P.K. Banerjee, J.
1. This rule is directed against an order passed under Section 6 of the Rajasthan Land and Building Tax Act of 1964. The order was made by the Join Director who is the prescribed Authority under the Act.
2. The case made out in the petition is that Umed Club, Jodhpur, is a public property and, therefore, is not liable to pay any tax under Section 6 of 1964. In particular in view of Section 6(e) and (f), the petitioner is not liable to pay any tax for the land and building which is, according to the petitioner, being used for public purpose and for common purpose of the community.
3. Mr. Calla however, on the other hand, contended that this is a Club of some citizens and does not come within the mischief of either Section 6(e) or (f) of the Act. More over it is contended the as soon as the notice was given the petitioner rushed to the Court and, therefore, he could have waited till the State Government made am exemption under Section 21 of the Act.
4. To that Mr. Mehta, on behalf of the petitioner, contended that as he is not liable at all under the Act, the question of exemption does not arise. Exemption only arises after the liability is fixed on the Club and therefore, for reasons of Section 21, the Government has power to exempt a Club from the liability.
5. The question, therefore, is whether the Club is one which comes within the mischief of see and (f) of 1964 Act.
6. It appears from the Memorandum of Association of the Club that the club was formed in 1239, in order to fulfill the long felt need of a club on the lines. The Club is centrally located and covers an area of about 5 to 6 acres. Membership is open to all and in order to encourage its members for fellowship and get-together, a Hall has been constructed which very well serves the purpose of an Auditorium for Cinema shows etc. and Swimming Pool is one of the main attractions of the Club. In the Memorandum of Association it was stated that the aims of the Club are:
(i) To develop literary taste, games, spots, etc. amongst its members.
(ii) To run library for the use of its members
(iii) To provide entertainment to its members and guests by organizing and promoting cultural shows, debates, speechs, matches and competitions in various out door and indoor games etc.
(iv) To facilitate its members to provide facilities for the members of the Club to arrange parties, receptions and other functions at its premises including service of meals and eatables subject to availability of space and means of the Club.
(v) To facilitate its members and their guests to take part in outdoor and indoor games
(vi) To facilitate its members to develop social contracts
(vii) To provide help to charitable organisations, orphanages etc. as per the availability of funds
(viii) To organize any show, fair, match or competition of games of skill or to organize any such thing which is purely for amusement of its members and their guests and promote sports activities
(ix) To facilitate its members to take part in National Course, social reforms etc. on non-political basis.
(x) To expand the social activities of its members by affiliating itself with other clubs on reciprocal basis.
(xi) To take all other steps which may be in the interest of the members from time to time.
7. From the article Memorandum of Association of the Club it appears that for patron the entrance, fee is Rs, 5,000/-, Life member entrance fee Rs. 2,000/- and Permanent members entrance fee is Rs. 100/-. It is also stated that it is open to the Club, as here in before stated, to provide help to charitable organizations, orphanages etc. as per the availability of funds and to expand the social activities of its members by affiliating itself with other clubs on reciprocal basis.
8. In my opinion, on the face of the aims and objects of the Club and for which it was established it is clear that it was established for the purpose of providing its members for fellowship and get together for the purpose of providing entertainment to its members by organizing cultural shows and to provide help to charitable organization etc. per se it does not appear to me that it comes within the provision of Section 6 (e) or (f) of the 1964 Act and it cannot be said that these lands and buildings were used for the common purpose of the community or for the public purpose as provided under Section 6 (e) and (f). On the other hand it appears to me that this was a Club of all persons but for the present Engineers, Contractors, Doctors, Sales Representatives, Industrialists, Businessmen Traders, Lawyers and people of the middle class group of the society were members of the Club.
9. In that view of the matter, in my opinion, it cannot be said that the petitioner is not liable to tax prima facie, under Section 6 of the Act. It is, however, open to the State Government under Section 21 if it feels satisfied with the working of the club, to make an exemption, if they apply for it. With this observation I discharge the rule.
10. There will be no order as to costs.