In Brief
The Institute of Hotel Management sought exemption from property tax as an educational institution under the Cantonments Act, 2006. The High Court declined to consider the exemption claim, citing an alternate remedy. The Supreme Court held that appeals against tax levies lie to the District Court under Section 93 of the Act, and the Appellate Authority has jurisdiction to examine exemption claims. The Court disposed of the appeal, clarifying that appellants may pursue all contentions, including exemption, before the competent Appellate Authority.
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