IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.W.P. No. 20264 of 2008 DATE OF DECISION: DECEMBER 22, 2008 Shishu Niketan Model School Society, Sector 22-D, Chandigarh .....PETITIONER Versus State of Haryana and another ....RESPONDENTS CORAM: HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE JASWANT SINGH --- Present: Mr.Nitin Kumar, Advocate, for the petitioner. .. SATISH KUMAR MITTAL, J. The petitioner has filed this petition under Article 226 of the Constitution of India for quashing the Demand Notice dated 1.10.2007 (Annexure P-4) issued by respondent No.2-Municipal Corporation, Panchkula. It is the case of the petitioner that the petitioner-Educational Institution is entitled to exemption from house tax under Clause (3) of the Notification dated 30.9.2003 and before creating the aforesaid demand, the petitioner-Institution was not provided an opportunity of hearing on the said issue. Learned counsel submits that in a similar situation, where similar petition was disposed of after hearing the counsel for the respondent-Corporation, this court in CWP No.599 of 2007 titled as `Ideal Private Schools Association and another Versus State of Haryana and another' decided on December 19, 2008, has permitted the Educational C.W.P. No. 20264 of 2008 -2- Institution/Schools to make an application before the Municipal Corporation claiming exemption with regard to its liability, with a direction to the Municipal Corporation, Faridabad to decide the issue of exemption under the aforesaid Clause, after providing an opportunity of hearing to the Educational Institution/Schools. Accordingly, keeping in view the order passed in CWP No.599 of 2007, where the similar matter was disposed of with the aforesaid direction, this petition is also disposed of with liberty to the petitioner to make an application for claiming the exemption from the payment of house tax in accordance with the aforesaid Clause and in case any such application is filed within one month, the Municipal Corporation will decide the same within a period of two months and till the decision is taken on the said application, no recovery will be effected from the petitioner. Since this writ petition has been disposed of with the aforesaid direction without hearing respondent No.2-Municipal Corporation, therefore, if the said Corporation has any grouse against the aforesaid order, it will be open for it to make an application for its recalling. (SATISH KUMAR MITTAL) JUDGE December 22, 2008 ( JASWANT SINGH ) vkg JUDGE