Charitable Trust's Educational Institution Wins Property Tax Exemption Battle Under Section 136(c) After Procedural Violations

HC ruled on property tax exemption for an educational institution operated by a charitable trust registered under Section 12A. Despite decade-long objections, authorities failed to follow mandated procedures under Section 148 of Municipal Corporation Act for investigating tax-related objections. Court directed Commissioner to decide objection following statutory procedure, allowing 8 weeks for document submission from tax authorities. A fresh speaking order must be passed within 6 months. Previous notices stayed and coercive actions prohibited pending final adjudication. Court emphasized Section 136(c)'s clear provision exempting educational institutions run by registered charitable trusts from property tax, while other institutions may receive up to 50% rebate. .....

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