CITY MUNICIPAL COUNCIL Vs. AKBARAPTEL

JUDGEMENT

(1.) The petitioner is before this Court seeking for the following reliefs:-

(2.) The petitioner - City Municipal Council is aggrieved by the order passed by the II Additional Sessions Judge, Bijapur in Crl.Revision Petition No.139/2012. The petitioner, the erstwhile City Municipal Council is now upgraded to a Municipal Corporation. At the relevant point of time, it was a City Municipal Council operating under the provisions of the Karnataka Municipalities Act, 1964 (for short, 'the Act of 1964').

(3.) The petitioner had issued a demand notice on 11/1/2012 under Sec. 142(1)(v) of the Act of 1964 calling upon the respondent to make payment of arrears of municipal tax of Rs.38,79,674.00 for the period commencing from 1/4/2002 to 31/3/2012.