1533 of 2025, following which the High Court, by order dated 25.03.2025, directed the Corporation to consider its representation. Despite this, further demand notices were issued, including a demand dated 20.02.2026. The Municipal Corporation submitted that the petitioner had availed the statutory remedy by filing objections and that the objections would be considered, followed by an appropriate order under Section 174. To kindly declare that the Petitioner society is exempted from payment of property tax under the provisions of Chhattisgarh Municipal Corporation Act, 1956iii. According to the petitioner, such property is exempt from payment of property tax under Section 136(c) of the Chhattisgarh Municipalities Act, 1961.