MATHURAM AGRAWAL Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THIS case calls in question the vires of proviso to clause (b) of sub-section (2) of Section 127-A of Madhya Pradesh Municipalities Act, 1961 (for short 'the Act') and the levy and collection of property tax in respect of the buildings owned by the appellant.

(2.) THE relevant facts of the case, shorn of unnecessary details, may be stated as under :

(3.) WHEN the case was taken up by a Bench of two learned Judges of this Court a submission was made on behalf of the petitioner that in the light of the decision of this Court in the case of Administrator, Municipal Corporation, Bilaspur, (1992 AIR SCW 2081 : AIR 1992 SC 1846) (Supra) decided by a Bench of three learned Judges of this Court construing Section 127(1)(2) of the Act the question as to the constitutional validity of that proviso arises for consideration. Taking note of the said submission the Bench passed the order dated 13-2-95, relevant portion of which reads as follows :