MASTIGOWDA Vs. DIVISIONAL COMMISSIONER

JUDGEMENT

(1.) The facts leading to the petition are these : The petitioner, aggrieved by the building tax levied by the Village Parichaya,t of Gejjegereguppe, Magadi Taluk, preferred an appeal before the Assistant Commissioner under S.74 of the Mysore Village Panchayats and Local Boards Act, 1959 (shortly called the Act). The Assistant Commissioner dismissed the appeal, solely on the ground that the petitioner did not deposit the tax with the panchayat before preferring the appeal. Against the said order, the petitioner preferred a Revision Petition before the Divisional Commissioner under S.207 of the Act. He also dismissed the Revision Petition upholding the reason given by the Assistant Commissioner.

(2.) The petitioner challenges these orders in this petition under Art.226 of the Constitution. The contention urged is, that it was not obligatory for the petitioner to deposit building tax demanded by the Panchayat, before he preferred the appeal under Section 74 of the Act. It is necessary to set qut the relevant portions of Ss.73 and 74 of the Act, as they have a direct bearing on the question. Section 73 provides :

(3.) Let me see whether any condition is provided by the Rules framed under the Act. Rule 6 of the Mysore Panchayat Taxes and Fees Rules, 1960, is the only Rule relevant in this context. It reads as follows :