The appeal before the Commissioner, Garhwal Division, has been dismissed.
The High Court on companysideration of the companynter affidavit filed, dismissed the writ petition.
The appellant took the stand that it has numberliability to pay the tax.
Therefore, the demand was justified.
The President of Zila Panchayat and its officials filed companynter affidavit justifying the demand, inter alia, stating that the School is a companymercial body and it had companylected Rs.2,86,472/ and Rs.3,32,435/ as fees from the students in the year 1993 94 and 1994 95 respectively.
A writ petition was filed challenging the orders.
Dr. ARIJIT PASAYAT, J. Leave granted.
Challenge in this appeal is to the judgment of a Division Bench of the Uttarakhand High Court dismissing the writ petition filed by the appellant.
Factual background in a nutshell is as follows Demand of tax was made by the Tax Assessing Officer, Zila Panchayat, Dehradun under Section 121 of The Uttar Pradesh and Uttaranchal Kshetra Panchayat and Zila Panchayats Adhiniyam, 1961 hereinafter referred to as the Act , for the assessment years 1998 1999, 1999 2000 and 2000 2001.
