Jhaiji Shikshan Samiti Vs State of Chhattisgarh (Chhattisgarh High Court)
The Chhattisgarh High Court disposed of a writ petition filed by Jhaiji Shikshan Samiti, a registered society running an educational institution at Raipur, challenging property tax demand notices issued by the respondent Municipal Corporation and the communication dated 25.06.2026 rejecting its claim for exemption. The petitioner claimed that the land was being used exclusively for educational purposes and that the society was registered under Section 12A of the Income Tax Act, 1961, entitling the property to exemption under Section 136(c) of the Chhattisgarh Municipalities Act, 1961.
The petitioner stated that an earlier demand bill dated 06.03.2025 had been challenged in W.P.(C.) No. 1533 of 2025, following which the High Court, by order dated 25.03.2025, directed the Corporation to consider its representation. Despite this, further demand notices were issued, including a demand dated 20.02.2026. The petitioner submitted representations dated 25.02.2026 and 14.03.2026. The Corporation ultimately rejected the exemption claim on 25.06.2026, stating that the Section 12A registration pertained to Bemetara and not the Raipur property.
The petitioner further submitted that an earlier demand under Section 173 of the Chhattisgarh Municipal Corporation Act, 1956, covering financial years 2016-17 to 2025-26, sought Rs.23,99,565/-. Although objections had been filed under Section 173, no order had been passed under Section 174. A subsequent demand dated 25.06.2026 sought Rs.30,39,456/- for financial years 2016-17 to 2026-27, against which objections were again submitted, including the exemption claim.
