JUDGMENT : 1. By this writ petition, a challenge is made to the Notification dated 31.08.2015 along with the demand notice and the bill towards Urban Development Tax. 2. The petitioner is a Public Charitable Trust. The bill/demand has been raised towards Urban Development Tax for the land and building. The challenge to it has been made in reference to Section 107 of the Rajasthan Municipalities Act, 1959 (for short “the Act of 1959) and the Notification dated 29.08.2007. By the Notification dated 29.08.2007 an exemption was given to land and building of the charitable trust even if it is used for commercial purposes. The petitioner is registered under the Rajasthan Public Trust Act, 1959. It sought exemption pursuant to the Notification dated 29.08.2007 apart from Section 107 of the Act of 1959, being charitable trust. It has been denied precisely in reference to subsequent Notification dated 31.08.2015 where the earlier Notification dated 29.08.2007 was clarified. In between the Rajasthan Municipalities Act, 2009 (for short “the Act of 2009”) came in place of the Act of 1959. It has been denied precisely in reference to subsequent Notification dated 31.08.2015 where the earlier Notification dated 29.08.2007 was clarified. In between the Rajasthan Municipalities Act, 2009 (for short “the Act of 2009”) came in place of the Act of 1959. The Notification dated 29.08.2007 and 31.08.2015 are quoted hereunder for ready reference : Notification dated 29.08.2007:- ^^jktLFkku uxj ikfydk vf/kfu;e] 1959 ¼1959 dk jktLFkku vf/kfu;e la[;k 38½ dh /kkjk 107 ds }kjk iznRr 'kfDr;ksa dk iz;ksx djrs gq, jkT; ljdkj ;g er j[krs gq, fd ,slk djus ds fy, leqfpr dkj.k fo|eku gSa] ,rn~}kjk jktLFkku jkT; ds leLr uxj fuxeksa] uxj ifj"knksa ,oe~ uxj ikfydk {ks=ksa esa fLFkr fuEu izdkj dh Hkwfe vFkok fufeZr {ks=@ry {ks=ksa dks rqjUr izHkko ls mDr vf/kfu;e dh /kkjk 104 dh mi /kkjk ¼1½ ds [k.M ¼1½ ds vUrxZr mn~xzg.kh; dj ds Hkqxrku ls NwV iznku djrh gS] vFkkZr~%& 300 oxZxt rd ds leLr LorU= vkokl ,oe~ ml ij cus ysV( 300 oxZxt rd ds laLFkkfud o vkS|ksfxd ifjlj( 300 oxZxt ls vf/kd {ks= dh Hkwfe ij cus 1500 oxZQhV (Build Up Area) rd ds vkoklh; ysV( jktLFkku uxj ikfydk vf/kfu;e] 1959 dh /kkjk 107 esa NwV izkIr lEifRr;k¡( dsoy /kkfeZd ¼iwtk] vpZuk ,oe~ izkFkZuk vkfn ds½ mi;ksx dh leLr lkoZtfud lEifRr;k¡ ¼okf.kfT;d mi;ksx lfgr½A psfjVscy VªLV dh leLr lEifRr;k¡ ¼okf.kfT;d mi;ksx lfgr½A jkT; ljdkj ds fo'ks"k vkns'k }kjk dj eqDr dh xbZ 'kS{kf.kd laLFkk;saA** Notification dated 31.08.2015 ^^jktLFkku uxjikfydk vf/kfu;e 2009 ¼2009 dk vf/kfu;e la[;kd 18½ dh /kkjk 337 }kjk iznr 'kfDr;ksa dk iz;ksx djrs gq, jkT; ljdkj bl foHkkx dh iwoZ vf/klwpuk Øaekd 327 fu;e@Lo'kk@1995@5944 fnukad 29-08-2007 esa of.kZr pSfjVscy VªLV dh leLr lEifRr ¼okf.kfT;d mi;ksx lfgr½ ds ckjs esa fuEu izdkj Li"Vhdj.k tkjh djrh gSA pSfjVscy VªLV ,sls VªLV dks le>k tk;sxk ftldk xBu pSfjVscy xfrfof/k;k¡ ds iz;kstukFkZ gqvk gks ,oa og jktLFkku jkT; esa izo`r fdlh vf/kfu;e ds vUrxZr iathd`r gksA pSfjVscy iz;kstu ds rgr ,sls fØ;kdyki ekus tk;sxsa tks ykHk jfgr lkekU; yksd iz;kstukFkZ fd;s tk;sA tSls /keZ] f'k{kk] LokLF; dks c<+kok nsuk] i'kqØwjrk fuokj.k] tukf/kD; ds ykHk] lq/kkj vFkok mUu;u gsrq vFkok vU; le:i mn~';A vr% fuEukafdr iz;kstukFkZ LFkkfir pSfjVscy VªLV ds Hkwfe ,oa Hkou dks dj eqDr j[kk tkrk gS%& 1- vukFk lsok vkJe] o`) vkJe] is'kulZ jsLV gkml] efgyk vkJeA 2- vikfgt] viax] ewd&cf/kj] va/k fo|ky; ,oa izf'k{k.k dsUnz o ,sls O;fDr;ksa }kjk /kkjk lapkfyr jkstxkj dsUnzA 3- xks'kkyk] dq"B vkJe] izkd`frd fpfdRlky; ,oa ;ksx lk/kuk dsUnz] jSu clsjk vkfn lfEefyr gks ldrs gSaA 4- lkoZtfud ty dsUnz ¼I;km½@lkoZtfudk ew=ky; ,oa 'kkSpky;A 5- izsl Dyc] lkoZtfud iqLrdky;] fjfMax :e ¼lkoZtfud okpuky;½A** 3. We find that the earlier Notification dated 29.08.2007 was issued under the Act of 1959 and was applicable to the petitioner-Trust but it is till coming into effect of the Rajasthan Municipalities Act, 2009 (for short “the Act of 2009”). It is for the reason that Section 107 existing earlier under the Act of 1959 was substantially changed under the Act of 2009. The exemption provided under Section 107 of the Act of 1959 has not been provided in the same manner under Section 107 of the Act of 2009. For ready reference, Section 107 of the Rajasthan Municipalities Act of 1959 and Section 107 of the Act of 2009 are reproduced hereunder to make comparison between the two:- “107 of the Rajasthan Municipalities Act of 1959. Exemptions from taxation.-(1) None of the taxes specified in sections 104, 105 and 106 shall be leviable by a board in respect of any property belonging to or vested in it. (2) None of the taxes specified in clauses (1) and (2) of section 104 and in clauses (i), (iii), (iv) and (v) of sub-section (1) of section 105 shall be leviable in respect of any lands, buildings, goods, vehicles, conveyances, boats or animals belonging to or vested in the Central Government or the State Government : Provided that, so long as any such tax continues to be levied by the board on like properties of other persons, nothing in this sub-section shall prevent the board from levying that tax to which, immediately before the 26th day of January, 1950, any lands, buildings, goods, vehicles, conveyances, boats or animals of the Central Government were liable or treated as liable : Provided further that any land, building, goods, vehicle, conveyance, boat or animal belonging to or vested in the State Government shall be so exempt from payment of any such tax, if the same is used or intended to be used solely for public purposes and not for purposes of profit. (3) 1[XXX] (4) The tax specified in clauses (1) of section 104 shall not be leviable in respect of lands and buildings used solely as places of public worship or for religious or charitable purposes : Provided that such lands or buildings shall not be exempt from payment of the said tax, if any, trade or business is carried on therein or if in respect thereof rent or other income is derived, whether such rent or other income is or is not applied exclusively towards such places of public worship or towards such religious or charitable purposes. Explanation I.-’Charitable purpose’ includes relief of the poor, education and medical relief. Explanation II.- When any portion of any land or building is exempt from payment of tax under this sub-section such portion shall be deemed to be a separate property for the purposes of the said tax. (5) The State Government may, if in its opinion reasonable grounds exist for so doing, grant and define, by notification in the Official Gazette, such exemptions in exceptional cases from payment of a tax leviable under section 104 or imposed under section 105 or under section 106 as it may consider necessary.” “107 of the Rajasthan Municipalities Act of 2009. Exemption from taxation.- (1) None of the taxes specified in section 102 and 103 shall be leviable by a Municipality in respect of any property belonging to or vested in it. (2) None of the taxes specified in clause (a) of sub-section (1) of section 102 and clauses (i) and (ii) of sub-section (1) of section 103 shall be leviable in respect of any lands, buildings, vehicles, conveyance and boats belonging to or vested in the Central Government or the State Government : Provided that, so long as any such tax continues to be levied by the Municipality on like properties of other persons, nothing in this sub-section shall prevent the Municipality from levying that tax to which, immediately before the 26th day of January, 1950, any lands, buildings, vehicles, conveyances and boats of the Central Government were liable or treated as liable : Provided further that any land, building, vehicle, conveyance or boat belonging to or vested in the State Government shall be so exempted from payment of any such tax, if the same is used or intended to be used solely for public purposes and not for purposes of profit. (3) The tax specified in clause (a) of subsection (1) of section 102 shall not be leviable in respect of lands and buildings used solely as places of public worship and duly recognized as such by the Municipality. (4) The State Government may, if in its opinion reasonable ground exists for doing so, grand and define by general or specific order published in the Official Gazette such exemptions from payment of a tax leviable under this Act as it may consider necessary.” 4. Section 107 of the repealed Act of 2009 does not provide exemption in the same manner as was existing earlier. In view of the above, earlier Notification dated 29.08.2007, being in conflict to Section 107 of the Act of 2009 is not saved by Section 344 of the Act of 2009. It seems that under confusion or misguidance, the Notification dated 31.08.2015 was issued for clarification of the Notification dated 29.08.2007 though the earlier Notification no more remain applicable subsequent to the Act of 2009 as it is in conflict to Section 107 of the Act of 2009. The obligatory tax under Sections 102 of the Act of 2009 is governed subject to exemption under Section 107 of the Act of 2009. 5. In view of the above, the Notification dated 29.08.2007 cannot be read in conflict with the provisions of the Act of 2009, rather, it has to be ignored after coming into effect the Act of 2009. It is even for the reason that Notification aforesaid can not operate after the Act of 2009 thus subsequent Notification of 2015 is of no significance. It is, however, a fact that the petitioner-Society, being a charitable Trust, was entitled to the exemption from Obligatory Tax pursuant to the Notification dated 29.08.2007 but it would be till the date of commencement of the Act of 2009 and not beyond it. The subsequent period would be governed by the Act of 2009 and if any order or Notification is in conflict to it, then to be ignored. 6. Accordingly, we hold that the petitioner-Trust was entitled to the exemption of obligatory taxes under the Act of 1959 pursuant to the Notification dated 29.08.2007 till coming into effect the Act of 2009. Accordingly, any bill or demand raised for the period prior to commencement of the Act of 2009 is held to be illegal. 6. Accordingly, we hold that the petitioner-Trust was entitled to the exemption of obligatory taxes under the Act of 1959 pursuant to the Notification dated 29.08.2007 till coming into effect the Act of 2009. Accordingly, any bill or demand raised for the period prior to commencement of the Act of 2009 is held to be illegal. For the subsequent period, if any demand or bill is raised, the petitioner-Trust would be at liberty to challenge it separately by taking the remedies as are available under the Act of 2009 and Rules made therein. In view of the above, we do not find reason to pass an order on the Notification dated 31.08.2015 as it losses its significance pursuant to the observation made above. 7. With the aforesaid, writ petition stands disposed of.