1977 (4) TMI 23

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....fter hearing the learned counsel we have allowed the amendment application filed by the petitioner and have permitted it to ask for an additional relief of quashing the assessment order dated March 28, 1977 (Produced as annexure I to Civil Misc. Application No. 3486 of 1977). The petitioner is Katra Education Society. According to its averments, it is running an Intermediate College which is re....

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....in the course of the impugned order that the petitioner-society is neither a university nor an educational institution, but a society running various educational institutions and hence the provision of section 10(22) of the Act does not apply. The word " institution " has not been defined in the Act. There is no reason why an educational society cannot be regarded as an educational institution ....