BISAULI VYAPAR MANDAL Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri S.K. Verma, learned Senior Counsel and Sri Siddhartha Verma, learned Counsel for the petitioner, Sri S.M.A. Kazmi, learned Chief Standing Counsel for the State and Sri U.S. Mishra, learned Counsel for the Municipal Board, Bisauli.

(2.) This Full Bench has been constituted by order of Hon'ble the Acting Chief Justice on a reference made by a Division Bench dated 16.8.2000 as the Division Bench doubted the correctness of the view of another Division Bench in Madan Lal Gupta and others, Civil Misc. Writ Petition No. 226 (Tax) of 1983, decided on 20.5.1998.

(3.) The short question in this case is whether an Administrator of a Municipal Board can impose a Municipal Tax as envisaged by Chapter V of the U.P. Municipalities Act, 1916 (hereinafter referred to as the Act) when the Municipal Board has been dissolved or superseded under Section 30 of the Act.