HIRAMAN Vs. ADDITIONAL CHIEF JUDICIAL MAGISTRATE BANDA

JUDGEMENT

(1.) BY means of this writ petition, petitioner has challenged the order passed by the appellate authority under the provisions of U.P. Municipalities Act dismissing the appeal against the valuation of his house for the purposes of assessment of house tax. From the perusal of the order passed by the appellate authority it appears that the appeal is dismissed as being barred by time.

(2.) LEARNED counsel for the petitioner has argued that in view of the settled law that the petitioner's appeal should normally not be rejected on the technicalities of law such as the appeal being barred by time. The appellate authority has observed that since the order was passed on the application of the petitioner therefore, it cannot be presumed that he has no knowledge. The petitioner has categorically stated that this order, passed by the assessing authority, has not been communicated to him and therefore, it is not in his knowledge. In view of the settled law that the authority should normally not oust the petitioner on the ground that the appeal is barred by time, unless rights of third person are affected, in my opinion, the rejection of the appeal is justified. This view finds support from the view taken by Apex Court in Ramji Dass and others v. Mohan Singh, 1978 ARC 496, wherein it has been held that :