THE TIRUKUTHALANATHASWARNI DEVASTHANAM BY EXECUTIVE OFFICER Vs. THE TOWNSHIP COMMITTEE BY EXECUTIVE OFFICER, T. SHANMUGHASUNDARAM

JUDGEMENT

(1.) W .P. No. 1467 of 1956. This is a petition under Article 226 of the Constitution for the issue of a writ of certiorari or other appropriate writ to call for the records connected with the assessment of property tax in the Courtallam Township and the demand notice, dated 31st August, 1956, and to quash the same.

(2.) THE petitioner is Sri Tirukuthalanathaswami Devasthanam at Courtallam, and it owns a number of buildings, sites, and lands within the limits of the Courtallam Township. Originally, Courtallam came within the purview of the Madras Village Panchayats Act (Act X of 1950), and its affairs were managed by a Panchayat Board constituted under that Act. In 1954 Courtallam was constituted a township and provision made for its administration and governance. Under Section 2 of the Act, the area, which was comprised within the jurisdiction of the erstwhile Courtal'am Panchayat, was declared to be within the Courtallam Township as and from the appointed day to be declared by notification by the Government. By G.O. No. 1323, L.A., dated 29thOctober, 1953, the State Government declared that the Act would come into force in Courtallam from 1st October, 1955. By the same notification, the Government constituted under Section 3 of the Act, as and from that date a Committee to be called Courtallam Township Committee for the purpose of administering the municipal affairs of the newly constituted township. The notification also appointed the members of the Committee. Section 4 of the Act enables the State Government, by notification, to direct that any of the provisions of the Madras District Municipalities Act, 1920 (which shall hereafter for brevity be referred to as the Act) or any of the rules made thereunder, or any other enactment for the time being in force elsewhere in the State of Madras, shall apply to the Courtallam Township to such extent and subject to such modification, additions and restrictions as may be specified in the notification. G.O. 1323, L.A., dated 29th October, 1953, referred to above also included a notification under Section 4. As the present case is concerned only with the levy of property tax, it would be sufficient to notice that Sections 78(1) and (3) and 80 to 91 and Schedule IV, excepting Rules 43(1)(a) and 43(2) of the Act, were made applicable to the township. Section 4(2)(a) of the Courtallam Township Act enables the Township Committee to levy all or any of the taxes and fees which may be levied by virtue of the the provisions of the District Municipalities or other Acts which applied to the township. Section 4(3) declares that the notification made by the State Government under Sub -section (1) shall have effect as if enacted in the Act itself. The result is that the provisions of the Madras District Municipalities Act, referred to above, should be deemed to be incorporated and form part of the Courtallam Township Act.

(3.) THE contention on the part of the petitioner was that the levy and assessment on property were contrary to the provisions of the statute, and that, therefore, they were illegal. The illegality pointed out was that the levy of the taxes, being made retrospective, that is, as and from 1st October, 1955, some months anterior to the resolutions under Sections 78 and 80 of the Act, would be contrary to the provisions of the Act and beyond the powers of the Township Committee. The learned Government Pleader, appearing for the Township Committee, on the other hand, contended that the provisions of the Act authorised a retrospective levy, and that even if it were otherwise, as the levy was complete before the end of the first half year after the coming into existence of the Township, it should not be considered a retrospective one.