KRISHNA KHANNA Vs. MUNICIPAL BOARD BAREILLY

JUDGEMENT

(1.) THE petitioner is aggrieved by the order of assessment passed by the respondent Municipal Board raising the house-tax fixed in 1975. THE Tax Superintendent fixed the annual value of the building at Rs. 7200/. On appeal the Chief Judicial Magistrate reduced it to Rs. 4800/-. THE Tax Superintendent has observed that the disputed house has four rooms of 20 ft. x 18 ft. two rooms of 12 ft. x 16 ft. and two verandahs. It has the facility of electric and water supply. He has further observed that the house is situate in a good locality and can easily be let out for Rs. 800/- per month. THE Chief Judicial Magistrate has on appeal by the petitioner held that looking to the nature of the accommodation as well as the locality in which it is situate it could easily fetch a rent of Rs. 400/- per month. Consequently, it determined the assessment at the annual value of the building at Rs. 4800/-.

(2.) SRI R. N. Bhalla, learned counsel for the petitioner challenging the impugned orders submitted that the accommodation is within the purview of the Rent Control Act and consequently the house-tax should be assessed on the standard rent determined under the Rent Control Legislation. That being so, it was urged that the impugned orders should be quashed.

(3.) THERE is no merit in this petition and the same is dismissed. But we make no order as to costs. Petition dismissed.