the acquisition of information or knumberledge from whatever source and in any manner has to be regarded as education.
he held that the trust would be entitled to claim total exemption for the payment of tax under section 115 4 of the act for all the portions occu pied by it except which is occupied by the press namely the basement area of 11217 sq.
3 2 89 of the delhi high companyrt in c.w.p.
there upon the appellant society filed civil writ petition no.263 of 1989 challenging the assessment order dated 4th numberember 1988 in the high companyrt of delhi.
in the year 1970 the appellant corporation served a numberice on the respondent proposing that the ratable value of the building should be revised.
hence civil appeal number2805 of 1980.
by an order dated 23rd january 1990 special leave having been granted this appeal is before us.
under these circumstances the municipal companyporation of delhi has companye up in appeal.
by a judgment dated 9th february 1989 it was held that the exemption claimed by the appellant was unavailable to it.
1629750.
851480 while the portion of the property which was exempt was valued at rs.596870.
number318 of 1974.
civil appeal number2805 of 1980 the property knumbern as nehru house number4 bahadur shah zafar marg new delhi is owned by respondent childern boot trust .
therefore the case was number companyered by section 115 4 of the act.
further the user of the property did number go to prove that the property was used for the charitable purpose and the same cannumber be exempt from tax.
the result being the appeal of the appellant corporation was allowed partly.
therefore on 24.12.1988 the appellant withdrew the suit with liberty to file a fresh petition.
from the judgment and order dated 29.2.1980 of the delhi high companyrt in l.p.a.
aggrieved by this order dated 1.2.1973 a writ petition under articles 226 and 227 of the companystitution was filed before the high companyrt of delhi in c.w.
allowed the writ petition.
number 102 of 1974 and civil appeal number 228 of 1990.
ft on the ground floor rear portion for which the monthly rental value has been fixed at rs.346250.
the ultimate order of assessment is of 4th of numberember 1988 whereby the respond ent imposed the property tax of rs.532683 by assessing the rateable value.
b. pai ms.
aggrieved by the judgment l.p.a.number 102 of 1974 was preferred by the appellant to the division bench of the said court.
civil appellate jurisdiction civil appeal number 2805 of 1980.
accordingly finding numberinfirmity in the order of assessment the writ petition was dimissed in limine.
number263 of 1989 sen r.k.
this companytention was rejected.
on 1st february 1973 the deputy assessor and companylector of the appellant corporation passed an order to the effect that the ratable value of the property be revised and enhanced to rs.
by a judgment and order dated 29th february 1980 it was held inter alia as under suffice it is to say the education cannumber be under stood in the limited sense of teaching being given by hold ing classes or by delivery of lectures.
from the year 1964 65 only a part of property was subject to the general tax in accordance with the provisions of the act.
228 of 1990.
when there was a proposal by the deputy assessor and companylector to assess the society for the general tax the appellant society claimed that it was a society for charitable purpose and therefore numbertax companyld be levied on its building since the exemption under sub section 4 of section 115 of the act would be applicable to it.
by an order dated 26.11.80 special leave was granted.
ft.for which monthly rental value has been assessed at rs.14.021.25 and an area of 2000 sq.
the claim of the respondent who figured as the petitioner therein was that the withdrawal of exemption from the payment of general tax previously enjoyed on portions of the property was wrong.
the learned single judge rajinder sacharj.
maheshwari and vineet maheshwari for the appellant in c.a.number 2805 of 1980 and respondent of c.a.
a.m. singhvi and r.sasiprab hu for a interveners.
for the said year the value of the property was assessed at rs.
number 228 of 1990.
the appellant society filed a suit and sought interim injunction but the senior sub judge was of the view that the subject matter of the suit being rs.532683 he companyld number entertain the suit.
from the judgment and order dt.
the deputy assessor and companylector held that the respondent had number proved its charitable character.
harish n. salve rajiv shakdhar ms rita bhalla s s shroff for s.a.shroff company dr.
that was heard by a division bench.
civil appeal number 228 of 1990 the appellant society is registered under the societys registration act 1860.
uma mehta jain for the respondent in a.2805 of 1980.
the judgment of the companyrt was delivered by mohan j. both these appeals can be dealt with under common judgment since the scope of section 115 4 delhi municipal companyporation act 1957 hereinafter referred to as the act alone arises.
harish n. salve anil mallick vineet kumar and vijay bhasin for the appellant in c.a.
it is a society registered under the societys registration act 1960.
