed.

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(2) The resolution as referred to in sub-section (1) shall contain :

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(a) in case of imposition of any tax or fees, the provisions under which such tax or fee is being imposed, class of persons or description of property to be taxed, the amount or rate of lax or fee being imposed, system of assessment and collection to be adopted and the date from which imposition of such tax or fee shall take effect;

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(b) in case of increase of rate of any tax or fee, the prevailing rate of such tax or fee, the proposed increased rate of such tax or fee and the date from which increase of rate of such tax or fee shall take effect.

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(3) The resolution, as passed, shall be conclusive evidence of the imposition of a new tax or fee, or increase of rate of any tax or fee, as the case may be :Provided that it the Corporation decides to have supplementary taxation during the financial year, it may do so from such date as the Corporation may resolve, subject to the provisions of this Act and subject to such limitation and conditions, as may be prescribed by the State Government in this behalf.

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(4) Nothing contained in this section shall apply to tax mentioned in clause (a) of sub-section (1) of Section 132, which shall be charged and levied in accordance with Section 135.”

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135. [ Imposition of property tax.

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(1)Notwithstanding anything contained in this Act, the tax under clause (a) of sub-section (1) of Section 132 shall be charged, levied and paid, at the rate not less than six percent and not more than ten percent of the annual letting value, as may be determined by the Corporation for each financial year] :

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[Provided that if the Corporation fails to determine the rate of the property tax by 31st March the rate as prevailing during the previous financial year shall be deemed to be the rate for current financial year.]

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136. Exemptions.—

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The property tax levied under Section 135 shall not be leviable in respect of The following properties, namely :-

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(a) ...

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(b) ...

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(c) buildings and lands or portions thereof used exclusively for educational purposes including schools, boarding houses, hostels

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and libraries if such buildings and lands or portions thereof are either owned by the educational institutions concerned or have been placed at the disposal of such educational institutions without payment of any rent ( unamended )

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(c) [educational institutions of Government of India, State Government, Municipal Corporations, registered Charitable Trusts, educational institutions registered under Section 12A of the Income Tax Act, 1961, shall be wholly exempted and other educational institutions may be given a rebate of upto fifty percent of the property tax as assessed by the Corporation in accordance with norms that may be prescribed by the State Government.] [ Amended by C.G. Act No. 18 of 2012, dated 1.8.2012.]

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(d) …

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(e) …

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(f) …

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(g) …

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(h) …

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(i) …

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(j) …

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(k) ... ”

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10) Section 132 of the Act, 1956 would make it clear that the Municipal Corporation may impose taxes in the whole or in any part of the municipal area. Section 133 of the Act, 1956 says that the Corporation may, by a resolution subject to the provisions of the Act, 1956, impose any of the taxes or fees specified in the Act and increase the rates of taxes or fees already imposed. Section 135 of the Act, 1956 says about imposition of property tax which would not be less than six percent and not more than twenty percent of the value of taxable property. Section 136 of the Act, 1956 deals with exemptions. Section 136 (c) of the Act, 1956 prior to amendment says that the property tax shall not be payable in respect of buildings and lands or portions thereof used exclusively for educational purposes including schools, houses, hostels and libraries. After the amendment, this section says that educational institutions of the Government of India, State

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Government, Municipal Corporations, registered Charitable Trusts, and educational institutions registered under Section 12A of the Income Tax Act, 1961 shall be wholly exempted and other educational institutions may be given a rebate of up to fifty per cent of the property tax as assessed by the Corporation. According to provisions of pre-amended Section 136(c) of the Act, 1956, there was no need to pay property tax for educational institutions but those institutions were required to pay other taxes. As per provisions of Section 136(c) of the Act, 1956, after amendment, the educational institutions can claim an exemption if they are registered under Section 12A of the Income Tax Act, 1961 otherwise, such institutions have to pay 50% of the property tax.

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11) Along with civil revision, the applicant/Institution has not placed on the record any registration certificate under Section 12A of the Income Tax Act though it is pleaded that the applicant/ Institution was registered under Section 12A of the Income Tax Act, 1961 on 21.12.1994. Non-applicants have placed registration certificate of the applicant/ Institution, which says that the certificate was issued under Section 12A of the Act, 1961 in favour of Shri Gangajali Shikshan Samiti, Shri Laxmi Narayan Complex, Section-6, Bhilai whereas, the name of the applicant/ Institution is Shri Gangajali Education Society, Shri Shankaracharya Technical Campus, Junwani, Bhilai and thus, both the institutions are not one and the same. The order passed by the learned District Judge would show that the applicant/ Institution had to pay other taxes except property tax for the period from 2001-2002 to 2012-

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2013 and property tax and other taxes for the period from 20122013 to 2018-2019 and in this regard, a demand notice was issued on 19.03.2020. The District Judge found that the registration certificate issued under Section 12A of the Act, 1961 was doubtful and dismissed the appeal. The Commissioner vide order dated 18.03.2020 recorded the finding that except property tax, other taxes can be collected from the applicant/ Institution for the period from 2001-02 to 2012-13 and after 09.08.2012, even property tax can also be assessed and collected.

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In the matter of Pradip Kumar Maity (supra), the Hon’ble

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Supreme Court held in paragraph 13 as under:-

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“13. Since the legal regime applicable to amelioration of the persons suffering from disabilities has been argued before us, we need to dwell upon it briefly. Briefly, because this aspect of the law is so well entrenched in our jurisprudence that only a succinct reiteration is justified. The Constitution of India is the grund norm, demanding meticulous allegiance from all other laws. Statutes, Central/parliamentary or of State Legislatures, must mandatorily comply with our Constitution. We must hasten to emphasise that statutes must also conform with the discipline of the three lists contained in the Seventh Schedule to the Constitution. Most statutes postulate the promulgation of Rules, through delegated legislation, which, if they are not ultra vires the statute inasmuch as they are operational within the parameters of their parent pandects, require adherence. Executive orders or administrative instructions cease to have legal efficacy the moment they are contrary to their superiors i.e. the Constitution, a statute, or any delegated legislation in the form of rules or regulations. This is also referred to as "dominion paramountcy" by some courts. There is a plethora of precedents on this proposition, as also on the tiers of subservience, including the adumbration in Saiyad Mohammad Bakar El-Edroos v. Abdulhabib Hasan Arab and K.P. Sudhakaran v. State of Kerala. The Disabilities Act pays obeisance to the Constitution and had it concerned itself with improving the lot of the disabled by also providing for compulsory relaxation of age stipulations for employment having regard to disability, all other contrary forms of law-making by State Legislatures or State Governments would have fallen foul of it, and consequently would have ceased to command legal authority. Thus, the definition of deafness or hearing impairment contained in the extant government orders must immediately measure to

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the definition contained in the Disabilities Act. But since the Disabilities Act postulates age relaxation only as directory or expectant, the government order will continue to hold the field.”

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In the matter of Essarjee Education Society (supra) , the

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Hon’ble Supreme Court held in paragraphs 33 & 34 as under:-

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“33. The "Return For The Self Assessment of Property Tax" appended with the Rules of 1997 prescribes the details which every owner of buildings or lands or both has to give.

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RETURN FOR THE SELF-ASSESSMENT OF PROPERTY-TAX [See Rule 10(1)]

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Year…………….

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1. Name of the owner of the property (with Father's/Husband's name and permanent address. Telephone No., if any)

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2. Full address of the property, where it is situated.

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3. Constructed area : [Rule 2(h)]

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4. Whether building is pakka or kachcha 'Rule 4(a)]

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5. Property is residential or commercial or industrial [Rule 4(b)]

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6. Area of the open land which is in the use only for the commercial or industrial purpose. [Rule 2 (g)]

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7. Per square foot annual rate, as determined by the municipality for calculation of annual letting value. [Rule 6(c)]

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8. Annual letting value as calculated [Rule 9]

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9. Property tax payable on the annual letting value [Rule 10] [10. Water tax (minimum amount prescribed by the Government + amount of percentage of property tax determined by the municipality)]

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Note - If the owner of the building is paying the water tax as per minimum rate fixed on monthly basis then here only the amount as per percentage of the property tax determined by the municipality be indicated)

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11. Consolidated amount of general sanitation tax, general lighting tax and general fire tax (minimum amount prescribed by the Government + the amount of percentage of property tax determined by the municipality).

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12. Amount of surcharge, if payable

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13. Total amount being paid to the municipal fund (Total of 9+10+11+12) (In figures and words)

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Note. - (1) Fifty percent property tax shall be payable on such property which is in occupation of owner for his residence.

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(2) Extracts of the rules as referred to in the return may be seen at the next page.

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(3) For each property separate return shall be filed in.

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(Signature of the owner of the property)

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Verification

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I ......................... Son of ........................ resident of ......................... do verify that the information given in the return is true and that I am the owner of the building/land for which I have given the return.

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(Signature of the owner of building/land)

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Receipt

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Received the return alongwith the copy of the receipt of amount paid/challan relating to the year

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Signature of the recipient officer/employee (Indicate full name and designation)

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34. It is this Return which is the basis for levy of taxes under clause (c), (d) and (e) of sub-section (1) of Section 132 of 1956 Act. Thus, though there may be an exemption from levy of property tax in respect of buildings and lands or portions thereof used exclusively for educational purposes including schools, boarding houses, hostels and libraries if such buildings and lands or portions thereof are either owned by the educational institutions concerned or have been placed at the disposal of such educational institutions without payment of any rent under Section 136(c). But, obligatory it is for the owner to file the Return under the Rules of 1997.”

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12) The Hon’ble Supreme Court in the matters of Pernod Ricard

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India (supra) and Mother Superior Adoration Convent (supra) held that the taxation steps and the provisions of exemption should be liberally construed in accordance with the object sought to be achieved.

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13) In the matter of Satna Diocesan Society (supra) and Vanshidhar Memorial Charitable Samiti (supra) , the Hon’ble Supreme Court has held that there is no express provision in the clause that exemption will not apply to private educational institution which is imparting education and while doing so it is making profit.

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14) In the matter of Essarjee Education Society (supra) , it is held that the owner of buildings or lands or both has to submit return for the self-assessment of property tax. As per Section 132 of the Act, 1956, though there may be an exemption from levy of property tax in respect of buildings and lands or portions thereof used exclusively for educational purposes including schools, boarding houses, hostels and libraries, if such buildings and lands or portions thereof are either owned by the Educational Institutions. Thus, the applicant/ Institution was under obligation to file return for the self-assessment of the property tax for the period from 2001-02 to 2012-13 till the year 2019, and no such return was filed, therefore, the demand notice was issued.

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15) A resolution was passed by the Municipal Corporation according to the provisions of Section 132 of the Act, 1956 on 30.03.2011 and the same has not been challenged whereas, a demand notice was issued pursuant to the resolution dated 18.03.2020 and the Municipal Corporation has the right to impose property tax and other taxes. The certificate issued under Section 12A of the Act, 1961 has not been placed on the record by the applicant/ Institution along with civil revision and the certificate dated 21.12.1994 was issued in favour of Shri Gangajali Shikshan Samiti and no certificate has been issued in favour of Shri Gangajali Education Society, therefore, the Municipal Corporation, as well as the learned District Judge, has rightly held that the applicant/ Institution would not get any rebate or exemption according to amended Section 136 of the Act, 1961.

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