4. Mr. B. Sen, the learned counsel representing the respondent Municipal Corporation, contended that although he is not in a position to support the reasoning given by the High Court, the petitioner is for other reasons not entitled to the exemption claimed and the High Court's judgment is, therefore, correct. He urged that in view of the 69 relevant facts and circumstances in the case, as is evident by the assessment order, the claim of the petitioner that its purpose is charitable cannot be accepted. Since, the High Court has not adverted to the facts of the case relied upon by the learned counsel for the parties and has not expressed its opinion on the other aspects of the case, we are of the view that the case should go back on remand to it for fresh decision. During the pendency of the case in this Court the parties have filed further affidavits. It will be open to them to file additional affidavits and other materials in support of their respective cases. This, however, they should do within one month from today, so that the case which is an old one may be disposed of expeditiously.