MAHADEVI Vs. CHIEF JUDICIAL MAGISTRATE

JUDGEMENT

(1.) THE Petitioner is the owner of premises No. 8/95, Mitra Nagar, Aligarh. The premises was assessed to the house and water tax on an annual value of 480/ - on which the tax was Rs. 30/ - per annum. The Municipal Board found that the Petitioner had made substantial additions to the building. It accordingly sent a provisional notice to the Petitioner stating that after 1975 there had been no quinquennial assessment of house tax. That sometimes in August, 1980, the House Tax Collector of the Municipal Board visited the premises in dispute and discovered that in the name of Smt. Mahadevi a double storied building had been constructed of which the ground floor had been completely constructed and the first floor had reached the roof level. On the report of the Tax Collector, the House Tax Inspector visited the premises on 5 -8 -1980 and affirmed the making of the constructions According to the counter affidavit, on 8 -8 -1980 the assessing authority made a proposal for the assessment of the newly constructed premises on an annual value of Rs. 2400/ - and fixed house tax at Rs. 300/ - per annum.

(2.) IN pursuance of the aforesaid proposal a notice under Section 147(2) of the U.P. Municipalities Act (hereinafter called the 'Act') was sent to the Petitioner. The notice was initially sent through a peon who submitted a report that the Petitioner had refused to accept the notice. Thereafter a registered AD notice was sent to the Petitioner which could not be served on her because the Petitioner could not be met at the house. It may be taken that the notice was served by refusal on the part of the Petitioner.

(3.) AN appeal was filed before the Appellate authority by the Petitioner on 31 -7 -1981.