PUDUKOTTAI MUNICIPALITY TAX PAYERS SANGAM Vs. COMMISSIONER, PUDUKOTTAI

JUDGEMENT

(1.) At the stage of admission, the respondent Municipality was notified and, accordingly, it is represented through a learned counsel. As the appeal lies in a narrow compass, it is admitted and heard for final disposal.

(2.) This appeal is preferred against the order dated 15-9-1994, passed by the learned single Judge in W.P.No. 16260 of 1994. The petitioner - Pudukottai Municipality Tax Payers' Sangam has sought for quashing the Notification bearing No. NaKa.E2/8240/94 dated 19-7-1994, published in 'Daily Thanthi' newspaper dated 21-7-1994. According to the terms of the said Notification, a resident of Pudukottai, who wants to have water supply pipe connection, shall deposit a sum of Rs. 2000/-, if the connection is for domestic purpose, Rs. 4,000/- if the connection is for factory purpose and Rs. 6,000/- if the connection is for commercial complex. The contention of the petitioner is that as per Section l32-A of the Tamil Nadu District Municipalities Act, 1920 (hereinafter referred to as 'the Act'), unless the by-laws are framed, prescribing the amount of security deposit to be made by the consumers, of water, the Municipality is not entitled to demand security deposit, that as no such by-law has been framed, it is not open to the Pudukottai Municipality to demand security deposit from the consumers. It is not disputed before us that the by-laws framed by the Pudukottai Municipality do not provide for making security deposit for giving water supply connection. Of course, it is submitted by learned counsel appearing for the Municipality, that the by-laws are proposed to be amended and, according to the proposed amendment, the aforesaid security deposits for various categories of consumers are fixed for giving water-supply connection. But those by-laws, which have been submitted to the State Government, have not yet been approved as such, the same have not come into force. It is submitted that though the by-laws would come into force as and when the State Government approves them and are published in the Gazette, the security deposit is demanded during the interregnum.

(3.) Sub-section (1) of Section l32-A of the Act specifically provides that "for all water supplied under Section 131 or under Section 132, payment shall be made on such basis, at such times, and on such conditions as may be laid down in the by-laws made by the Council and shall be recoverable in the same manner as the property-tax." Clause (a) of Sub-section (2) further provides that the by-laws may in cases of supply for domestic consumption and use, lay down the maximum free allowance to be made and the rates of charge to be levied in respect of water supplied in excess of such allowance." Clause (b) of Sub section (2) further provides that the by-laws may "in cases of supply whether for domestic consumption and use or for other purposes, or any class of such cases, lay down that the charge for water supplied shall be based on the number of the taps allowed, irrespective of the quantity of water consumed."