FIRM DAYAL FILM EXCHANGE Vs. NAGAR PALIKA NIGAM

JUDGEMENT

(1.) This revision is directed against the order dated 5-7-1994 passed in Misc. Civil Appeal No. 9/90 by the Vth Additional District Judge, Raipur affirming the order of re-assessment and issuance of demand of property tax by the Municipal Corporation Raipur, after determining an increase in valuation of building vide Case No. 17/396/1 of 1988-89 under M.P. Municipal Corporation Act, 1956 (hereinafter referred to as 'the Act'), with some modification regarding its quantum and liability among the applicants.

(2.) The brief facts are that applicant No. 2 is the owner of house No. 17/641 situated in Ravi Nagar, Pandri Tarai, Raipur. Earlier the annual value of this building was assessed in sum of Rs. 8,100.00 and accordingly the property tax in sum of Rs. 674.75 p. was payable for it. On 27-6-1988, a proceeding for re-assessment commenced and a notice under Section 146 of the Act was issued and information under Section 144 (1) was called from the owner.

(3.) The owner submitted information that the building has been given on monthly rent of Rs. 750.00 to applicant No. 1. On this, the Corporation directed for issuance of notice to applicant No. 1 also. On their own, an information was also recorded that presently the building is occupied by one Dr. Shanwar Agrawal, therefore, a memo should also be issued to Dr. Agrawal about quantum of rent etc.