Case Law Details
Shiv Mandir Gauri Shanker Vishvanath Vaikunth Dham Evam Shamshan Bhumi Pravandhak Sabha Vs State of U.P. and 2 Others (Allahabad High Court)
In the case of Shiv Mandir Gauri Shanker Vishvanath Vaikunth Dham Evam Shamshan Bhumi Pravandhak Sabha vs. State of U.P. and 2 Others, the Allahabad High Court dealt with a writ petition filed by the petitioner society under Article 226 of the Constitution of India. The society sought several reliefs, primarily challenging a demand notice dated 05.08.2022 and a subsequent order dated 17.08.2023 passed by the Saharanpur Development Authority (SDA). These demands pertained to process fees for the approval of maps under the Uttar Pradesh Nagar Yojana Aur Vikas (Vikas Shulk Ka Nirdharan, Udgrahan Evam Sanghran) Niyamavali, 2014 (“Niyamavali, 2014”).
Background and Arguments:
- Petitioner’s Claim: The petitioner, a Charitable Society registered under the Societies Registration Act, 1860, maintained that it ran and maintained various facilities including a temple, cremation site, Dharamshala, and a charitable hospital. It claimed exemption from development charges under Section 53 of the Uttar Pradesh Urban Planning and Development Act, 1973, as per the provisions of Niyamavali, 2014. Additionally, the society had obtained exemptions under Sections 12A and 80G of the Income Tax Act, 1961, effective from 01.04.2014.
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