In Brief
The Institute of Hotel Management challenged a property tax levy by cantonment authorities, claiming exemption as an educational institution. The High Court had dismissed the plea on grounds of an alternate remedy under the Cantonments Act, 2006. The Supreme Court held that Section 93 of the Act empowers the appellate authority to examine all contentions including tax exemption claims. The Court disposed of the appeal, clarifying that the appellants may raise exemption arguments before the appellate authority and may file an appeal within thirty days without risk of dismissal for delay.
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