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Judgment
The only question raised in the present petition is whether the petitioner is entitled to exemption from taxes under Rule 10(1) and (2) of Maharashtra Municipalities (Consolidated Property Tax) Rules, 1969 read with Explanations 1 and 2 therein. The said Rule is reproduced below :
Exemptions.( 1) The following properties shall be exempt from the levy of the tax,
( a) any building or land, which is a protected monument or protected area under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (XXIV of 1958), or the Maharashtra Ancient Monuments and Archaeological Sites and Remains Act, 1960 (Mah. XII of 1961);
(b) any building or land belonging to the Council used exclusively for the purposes of the Council.
(2) In the case of any building or land which is exclusively used for educational, religious or for giving free medical treatment, the rate of tax shall be onehalf of the rate fixed under Rule 4 or 5, as the case may be.
2[Explanation 1.Such building or land or portion thereof, belonging to 3*** religious institutions or institutions giving free medical treatment as is it let out on rent or is used for purposes other than those mentioned above, shall not be entitled to any exemption under this subrule].
4[Explanation 2.Such building or land or portion thereof, belonging to educational institutions as is let out on rent or is used as hostel for students or otherwise (other than Backward Class Students hostels which are being subsidised by Government) or the residential quarters of the staff, shall not be entitled to any exemption under this subrule].
The exemption under Explanation 2 below sub rule(2) Rule10 of the Maharashtra Municipalities (Consolidated Property Tax) Rules, 1969 is available only if it is shown that the property or any portion thereof belongs to Educational Institution, which is let out to the Backward Class Student Hostels which are being subsidised by the Government. It is not in dispute that the property in respect of which the taxes are levied, does not belong to the Educational Institution, but it belongs to private individuals, who are the petitioners. Since, this condition of the aforesaid Rule is not satisfied, there is no merit in the claim for exemption.
In view of above, the petition is dismissed.