{"id":170706,"date":"2008-09-09T00:00:00","date_gmt":"2008-09-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sheth-vs-state-on-9-september-2008"},"modified":"2019-01-14T08:48:29","modified_gmt":"2019-01-14T03:18:29","slug":"sheth-vs-state-on-9-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sheth-vs-state-on-9-september-2008","title":{"rendered":"Sheth vs State on 9 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Sheth vs State on 9 September, 2008<\/div>\n<div class=\"doc_bench\">Bench: Jayant Patel<\/div>\n<pre>  \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n \n \n\n\n\t \n\nSCA\/6577\/1987\t 11\/ 11\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 6577 of 1987\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR.JUSTICE JAYANT PATEL\n \n \n=========================================================\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo be\n\t\t\treferred to the Reporter or not ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\n\n \n\n \n=========================================================\n\n \n\nSHETH\nNARSINH NATHA CHARITY TRUST FUND &amp; 1 - Petitioner(s)\n \n\n \n\n\n \n\nVersus\n \n\n \n\n\n \n\nSTATE\nOF GUJARAT &amp; 2 - Respondent(s)\n \n\n=========================================================\n \nAppearance\n:\n \n\n \nNOTICE\nNOT RECD BACK for\nPetitioner(s) : 1,NOTICE UNSERVED for Petitioner(s) : 2, \nMR KL\nPANDYA, AGP for Respondent(s) : 1, \nRULE SERVED for Respondent(s) :\n2, \nMR DD VYAS for Respondent(s) : 3,\n \n\n \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE JAYANT PATEL\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 09\/09\/2008 \n\n \n\n \n \nORAL\nJUDGMENT<\/pre>\n<p>The<br \/>\n\tshort facts of the case appear to be that the petitioner No.1 is a<br \/>\n\tcharitable Trust registered under the Bombay Public Trust Act. It is<br \/>\n\thaving the property located at Palitana and the property comprises<br \/>\n\tof Dharamshala, which is used for the pilgrimage of the people<br \/>\n\tbelieving in Jainism.  As per the petitioner Trust, in the said<br \/>\n\tDharamshala, various facilities of accommodations are being provided<br \/>\n\tto thousands of pilgrims visiting the holy place of Palitana and<br \/>\n\tthere is no condition precedent for charging any amount.  It is the<br \/>\n\tcase of the petitioners that the entire premises of Dharamshala are<br \/>\n\tused for giving accommodation free of charge for the pilgrims.  If<br \/>\n\tthe pilgrims so feel, they may offer amount by way of donation, but<br \/>\n\tthe same is not compulsory and the donation is also being used for<br \/>\n\tcharitable purpose.\n<\/p>\n<p>As<br \/>\n\tper the petitioners, the property of the petitioner Trust is<br \/>\n\texempted for the levy of education cess and for such purpose, the<br \/>\n\tGovernment has issued Notification dated 24.12.1963.  Therefore, no<br \/>\n\teducation cess can be recovered from the property held by the<br \/>\n\tpetitioners, but it appears that the Municipality had taken action<br \/>\n\tand notices were issued for recovery of education cess by coercive<br \/>\n\tmeasure and the petitioner had preferred Special Civil Application<br \/>\n\tNo.921 of 1986, wherein this Court observed that the petitioners can<br \/>\n\tapproach the State Government by preferring the appeal.  A copy of<br \/>\n\tthe order passed by this Court on 9.4.1986 in Special Civil<br \/>\n\tApplication No.921 of 1986 is also produced on record.  It was also<br \/>\n\tobserved by this Court that till the applications are decided, the<br \/>\n\tMunicipality shall not proceed to collect any education cess from<br \/>\n\tthe petitioners.  It appears that thereafter the State Government<br \/>\n\tconsidered the matter and vide order dated 25.11.1987   Annexure<br \/>\n\t C , the State Government took the view that as the portion of<br \/>\n\tthe Dharamshala is given on rent for business purpose, the<br \/>\n\tpetitioner is not entitled for exemption and, therefore, the<br \/>\n\tdecision is taken accordingly.  It is under these circumstances, the<br \/>\n\tpetitioners have approached this Court by preferring the present<br \/>\n\tpetition.\n<\/p>\n<p>It<br \/>\n\tmay be recorded that as per the contention of the petitioners<br \/>\n\tearlier respondent No.3 Municipality did grant exemption to the<br \/>\n\tportion of the premises, which was used for Dharamshala and for the<br \/>\n\tproperty, which was given on rented basis, a separate assessment was<br \/>\n\tmade.  Hence, the petitioners have approached this Court with the<br \/>\n\tprayer to declare that the petitioners are entitled for the<br \/>\n\texemption from payment of education cess as per the Government<br \/>\n\tNotification dated 24.12.1963 on the land and building of<br \/>\n\tDharamshala and have prayed for setting aside of the order of the<br \/>\n\tState Government dated 25.11.1987   Annexure  C .  The<br \/>\n\tpetitioners have also consequently prayed to direct respondent<br \/>\n\tMunicipality to refund the amount of the cess already collected with<br \/>\n\tthe interest at the rate of 9% per annum.\n<\/p>\n<p>None<br \/>\n\thas appeared for the petitioners.  However, I have heard Mr.Pandya,<br \/>\n\tlearned AGP appearing for the State Authorities and Mr.Vyas, learned<br \/>\n\tCounsel appearing for respondent No.3 Municipality.\n<\/p>\n<p>Section<br \/>\n\t13 of the Gujarat Education Cess Act, 1962 (hereinafter referred to<br \/>\n\tas the &#8216;Act&#8217;), inter alia, provides for enabling power to the State<br \/>\n\tGovernment to grant exemption.  It is an admitted position that the<br \/>\n\tState Government has issued Notification dated 24.12.1963 for grant<br \/>\n\tof exemption to the class of the land and building solely for public<br \/>\n\tworships or for public charitable purpose and owned by a public<br \/>\n\tTrust registered under the Bombay Public Trust Act or for a Society<br \/>\n\tregistered under the Societies Registration Act.  The explanation<br \/>\n\tprovides that if the building or the land or the portion thereof is<br \/>\n\tused for any trade or any business is carried on or any rent is<br \/>\n\tderived from such building or the land or the portion thereof, it<br \/>\n\tshall not be deemed solely occupied and used for public worship or<br \/>\n\tfor public charitable purpose.  The relevant portion of the<br \/>\n\tNotification for ready reference reads as under:-\n<\/p>\n<p> 2.\tLands<br \/>\n\tand buildings or portions thereof solely used for public worship or<br \/>\n\tfor a public charitable purposes and held for a public trust<br \/>\n\tregistered under the Bombay Public Trust Act, 1950 or for a society<br \/>\n\tregistered under the Societies Registration Act, 1960.\n<\/p>\n<p>Explanation:-\tThe<br \/>\n\tfollowing buildings and lands or portions thereof shall not be<br \/>\n\tdeemed to be solely occupied and used for public worship or for a<br \/>\n\tpublic charitable purposes within the meaning of clause 2 namely:-\n<\/p>\n<p>(a)\tbuildings<br \/>\n\tor lands or portions thereof in which any trade or business is<br \/>\n\tcarried on, and <\/p>\n<p>(b)\tbuildings<br \/>\n\tor lands or portions thereof in respect of which rent is derived,<br \/>\n\twhether such rent is or is not applied solely to religious or<br \/>\n\tcharitable purposes.\n<\/p>\n<p>The<br \/>\n\taforesaid resolution, if read as it is, it is apparent that if the<br \/>\n\tland or building is solely or a portion thereof is solely used for<br \/>\n\tpublic worship or public charitable purposes and then held by a<br \/>\n\tPublic Trust registered under the Bombay Public Trust Act or Society<br \/>\n\tregistered under the Societies Registration Act, the exemption is<br \/>\n\tavailable. The explanation if considered would not go beyond the<br \/>\n\tclause 2 itself and at the most, can be read as an exception to the<br \/>\n\tcategory of clause 2. Therefore, if the building or the portion<br \/>\n\tthereof is used for trade or business is carried over such land or<br \/>\n\tportion thereof, it may not be deemed to be solely occupied for the<br \/>\n\tpublic worship or public charitable purpose.  Such explanation can<br \/>\n\tbe given effect to the extent of the portion which is used for trade<br \/>\n\tor business purpose or for deriving rental income.  The explanation<br \/>\n\tcannot mean to convey that if out of the whole building which is<br \/>\n\tused for religious or charitable purpose, a portion thereof is used<br \/>\n\tfor trade or business or rental income is derived therefrom, no<br \/>\n\texemption whatsoever would be available for the whole building.\n<\/p>\n<p>In<br \/>\n\tsuch circumstances, the exemption may not be available in respect of<br \/>\n\tthe portion which is used for business or trade or rental income as<br \/>\n\tderived therefrom.  But, the exemption would still be available for<br \/>\n\tthe property which is used for public worship or public charitable<br \/>\n\tpurpose.  It may be that in a given case, a premises in part or a<br \/>\n\tportion thereof is used for public worship or public charitable<br \/>\n\tpurpose and a portion thereof is also used for trade or business.<br \/>\n\tIn such circumstances, it will be required for the concerned<br \/>\n\tMunicipality to separately make assessment for the portion which is<br \/>\n\tused for public worship or for public charitable purpose and a<br \/>\n\tseparate assessment for the portion of the premises which is used<br \/>\n\tfor trade or business or rental income is derived therefrom.  In<br \/>\n\trespect of the prior category, the exemption for the education cess<br \/>\n\twould be available, whereas for the later category, the exemption<br \/>\n\twould not be available.  Such segregation for the purpose of<br \/>\n\tassessment of tax is required under such contingencies.  The<br \/>\n\taforesaid is apparent since in clause 2, the language used is  lands<br \/>\n\tand buildings or portion thereof .  Therefore, all contingencies<br \/>\n\tare considered by the authority while issuing the notification that<br \/>\n\tif the portion is used for pubic worship or public charitable<br \/>\n\tpurpose, the exemption would be available only qua that.  But, if a<br \/>\n\tportion thereof is used for trade or business or rental income is<br \/>\n\tderived therefrom, such benefit of exemption would not be available.\n<\/p>\n<p>If<br \/>\n\tthe facts of the present case are considered in light of the<br \/>\n\taforesaid observations, it appears that the State Government has<br \/>\n\tdeclined the exemption on a mere ground that a portion of it is<br \/>\n\tgiven on rental basis for trade purposes.  It has ignored the<br \/>\n\taspects that the building as such, is used for Dharamshala and only<br \/>\n\ta portion of it is used for trade or for deriving rental income.  It<br \/>\n\twas required for the State Government to direct the Municipality to<br \/>\n\tundertake separate assessment and to grant exemption in respect of<br \/>\n\tthe property, which is used for public worship or public charitable<br \/>\n\tpurpose of Dharamshala and it could have disallowed the exemption<br \/>\n\tqua the portion of the property which has been given for trade<br \/>\n\tpurposes on rental basis. Therefore, the impugned decision of the<br \/>\n\tState Government is not only arbitrary, but  is running counter to<br \/>\n\tthe Government Resolution dated 24.12.1963 (Annexure-A) and also not<br \/>\n\tin accordance with the Scheme for grant of exemption to the<br \/>\n\tproportionate extent of utilisation of the property for public<br \/>\n\tworship or for public charitable purpose.\n<\/p>\n<p>In<br \/>\n\tview of the above, the impugned order passed by the State Government<br \/>\n\tdated 25.11.1987 is quashed and set aside with the direction that<br \/>\n\tthe matter shall stand restored to the Government for considering<br \/>\n\tthe question of exemption and the Government shall decide the said<br \/>\n\taspects keeping in view the observations made by this Court in the<br \/>\n\tpresent Judgement and shall render the decision as early as possible<br \/>\n\tpreferably within a period of 3 months from the receipt of the order<br \/>\n\tof this Court.\n<\/p>\n<p>Petition<br \/>\n\tis allowed to the aforesaid extent. Rule made absolute accordingly.<br \/>\n\tNo order as to costs.\n<\/p>\n<pre>9.9.2008\t\t\t\t\t\t(Jayant\nPatel, J.)\n \n\n\nvinod\/bijoy\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Sheth vs State on 9 September, 2008 Bench: Jayant Patel SCA\/6577\/1987 11\/ 11 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 6577 of 1987 For Approval and Signature: HONOURABLE MR.JUSTICE JAYANT PATEL ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-170706","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sheth vs State on 9 September, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sheth-vs-state-on-9-september-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sheth vs State on 9 September, 2008 - Free Judgements of Supreme Court &amp; 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