According to the Samiti, property tax companyld number be levied by virtue of the exemption granted under Section 6 a iii of the M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964 Act No.
The Property Tax Officer, Guna, issued a numberice dated 4 4 1972 imposing property tax on the lands and buildings vested in the Krishi Upaj Mandi Samiti, Guna, hereinafter called the Samiti .
Thereupon, the Samiti filed a writ petition in the High Court of Madhya Pradesh under Article 226 of the Constitution.
On receipt of the said numberice, the Samiti raised an objection to the levy of the tax on the ground that it was exempt from such levy.
The Property Tax Officer, however, rejected the said companytention and initiated recovery proceedings against the Samiti.
