NAGAR PALIKA Vs. CHIEF JUDICIAL MAGISTRATE AND ANR.

JUDGEMENT

(1.) Heard Sri Pankaj Miglani, Advocate for the Petitioner and Standing Counsel for the Respondents.

(2.) By the present writ petitions, the Petitioner has prayed for a writ of certiorari quashing the order dated 30 -7 -1986 passed by the Chief Judicial Magistrate, Saharanpur.

(3.) Briefly stated Respondent No. 2 is the owner of the properties in question situated within the municipal limits of Nagar Palika, Haridwar. The Petitioner prepared an assessment list relating to the properties of the Respondent No. 2 giving the names of the Mohalla, description of the properties, their annual value and amount of tax assessed. The Petitioner issued notices under Sub -section (1) Sec. 141 and Sub -section (1) Sec. 143 of U.P. Municipalities Act, 1916 to Respondent No. 2 imposition of House Tax and water tax which were served upon the Respondent No. 2. Respondent No. 2 has filed objection to the aforesaid notices on the ground that the property owned by Respondent No. 2 is exempted from all taxes and as such the Municipal Board is not entitled to impose any tax as the entire income of the property is spent for the religious and charitable purposes. According to the Petitioner in the year 1983 the Municipal Board, Hardwar was superseded and the District Magistrate was appointed as Administrator who managed all the affairs of the Board. On 4th may 1983 the Commissioner, Meerut Division, Meerut appointed the Officer In -charge Nagar Palika, Hardwar as Officer (Saksham Adhikari) under Sec. 143(3) of U.P. Municipalities Act, for deciding the objections filed under Sec. 143(2) U.P. Municipalities Act relating to the house and water tax. On 1 -7 -1983 the Competent Officer allowed the objection of Respondent No. 2. Feeling aggrieved by that order the Municipal Board has filed an appeal under Sec. 160 of the U.P. Municipalities Act, before the Chief Judicial Magistrate, Saharanpur, which was partly allowed vide order dated 29 -11 -1983 and the order dated 1 -7 -1983 was set aside and the property in question was valued for the purpose of house and water tax.