MODERN BOBBIN COMPANY PRIVATE LIMITED Vs. BILLIMORA MUNICIPALITY

JUDGEMENT

(1.) The petitioners Nos. 2 to 5 are the owners of Survey No. 425 (Part) and Survey No. 430 (Part) of Billimora in Bulsar District. Petitioner No. 1 is the lessee in respect of those lands. It is the petitioners case that on 20/12/1966 permission to use these lands for non-agricultural use was granted to them by the Collector.

(2.) For the financial years 1975-76 and 1976-77 assessment list were prepared by Billimora Municipality for imposing house tax on lands and buildings situated within the municipal limits Those lists were prepared under the House Tax Rules which have been continuing in force since 22/01/1956 when they were made under the provisions of the Bombay District Municipal Act 1901 fore-runner of the Gujarat Municipalities Act 1963 In terms of those rules assessment lists were prepared and the Municipality preferred bills for house-tax. Those hills are challenged by the petitioners in this petition the grounds with which we are now dealing.

(3.) The first contention which Mrs. Mehta has raised on behalf of the petitioners is that Rule 1 is ultra vires sec. 99(1)(i) read with sec. 2 (1) of the Gujarat Municipalities Act 1963 The challenge is based upon the argument that the rule casts a wider net that what is permitted by sec. 99 (1)(i) read with sec. 2(1) In order to examine this contention it is necessary to turn firstly certain provision. of the Bombay District Municipal Act 1901 under which these rules were made