IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 3257 of 2008 DATE OF DECISION: January 29, 2009 C.T. Public School .........PETITIONER(S) VERSUS State of Punjab & Others ......RESPONDENT(S) CORAM:HON'BLE MR. JUSTICE AJAI LAMBA Present: Mr. Akshay Bhan, Advocate, for the petitioner. Mr. H.S. Brar, DAG, Punjab. Mr. J.S. Toor, Advocate, for respondents no. 2 & 3. AJAI LAMBA, J. (ORAL) The issue raised in this petition is that the petitioner is running a school. The school is being run only for the purpose of imparting education and there is no motive of monetary gain. This issue has been considered and there is evidence to indicate that the petitioner-School is not being run to make profits. In view of these facts and circumstances of the case, it was incumbent for the respondent-authorities to first consider as to whether the petitioner-School can at all be held liable to pay house tax or not. Under the instructions issued by the State of Punjab, when a school affiliated with Punjab School Education Board, CBSE, ICSE and Universities are run exclusively for the purpose of imparting education without motive of any monetary gain or commercial angle, they shall be CWP No. 3257 of 2008 -2- exempt from payment of house tax. Likewise in some cases, matter has been considered by the income tax department and it has been found that the school is not being run for monetary gains. Contention of the learned counsel for the petitioner is that the respondents are at the first instance required to consider the entire material produced on behalf of the petitioner and adjudicate whether the petitioner would be liable to pay house tax or not. There is no consideration in the impugned orders. Learned counsel for the respondents has not been able to dispute this fact. Learned counsel for the respondents has not been able to show that any speaking order has been passed while giving reasons after consideration of the material placed before the authorities that school is liable to pay house tax. In such facts and circumstances of the case, learned counsel for the respondents agree that the matter is required to be remitted back to the assessing authority for consideration of the issues afresh. In view of the above, this petition is allowed to the extent that the matter is remanded back to the assessing authority under the Punjab Municipal Corporation Act. 1976. The petitioner would be at liberty to file a consolidated claim alongwith all documents before the said authority within three weeks from today. The assessing authority thereafter shall consider the various aspects of the case in the context of the material/evidence/documents placed before it and pass a speaking order while assigning reasons in accordance with law. Personal hearing shall also be given to the petitioner. It is, however, made clear that the petitioner shall CWP No. 3257 of 2008 -3- not delay the proceedings and shall give complete co-operation to the authority. 29.01.2009 (AJAI LAMBA) shivani JUDGE