(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
1. Leave to amend.
2. Counsel for the petitioner submitted that the petitioner Trust, which runs several educational institutions located within the Municipal limits of Palanpur Municipality, is exempted from payment of Municipality Tax as well as Education Cess.
3. Our attention was drawn to Rule 8A of the House Tax on Lands and Building Rules of Palanpur Municipality and a notification dated 24.12.1963 issued by the Government of Gujarat under Section 13(3) of the Gujarat Education Cess Act, 1962 to support such contention.
4. Considering submissions made, issue notice returnable on 25.1.2013.
5. There shall be stay against further recovery of the tax dues of the petitioner on the condition that before the returnable date, the petitioner deposits with the Municipality a sum of Rs.5 lakhs under protest.
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) SUDHIR Page 2 of 2