BARODA MUNICIPAL CORPORATION Vs. STATE

JUDGEMENT

(1.) Baroda Municipal Corporation (`Corporation' for short) which is the original unsuccessful plaintiff has questioned the legality and validity of the judgment and decree recorded by the learned Second Joint Civil Judge (S.D.), Vadodara on 26-7-1983 in Special Civil Suit No. 444 of 1976, by invoking aids of provisions of Section 96 of the Code of Civil Procedure, 1908. A few material facts giving rise to this appeal may shortly be narrated so as to appreciate the merits of the appeal and challenge against it.

(2.) The Corporation initiated a legal battle by filing the aforesaid suit against the respondent-original defendant-State of Gujarat challenging the order of respondent No. 2-Collector of Baroda passed against the Corporation on 16-9-1963, directing the Corporation to pay an amount of Rupees 2,37,778.02 within 15 days towards nonagricultural assessment, education cess and local cess. The Corporation inter alia contended that the said order of respondent No. 2-original defendant No. 2-Collector is ultra vires, illegal, without jurisdiction and void and, therefore, the Corporation is not liable to make any payment. In short, the legality and validity of the order was questioned by filing the suit which was not upheld by the trial Court.

(3.) The defendants appared and resisted the suit by filing written statement inter alia contending that the impugned order is legal and valid and the plaintiff-Corporation is legally bound to pay the amount of Rupees 2,37,778.02 as the Corporation had not paid the non-agricultural assessment since long from the years 1951-52 to 1962-63 and a large amount had remained in arrears. The defendants also contended that the Corporation evaded payment by raising different kinds of objections at different times.