UMESH CHAND YADU Vs. SHYAMBATI

JUDGEMENT

(1.) CHALLENGE in this revision is to the legality and propriety of the order dated 28-02-2006 passed by IVth Additional District Judge, Raipur in Misc. Civil Appeal No. 5/2005 whereby and where under the appeal preferred by the applicant has been dismissed as not maintainable under Section 149 of the C.G Municipal Corporation Act, 1956 (briefly, 'the Act')

(2.) FACTS of the case, in brief, are as under :- According to the applicants, house situated at Station Road, Raipur belongs to late Mohanlal Yadu and Muralidhar Yadu i.e. two brothers. Mohanlal Yadu died issueless. His widow Maharajin bai had gifted her undivided share in the aforesaid house to Banshilal Yadu. After death of Muralidhar Yadu, an application for mutation of their name in his place was preferred, public notice inviting objections was issued by the Commissioner, Municipal Corporation, Raipur. In response to that notice, the applicants also filed an application for mutation of their names in places of Mohanlal Yadu. Both the applications were separately registered and were disposed of by common order dated 07-03-2005 by the Municipal Corporation, whereby the application preferred by legal representatives of Muralidhar was allowed. Applicants' application was disallowed on the ground that as per municipal record, earlier the only name of late Muralidhar Yadu was recorded. The appeal preferred there- against was dismissed by the appellate Court on the ground that the appeal is not maintainable under Section 149 of the Act. Because the instant appeal has been preferred challenging the mutation order which has been decided by the Municipal Corporation under Section 167 of the Act and mutation order passed under section 167 of the Act is not made appellable under Section 149 of Act.

(3.) A conjoint reading of section 151, 153 and 167 of the Act would reveal that to keep the assessment list update, the transferees are required to give written notice and after following procedure as prescribed under Section 153(1) of the Act, Commissioner is required to pass order of amendment in the assessment list which is made appellable under Section 149 of the Act in terms of Section 153 (2) of the Act. In view of the above, any application made under Section 167 would be only for the purpose of keeping assessment list in order and to facilitate recovery of the property tax, responsibility for its payment and for that purpose, if any application/objection has been made under Section 167 of the Act, the same has to be decided under Section 153(2) of the Act, which is appellable under Section 149 of the Act. The purpose of application under Section 167 of the Act is confined to hold the person liable for the purpose of keeping assessment list in order and its recovery from the person. This aspect of the matter has not been considered by the learned Court below while rejecting the appeal as not maintainable. M.P High Court in Ramdwaikalal Agrawal (supra) has held in its judgment as under:- It is clear from the language of sub-sections(1) and (2) of section 153, M.P. Municipal Corporation Act that persons interested to whom notice is issued, can make their objection not merely when the proposed change relates to valuation but also when it relates to any matter mentioned in the assessment list. The words "such objection" as they occur towards the end in sub-section(2) refer to all objections which can be filed under sub-section (2) and which may relate to any matter in the assessment. It is true that sections 148 and 149 are limited to objections relating to valuation when the assessment list is in preparation, and it is for this reason that when these sections have been made applicable to objections contemplated under sub-section (2) of section 153, it has been stated that they shall apply "with all necessary modifications" The intention is clear that whatever may be the nature of the objections made under sub-sections (2) of Section 153, the procedure laid down under sections 148 and 149 will apply to such objections in the same way as it applies regarding objections to valuation made during the preparation of the same assessment list. It is not possible to limit the applicability of Sections 148 and 149 in the context of section 153(3) only to objections regarding valuation entered in the assessment list. When therefore the objection is regarding the owner's name in the assessment list, and the Administrator acting under Section 153 passes an order changing the name of the owner in the assessment list, section 149 is attracted and the order is applicable under Section 149 of the Act.