Dharamshala charging nominal rent for conducting marriage is eligible for house tax exemption

Daulat Ram Khan Vs State of Haryana And Ors. (Punjab and Haryana High Court)

Punjab and Haryana High Court held that Dharamshala is duly eligible for house tax exemption as covered vide relevant notification dated 30.09.2003 issued by Haryana Urban Development Department even if it charges nominal rent for conducting marriage, as the same doesn’t amount to commercial purpose.

Facts- In the present petition, petitioner is seeking writ of certiorari quashing of order dated 14.03.2007. A perusal of the order dated 14.03.2007, reveals that the tax on lands and buildings of the petitioner was assessed @ Rs.225989/- per annum and notice of demand including arrears upto 2005-06 in the prescribed forms were served upon the assesses vide bill No. 56/2417 dated 12.07.2005 for an amount of Rs.1014217/- in accordance with provisions of Section 128 of the Haryana Municipal Corporation Act, 1994.

Notably, the only ground for not extending benefit of exemption covered under notification dated 30.09.2003 issued by Haryana Urban Development Department was that Petitioner-Dharamshala is charging money for marriage purpose.

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