# Higher Secondary School v. Special - **Citation:** (2012) 1 ILRA 391 - **Court:** High Court of Judicature at Allahabad - **Decided:** 2012-04-06 - **Case number:** Civil Misc. Writ (Tax) Petition No. 369 of 2010 - **Bench:** Ajai Lamba, Ajai Lamba - **Source:** https://unisonlegal.in/judgment/allahabad-high-court/higher-secondary-school-v-special-42165 - **Pages:** 2 ## Headnote U.P. Municipal Corporation Act 1959Section 177(c)-Demand of water tax @ 12-1/2 % of House tax-petitioner running Boys High School-never claimed exemption from water tax-if no assessment by Jal Nigam-water Tax can be charged on assessment made by Corporation -in absence of pleadingscannot be decided-apart from alternative remedy of appeal under Section 54-can make representation to Jal Sansthanpetition dismissed. Held: Para 9 & 10 The exemption from payment of house tax does not mean that the municipal authorities are prohibited from determining annual value of the building. Even if the petitioner is not liable to pay house tax in view of the exemption given under Section 177 (c), they could have filed objections to the assessment of the annual value of the building under the Municipal Corporation Act, 2004, as the same assessment can be made the basis of assessment of water tax under Section 53 (4) of the Act. There is nothing to show that the petitoner had filed any objection to the assessment of annual value of the school building under the U.P. Municipal Corporation Act, 1959. ## Text 1 All] Vimlesh Kumar V. State of U.P. 391 were issued . Supreme Court in Stanes Higher Secondary School Vs. Special Tehsildar (L.A). A.I.R. 2010 SC 1323 has held that if the amount as awarded by the reference court has been withdrawn by the landowner then even if High Court reduces the said amount, it would be quite unjust to direct return of the said amount (para 12). 6. In State of Punjab Vs. Harchal Singh AIR 2006 SC 2122 the Court has taken into consideration the "Laws Delay" which may not be attributable to anyone in the land acquisition matters. In the instant case also the matter has become almost 20 years old since the date on which amount was enhanced by the reference court. 7. Accordingly, delay condonation application in each appeal is rejected. --------- ORIGINAL JURISDICTION CRIMINAL SIDE DATED: LUCKNOW 06.04.2012 BEFORE THE HON'BLE AJAI LAMBA, J. Bail No. - 307 of 2012 Vimlesh Kumar ...Petitioner Versus State of U.P ...Respondents Counsel for the Petitioner: Sri D.P.Singh Counsel for the Respondents: Govt. Advocate Code of Criminal Procedure-Section 439Bail-offence under Section 363/366/376 I.P.C.-as per radiological examination age of prosecutrix found 18-19-yearsstatement U/S 164 categorically accepted relationship with accused-who herself taken away accused alongwith her-considering these factors-applicantentitled for bail. (Delivered by Hon'ble Ajai Lamba,J. ) 1. Vimlesh Kumar, S/o Sri Bhagwan Deen Garariya has filed this application under Section 439 Cr.P.C. for bail in Case Crime No. 49 of 2011 under Sections 363/366/376 I.P.C., Police Station Pachdevra, District Hardoi. 2. Learned counsel appearing for the applicant contends that the prosecutrix is found to be aged 18-19 years as per radiological examination. In the statement given by the prosecutrix under Section 164 Cr.P.C., she has categorically stated that she had relation with the applicant and it is she, who took Vimlesh Kumar along with her. It has further been stated in the statement that she was going to contract court marriage with the applicant when the police apprehended her. 3. Facts, as stated, on behalf of the applicant have not been disputed by the learned counsel for the respondent-State. 4. I have also taken note of the fact that the applicant has been in custody since 8.2.2011 and the investigation has been concluded. 5. Considering the various factors, including radiological age of the applicant and her stand reflected from her statement recorded under Section 164 Cr.P.C., application for bail is allowed. 6. Bail to the satisfaction of the court concerned. --------- 392 INDIAN LAW REPORTS ALLAHABAD SERIES [2012 ORIGINAL JURISDICTION CIVIL SIDE DATED: ALLAHABAD 03.04.2012 BEFORE THE HON'BLE SUNIL AMBWANI, J. THE HON'BLE PANKAJ NAQVI, J. Civil Misc. Writ (Tax) Petition No. 369 of 2010 Principal, Boys' High School & College/Holy Trinity School Church Lane, Allahabad ...Petitioners Versus State of U.P. and others ...Respondents Counsel for the Petitioner: Sri A.D. Saunders Counsel for the Respondents: Sri Afzal Beg C.S.C. U.P. Municipal Corporation Act 1959Section 177(c)-Demand of water tax @ 12-1/2 % of House tax-petitioner running Boys High School-never claimed exemption from water tax-if no assessment by Jal Nigam-water Tax can be charged on assessment made by Corporation -in absence of pleadingscannot be decided-apart from alternative remedy of appeal under Section 54-can make representation to Jal Sansthanpetition dismissed. Held: Para 9 & 10 The exemption from payment of house tax does not mean that the municipal authorities are prohibited from determining annual value of the building. Even if the petitioner is not liable to pay house tax in view of the exemption given under Section 177 (c), they could have filed objections to the assessment of the annual value of the building under the Municipal Corporation Act, 2004, as the same assessment can be made the basis of assessment of water tax under Section 53 (4) of the Act. There is nothing to show that the petitoner had filed any objection to the assessment of annual value of the school building under the U.P. Municipal Corporation Act, 1959. (Delivered by Hon'ble Sunil Ambwani, J.) 1. We have heard Shri A.D. Saunders, learned counsel for the petitioner. Learned Standing Counsel appears for the State respondents. Shri Afzal Beg appears for the Allahabad Jal Sansthan, Allahabad, which is now known as Nagar Nigam, Allahabad. 2. This writ petition is directed against the demand of water tax for the year 200910 of Rs.3,61,025/-, at 12 1/2% of the annual value of the building, assessed by the Nagar Nigam, Allahabad for the house tax at Rs.21,87,800/-. 3. Brief facts giving rise to this writ petition are as follows:- "There is an institution known as Boys' High School & College, Allahabad. The institution imparts education up to Class XII and is affiliated to the ICSE. There is a church known as 'Holy Trinity Church, Allahabad' for Christians' worship. Alongwith the church building there was open land of the church. On the campus of the church there is a hall known as 'Knox Hall'. This hall stands independently and is used for church's religious activities. Till date this hall is used for church activities as and when required. Boys' High School & College which had been established in the year 1860 required an additional annexe as the