MAHESHWARI AND COMPANY Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) CHALLENGE in this petition is to a notice dated 30-11 -2005 (Annexure P/1) and the memo dated 16-3-2007 (Annexure P/2) issued by the Chief Executive Officer, Municipal Council, Birgaon, Raipur, whereby the petitioner was directed to deposit the property tax.

(2.) CASE of the petitioner is that the petitioner is engaged in production of aluminum utensils at Birgaon, Raipur since 1972. The Municipal Council, Birgaon came into existence in the year 2004. Thereafter, notices were issued to the petitioner to pay the property tax. Accordingly, the petitioner deposited Rs. 21,152/-. On 17-1-2006 a notice was issued to the petitioner for payment of property tax of Rs. 74,431/- for the financial year 2005-2006. The copy of self assessment chart was not provided to the petitioner. However, the petitioner paid Rs. 21,152/- vide cheque No. 312254 as paid in financial year 2004- 05. The respondent council by letter dated 3-5-2006 (Annexure P/12) intimated the petitioner that according to the provisions of Chhattisgarh Municipalities Act, 1961 (for short "the Act, 1961") notification was published in different news papers. The petitioner was directed to pay the remaining amount of property tax. Thereafter, the petitioner made several correspondences, but he has not received any response from the respondent council. The petitioner sent a notice dated 24-6-2006 (Annexure P/14) to the respondent council. After receipt of the said notice, the respondent council directed the petitioner to pay property tax of Rs. 47,832/-. According to the petitioner, the assessment has been made by the respondents at their whims and fancies. Again by letter dated 16-3-2007 (Annexure P/2) the petitioner was directed to pay Rs. 55,027/- in an illegal and arbitrary manner. Thus, this petition.

(3.) THE notice dated 30-11-2005 (Annex- ure-P/1) specifies the rate of property tax, as resolved by the Municipal Council, Birgaon, in its resolution dated 18-10-2005. Reliance of the learned counsel appearing for the respondent Municipal Council on notice dated 2-12-2005 published in 'Nav Bharat' newspaper (Annexure-R 2/1) does not indicate anywhere that objections were invited from the public. It specifies only the rate determined by resolution and thereafter direction to make payment before 28-2-2006 and thereafter with 5% surcharge upto 31-3-2006. Nowhere in the notice it was stated that public is invited to lodge objection, if any, as required under the provisions of Sections 137 & 138 of the Act, 1961. Second impugned memo dated 16-3-2007 (Annexure-P/2) directs the petitioner to deposit the amount without inviting objections, as required under the provisions of Section 138 of the Act, 1961.