PRAGATHI PRINTERS Vs. CITY MUNICIPAL COUNCIL SHIMOGA

JUDGEMENT

(1.) THIS case was referred to the Full Bench by a learned single Judge of this Court to re-consider the decision of a Full Bench of this Court reported in Kasturiranga Iyengar v. Town Municipal Council, Hassan (1975) 2 Kant LJ 333 : (1976 Tax LR 1494), in view of the Amendment to S. 94, sub-clause (viii) of the Karnataka Municipalities Act by S. 5 of the Municipalities Amendment Act, 1984 (hereinafter referred to as 'the Act' ).

(2.) THE question involved in this Appeal is as to whether a Municipality, for water supplied by them, competent to levy, on an individual, water rate or water rates in the form of tax assessed on buildings and lands and also to charge him for such supply of water according to the quantity used or according to the terms agreed with him or them. The Full Bench referred to above, held in the light of S. 94, as it stood at that time, that, it is not competent for any authority to impose both water rate in the form of tax as also to charge them for such supply of water according to the quantity used or according to the terms agreed with them.

(3.) SECTION 94 (viii) of the Act, at the relevant time, read as follows :