GEEP FLASHLIGHT INDUSTRIES LIMITED Vs. NAGAR MAHAPALIKA

JUDGEMENT

(1.) GEEP Flashlight Industries Ltd., Allahabad, which has now been changed to GEEP Industrial Syndicate Ltd., is a public limited company incorporated under the Indian Companies Act, 1913. It is engaged in the business of manufacture and sale of torches and dry cell batteries. Its factory and administrative offices are situated in the premises No. 28, South Road, Allahabad. The lease of this property expired on 31st of December, 1967. For the quinquennium 1960-65 the Nagar Mahapalika, Allahabad, had estimated the annual value of this property at Rs. 23,531. For the next quinquennium 3965-70 it was determined at Rs. 28,500, which was later raised to Rs. 28,550, on account of some further additions to the buildings. For the next quinquennium 1970-75 the Nagar Mahapalika proposed to determine the annual value of the disputed property at Rs. 95,989 and a notice was issued to the petitioner-company in this behalf. The petitioner-company filed objections to the proposal under Section 209(1) of the Nagar Mahapalika Adhiniyam, 1959, hereinafter referred to as "the Adhiniyam". The executive committee of the Nagar Mahapalika overruled those objections and, by its order dated February 25, 1972, determined the total value of the disputed buildings as on the relevant date at Rs. 21,97,000 and its annual value at Rs. 95,989.

(2.) AGGRIEVED, the petitioner-company filed an appeal under Section 472 of the Adhiniyam which was allowed by the judge, Small Causes Court, Allahabad, by his order dated December 17, 1974, fixing the annual value of the disputed property at Rs. 27,925. From that order the Nagar Mahapalika preferred an appeal which came up for hearing before the presiding officer of the Nagar Mahapalika Tribunal, Allahabad, who by his judgment and order dated June 2, 1975, allowed the appeal and fixed the annual value of the disputed property at Rs. 1,07,735.40. The present writ petition has been filed by the petitioner-company for quashing this decision and for restoring the decision given by the judge, Small Causes Court, Allahabad.

(3.) SECTION 174 of the Adhiniyam defines "annual value", it reads as under: