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Issues Involved:
Challenge to order assessing society to general tax u/s Delhi Municipal Corporation Act, 1957. Judgment Details: The petitioner, a society registered under the Societies Registration Act, 1860, challenged the order of the Deputy Assessor and Collector assessing the society to general tax under the Delhi Municipal Corporation Act, 1957. The society contended that as a charitable society, it was exempt from general tax u/s 115(4) of the Act. The society runs a school, and the tax was levied on the school building. The court examined the provisions of section 115(4) of the Act, which exempts lands and buildings used for charitable purposes supported by voluntary contributions. The petitioner argued that running a school qualified as a charitable purpose under the Act. However, the court noted that the society was not distributing profits and was not paying dividends, but it had to demonstrate support from voluntary contributions to claim exemption. The court found that the school was generating income for the society, and no voluntary contributions were evident. The Deputy Assessor and Collector's decision was upheld, stating that the society was operating on commercial lines for profit, receiving income from building funds and donations forced on students and guardians, indicating a lack of voluntary contributions. The court dismissed the petition, finding no grounds to interfere with the impugned order.
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