# Rt. Rev. A.R.Stephen,Bishop of Lucknow v. The Nagar Nigam, Allahabad &another - **Citation:** (2012) 1 ILRA 414 - **Court:** High Court of Judicature at Allahabad - **Decided:** 2012-04-05 - **Bench:** Ramesh Sinha - **Source:** https://unisonlegal.in/judgment/allahabad-high-court/rt-rev-a-r-stephen-bishop-of-lucknow-v-the-nagar-nigam-allahabad-another-42177 - **Pages:** 2 ## Headnote U.P. Municipal Corporation Act 1959-as amended Act 2006-Section 177 (c)- Exemption from House Tax-Knox Memorial Hall situated in Holy Trinity Church-running Boys High School-levy of House Tax-on ground being un-aided School-misconceived-exemption is unconditional-wholly immaterial whether aided or un-aided-demand notice quashed. Held: Para 14 For the aforesaid reasons, we find that the building of 'Holy Trinity School', used solely for the purposes of school, even if it is not getting any aid from the State Government is exempt from payment of house tax. The exemption under Section 177 (c) of the U.P. Municipal Corporation Act, 1959, is not qualified, or conditional and thus the school is not liable to pay any house tax. ## Text 414 INDIAN LAW REPORTS ALLAHABAD SERIES [2012 REVISIONAL JURISDICTION CRIMINAL SIDE DATED: ALLAHABAD 05.04.2012 BEFORE THE HON'BLE RAMESH SINHA, J. Criminal Revision No. - 2532 of 2008 Subhash Chand ...Petitioner Versus State of U.P. ...Respondent Counsel for the Petitioner: Sri Pankaj Kumar Tyagi Smt. Archana Tyagi Counsel for the Respondent: Govt. Advocate Sri R.K.Pandey Code of Criminal Procedure-Section 357 (3)-compensation of Rs.60,000/-with conviction 3 years rigorous imprisonment and fine of Rs. 5000/- under Section 138 of negotiable Instruments Act-Revision against conviction in case amount of compensation alongwith fine deposited within 2 month-conviction of 3 month rigorous imprisonment converted into already undergone-Revision partly allowed. Held: Para 3 In my opinion, there is no illegality, impropriety and irregularity in the judgment and orders passed by the courts below. Hence, no interference is called for by this Court in this revision. However, as regard the question of sentence, it is directed that payment of compensation awarded by the court below under Section 357 (3) Cr.P.C. of Rs. 60,000/- which shall be paid by the revisionist within two months from today to opposite party No. 2 and Rs. 5,000/- should also be deposited by the revisionist to the court concerned and the sentence of simple imprisonment of three months is converted to period already undergone. Revision is partly allowed. In case of default of payment, as directed above, the revisionist shall be taken into custody to serve out sentence as directed by the courts below. (Delivered by Hon'ble Ramesh Sinha,J. ) 1. Heard Sri Pankaj Kumar Tyagi, learned counsel for the revisionist, Sri R.K. Pandey, learned counsel for opposite party No. 2 and the learned A.G.A. appearing for the State. Perused the record. 2. This revision has been preferred against the judgment and order dated 278-2008 passed by Additional Sessions Judge, Court No. 2, Meerut and order dated 18-3-2008 passed by Judicial Magistrate, Mawana, District Meerut by which the courts below have convicted and sentenced the revisionist under Section 138 Negotiable Instrument Act with a simple imprisonment of three months, imposed fine of Rs. 5,000/- and under Section 357 (3) Cr.P.C. a compensation of Rs. 60,000/- has been awarded against the revisionist which is to be paid to opposite party No. 2. The counsel for the revisionist stated that the revisionist is ready to pay the amount of compensation awarded by the court below to the tune of Rs. 60,000/- within two months from today and the period of imprisonment of three months may be converted to already undergone. The revisionist shall also pay a fine of Rs. 5,000/-. 3. After having heard learned counsel for the parties and there are concurrent findings of the courts below regarding conviction of the revisionist. In my opinion, there is no illegality, 1 All] Rt. Rev. A.R.Stephen,Bishop of Lucknow V. The Nagar Nigam, Allahabad &another. 415 impropriety and irregularity in the judgment and orders passed by the courts below. Hence, no interference is called for by this Court in this revision. However, as regard the question of sentence, it is directed that payment of compensation awarded by the court below under Section 357 (3) Cr.P.C. of Rs. 60,000/- which shall be paid by the revisionist within two months from today to opposite party No. 2 and Rs. 5,000/- should also be deposited by the revisionist to the court concerned and the sentence of simple imprisonment of three months is converted to period already undergone. Revision is partly allowed. In case of default of payment, as directed above, the revisionist shall be taken into custody to serve out sentence as directed by the courts below. --------- ORIGINAL JURISDICTION CIVIL SIDE DATED: ALLAHABAD 03.04.2012 BEFORE THE HON'BLE SUNIL AMBWANI, J. THE HON'BLE PANKAJ NAQVI, J. Writ Tax No. - 2996 of 2002 Rt. Rev. A.R.Stephen,Bishop of Lucknow ...Petitioner Versus The Nagar Nigam,Alld. and another ...Respondents Counsel for the Petitioner: Sri A.D. Saunders Counsel for the Respondents: Sri Q.H.Siddiqui U.P. Municipal Corporation Act 1959-as amended Act 2006-Section 177 (c)- Exemption from House Tax-Knox Memorial Hall situated in Holy Trinity Church-running Boys High School-levy of House Tax-on ground being un-aided School-misconceived-exemption is unconditional-wholly immaterial whether aided or un-aided-demand notice quashed. Held: Para 14 For the aforesaid reasons, we find that the building of 'Holy Trinity School', used solely for the purposes of school, even if it is not getting any aid from the State Government is exempt from payment of house tax. The exemption under Section 177 (c) of the U.P. Municipal Corporation Act, 1959, is not qualified, or conditional and thus the school is not liable to pay any house tax. (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 Q.H. Siddiqui has filed appearance on behalf of Nagar Nigam and has also filed counter affidavit. This matter is on the list for several months. He has not appeared on any of the dates and thus we are proceeding to hear the matter on the basis of the counter affidavit filed by Nagar Nigam, Allahabad. 2. Rt. Rev. A.R. Stephan, Bishop of Lucknow, Church of North India, Bishop House, Allahabad has filed this writ petition against the Nagar Nigam, Allahabad and the Tax Superintendent, Nagar Nigam, Allahabad against the levy and assessment of tax on the 'Holy Trinity School', Knox Memorial Hall, 16/2, Church Lane, Allahabad. 3. Brief facts giving rise of this writ petition are that there is Holy Trinity Church at 16/2, Church Lane, Allahabad. There is also a hall known as 'Knox