HAR GOPAL JAISWAL Vs. CANTONMENT BOARD KANPUR

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution the petitioners pray for a writ, order or direction in the nature of certiorari quashing the order dated 20th October, 1976 passed by the Cantonment Board, Kanpur, and for a direction in the nature of mandamus directing the respondent not to realise the excess house and water tax for the period 1974-75 and 1975-76 on the annual value of Rs. 52,000/-.

(2.) Briefly stated, the facts giving rise to this petition are that the petitioners own bungalow No. 23, situated within the limits of Cantonment Board, Kanpur. From time to time, the Cantonment Board, Kanpur, assessed the said bungalow to house tax and water tax on the annual value of Rs. 9,000/- (for the years 1965-66 to 1967-68), Rs. 10,000/-(for the years 1968-69 to 1970-71), Ru-13,000/- (for the years 1971-72 to 1973-74) and Rs. 52,000/- (for the years 1974-75 to 1976-77).

(3.) Being aggrieved by the increase In the valuation of the said bungalow from Rs. 13,000/- (for the years 1971-72 to 1973-74) to Rs. 52,000/-; (for the years 1974-75 to 77), the petitioners filed an appeal in the court of Additional District Magistrate (City), Kanpur, who dismissed the same vide his order dated 24th August, 1976, holding that the appeal was not maintainable as the same had been filed beyond the period of limitation and without depositing the disputed amount of tax. The petitioners also moved an application under Section 71 of the Cantonments Act, 1924 (hereinafter referred to as the Act) claiming amendment of the assessment list prepared by the Board, whereunder they had been assessed to house tax and water tax for the years 1974-75 to 1976-77 treating the annual value of the house as Rs. 52,000/-, On 20th October, 1976 the Finance Committee of the Board passed the following resolution:-