BALRAM KUMAR SURI Vs. NAGAR NIGAM

JUDGEMENT

(1.) This revision is directed against the order dated 1 5-2-1 999 passed by VIIth Additional District Judge, Raipur, in Misc. Civil Appeal No. 4/98 confirming the order dated 29-1-1996 passed by the Municipal Commissioner, in Case No. 21/130-95-96, the appeal has been dismissed.

(2.) Applicant is the owner of House No. 404 which is situated at Civil Lines, Raipur. Earlier the property tax of the accommodation of the applicant was fixed as Rs. 324.00 per annum on the basis of the assessment of annual rent of applicant's house as Rs. 5,400.00. Non-applicant reassessed the applicant whereby annual rental value of applicant's house was increased as Rs. 56,160.00and property tax was assessed to Rs. 11,232.00. applicant objected the assessment and filed his objection. Non-applicant fixed the case for hearing and thereafter vide notice dated 29-1-1996 communicated the order to the applicant. The annual rent of the house was assessed to Rs. 47.520.00 and the property tax was fixed as Rs. 9,504.00 per annum. Applicant being aggrieved with the order communicated to him filed an appeal under Section 149 of the C.G. Municipal Corporation Act, 1956 (for short, "the Act"). The appeal was heard and vide impugned order dated 15-2-1999 was disposed of.

(3.) Learned Counsel for the applicant contended that no proper notice in accordance with Section 146 of the Act, has been served on him and no proper opportunity of hearing has been afforded. On the other hand, learned Counsel for the non-applicant contended that proper notice has been served on the applicant and the applicant without challenging the validity of notice appeared and contested the dispute and was allowed proper opportunity to contest the assessment.