PRAKASHWATI Vs. STATE OF U P

JUDGEMENT

(1.) AGGRIEVED by dismissal of her appeal filed Under Section 160 of U.P. Municipalities Act against alteration of assessment list Under Section -147 of the Act Petitioner owner of a house in district of Aligarh has come to this Court and seeks a writ of certiorari for quashing of both orders as they suffer from error apparent on the face of record.

(2.) IN 1974 notice Under Section 143 of the Act was served on Petitioner inviting objection if any against proposed enhancement of annual letting value of her house at Rs. 4800/ - and the house tax at Rs. 600/ -. It was objected by Petitioner and the Prescribed Authority decided the objection on 4 -1 -75. He determined annual valuation of house at Rs. 720/ - and house tax at Rs. 6250/ -. While doing he heard Petitioner and the Taxing Officer. He so looked into survey report and concerned documents. No appeal etc. was filed against this order. On 26 -6 -76 another notice Under Section. 147 (c) of the Act was served on Petitioner proposing to determine annual valuation of her house at Rs. 4800/ -. It was contested both on merits and non -applicability of Section 147(c) The Prescribed Authority however after hearing parties determined annual valuation of house at Rs. 3120/ - and house tax at Rs. 390/ -. In appeal the order was upheld as it was a newly constructed house having marble flooring in a busy locality. It was further found that Section 147 conferred ample power on Prescribed Authority to correct any mistake in the assessment list Review against this order also failed as Prescribed Authority in determining valuation of house at Rs. 760/ - had committed error which was rightly rectified Under Section 147.

(3.) IN the circumstances this petition succeeds and is allowed. The orders passed by appellate and assessing authority are quashed. Parties shall bear their own costs.