Bombay High Court

AHMEDNAGAR MUNICIPAL CORPORATION THROUGH ITS COMMISSIONERversusAHMEDNAGAR EDUCATION SOCIETY AHMEDNAGAR THROUGH ITS SECRETARY

Disposal: DISPOSED OFF
Bench: SIDDHESHWAR SUNDARRAO THOMBRE

Holding

The Society is exempt from payment of general municipal taxes under Section 132(1)(b), and the lower courts' orders are affirmed.

Summary

The Ahmednagar Municipal Corporation issued tax bills for the period 1995-2012 to the Ahmednagar Education Society, which appealed claiming exemption under Section 132(1)(b) of the Bombay Provincial Municipal Corporation Act, 1949. The appeals were allowed by the Civil Judge, Senior Division, and affirmed by the District Judge. The Society relied on the precedent set in Welfare Society & Ors. v. Municipal Corporation of City of Amaravati, which held that charitable trusts are exempt from general municipal taxes. The petitioner challenged these orders before the High Court, arguing that the lower courts erred in applying the exemption. The High Court found no merit in the challenge, noting that both lower courts correctly applied the statutory exemption and the cited precedent, and therefore dismissed the writ petitions.

Issues considered

Whether the Ahmednagar Education Society is exempt from municipal taxes under Section 132(1)(b) of the Bombay Provincial Municipal Corporation Act, 1949.
Whether the lower courts erred in applying the decision in Welfare Society & Ors. v. Municipal Corporation of City of Amaravati.

Legislation cited

Bombay Provincial Municipal Corporation Act, 1949 — s. 132(1)(b)

Subjects

municipal tax
charitable trust exemption
Section 132
writ petition
tax exemption
Bombay Provincial Municipal Corporation Act

Judgment

2026:BHC-AUG:1865
1 984 WP 11415-2021.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
BENCH AT AURANGABAD

984 WRIT PETITION NO. 11415 OF 2021

AHMEDNAGAR MUNICIPAL CORPORATION THROUGH ITS
COMMISSIONER
VERSUS
AHMEDNAGAR EDUCATION SOCIETY AHMEDNAGAR THROUGH ITS
SECRETARY

AND
987 WRIT PETITION NO. 11421 OF 2021

AHMEDNAGAR MUNICIPAL CORPORATION THROUGH ITS
COMMISSIONER
VERSUS
AHMEDNAGAR EDUCATION SOCIETY AHMEDNAGAR THROUGH ITS
SECRETARY

…
Mr. Kishor N. Lokhande – Advocate for Petitioner
…

CORAM : SIDDHESHWAR S. THOMBRE, J.
DATE : 17.01.2026

PER COURT :
1. Heard learned Counsel for the petitioner.

2. By way of these petitions, the petitioner assails the orders dated

21.01.2016 passed below Exhibit-24 and Exhibit-21 by learned Civil

Judge, Senior Division, Ahmednagar in M.T.A. Nos. 37 and 38 of 2012.

The said orders were confirmed by the orders dated 24.04.2018 and

04.07.2018 passed below Exhibit-10 by learned District Judge-12,

Ahmednagar, in R.C.A. Nos. 79 and 77 of 2016.
2 984 WP 11415-2021.odt

3. The present petitions arise out of the bill issued by the Corporation

bearing No.304 dated 21.10.2011 (correct date is 11.04.2011) for the

period of 1995-2012 and bill No.259 dated 21.10.2011 for the period of

1995-2012. Against those bills the respondent herein filed appeals

bearing Municipal Tax Appeal Nos.37 and 38 of 2012 and the said

appeals came to be allowed by the Civil Judge, Senior Division,

Ahmednagar. The said orders were confirmed by the orders dated

24.04.2018 and 04.07.2018 passed below Exhibit-10 by District Judge-

12, Ahmednagar in Regular Civil Appeal Nos.79 and 77 of 2016.

4. Learned Counsel for the petitioner submits that the petitioner has

raised the issue of issuance of bill for the period 1995 to 2012 before

both the Courts below. The appellant/trust claimed that it is exempted

under Section 132 (1)(b) of the Bombay Provincial Municipal

Corporation Act, 1949. He further submits that, the learned Trial Court as

well as the appellate Court while deciding the issue relied upon the law

laid down by this Court in the case of Welfare Society and Ors. Vs.

Municipal Corporation of City of Amaravati, 2009 (1) Bom. C. R. 778,

whereby it was held that the respondent herein being charitable trust is

exempted from payment of general taxes.

5. As both the Courts below have concurrently held that respondent

being a charitable trust is exempted from payment of general tax by

virtue of Section 132 (1)(b) of the Bombay Provincial Municipal
3 984 WP 11415-2021.odt

Corporation Act, 1949, I do not find any reason to interfere with the

orders dated 21.01.2016 passed below Exhibit-24 and Exhibit-21 by

learned Civil Judge, Senior Division, Ahmednagar in M.T.A. Nos. 37 and

38 of 2012 and the order dated 24.04.2018 and 04.07.2018 passed below

Exhibit-10 by learned District Judge-12, Ahmednagar, in R.C.A. Nos. 79

and 77 of 2016.

6. In view thereof, the Writ Petitions are dismissed. There shall be no

order as to costs.

[ SIDDHESHWAR S. THOMBRE ]
JUDGE
Pooja Kale/

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