Writ petition challenging property tax demand notices against a school claiming charitable exemption. The court held the Section 12(A) Income Tax registration certificate belonged to a different entity at Kunkuri, not the petitioner institution, so no exemption applied. Petition dismissed.
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CGHC010025872022
2026:CGHC:31682
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR
WPT No. 12 of 2022
... Petitioner(s)
versus
1. State Of Chhattisgarh Through Secretary, Urban Development And Administration Department, Secretariat, Mahanadi Bhawan, Atal Nagar, Naya Raipur, Chhattisgarh, District : Raipur, Chhattisgarh
2. Commissioner, Zone No. 7, Municipal Corporation, Raj Kishore Nagar, Bilaspur, Chhattisgarh, District : Bilaspur, Chhattisgarh
... Respondent(s)
| For Petitioner | : Dr. Veena Nair, Advocate |
|---|---|
| For Respondent No. 1 | : Mr. AjayKumarani, P.L. |
| For Respondent No. 2 | : Mr. SandeepDubey, Advocate |
Hon’ble Shri Justice Rakesh Mohan Pandey
Order On Board
24.7.2026
10.1 Call for the records from the Municipal Corporation for its kind perusal.
10.2 Quash and set aside the demand notice dated 06/08/2021 & 02/09/2021 (P/1) raised by the
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Respondent Municipal Corporation for payment of property tax amounting to tune of Rs. 19,75,745.
10.3. This Hon'ble may be pleased to grant cost and expenses of the present petition and any other relief that this Hon'ble Court may deem fit and proper in the interest of justice.
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notices and this petition deserves to be dismissed.
5) Heard.
136. Exemptions .- The property tax levied under section 135 shall not be leviable in respect of the following properties, namely :-
(a) ****
(I) ***
(b) ****
(c) educational institution 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;
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Bare reading of the above-quoted provision would makes it clear that exemption of property tax can be extended to an educational institution having registration u/s 12(A) of Income Tax Act and in absence of the same, the institution may be given a rebate of up to 50% of property tax.
Sd/(Rakesh Mohan Pandey) JUDGE
A j i n k y a Digitally signed by AJINKYA PANSARE Date: 2026.07.25 10:49:55 +0530
2 issues framed by the court
Whether an educational institution without its own registration under Section 12(A) of the Income Tax Act is exempt from property tax under Section 136 of the Municipal Corporation Act.
Whether a Section 12(A) certificate issued to a different entity (Madhya Pradesh Jesuits, Kunkuri) benefits the petitioner's school in Bilaspur.
2 provisions across 2 enactments
Madhya Pradesh Jesuits Through Its Secretary/Principal, Loyala Higher Secondary School, Bilaspur
State Of Chhattisgarh Through Secretary, Urban Development And Administration Department
Commissioner, Zone No. 7, Municipal Corporation, Bilaspur
Rakesh Mohan Pandey
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
