ZILA PARISHAD, DEHRADUN Vs. VOLTAS LIMITED

JUDGEMENT

(1.) This is a plaintiffs second appeal in a suit for recovery of Rs. 2000.00 from the defendant-respondent as circumstances and property tax for the year 1966-67.

(2.) From the facts pleaded in the plaint, it does not appear that any notice was served on the defendant-respondent by the plaintiff-appellant before assessing the circumstances and Property Tax for the year in question. Certain notices were served after assessment and they were replied to by the defendant saying that it had no establishment within the local area of the plaintiff Zila Parishad and that, therefore, the levy of tax was ultra vires.

(3.) The suit was dismissed by the two courts below on the finding that the levy of tax was ultra vires inasmuch as the defendant-respondent did not reside or carry on business within the local area of the Zila Parishad.