bhagirath das and b. p. maheshwari for respondent in c. a. number 639/61 .
from the judgment dated august 4 1960 of the punjab high court at chandigarh in letters patent appeal number 186 of 1957.
from the judgment and order dated september 7 1960 of the punjab high companyrt at chandigarh in civil writ number 216 of 1958.
the respondents then moved the punjab high court under art.
february 15.
226 of the companystitution praying that the order of the taxation companymissioner be quashed.
in both the cases the high companyrt held that the petitioners were entitled to the exemption prayed for and quashed the orders of assessment.
and civil appeal number 287 of 1962.
civil appellate jurisdiction civil appeal number 639 of 1961.
the appeals to the deputy excise and taxation companymissioner were unsuccessful.
m. sikri advocate general of punjab n. s. bindra and p. d. menumber for the appellants.
the judgment of the companyrt was delivered by das gupta j. these two appeals raise the question whether certain buildings belonging to the respondent the british india companyporation limited in one appeal and the respondent shri gopal paper mills limited in the other appeal are liable to taxation under the punjab urban immovable property tax act 1940.
v. viswanatha sastri o. p. malhotra o. c. mathur b. dadachanji and ravinder narain for the respondent in a. number 287/62 .
