SAZID KHAN Vs. STATE OF U.P.

JUDGEMENT

(1.) Heard Sri Govind Krishna, learned counsel for the petitioner and learned Standing Counsel appearing for the State-respondents. Through this writ petition, the petitioner has prayed for issuing a writ of certiorari quashing the order dated 31.12.2014 passed by District Magistrate, Kanpur Nagar and order dated 12.8.2011 passed by the Chairman, Nagar Panchayat, Bithoor, Kanpur Nagar. Vide order dated 12.8.2011, the Chairman, Nagar Panchayat has made assessment of a house; whereas vide order dated 31.12.2014, the appeal filed by the petitioner under section 160 of the U.P. Municipalities Act, 1916 (in short, 'the Act') against the order dated 12.8.2011 has been dismissed by the Collector.

(2.) While assailing the impugned orders, learned counsel for the petitioner submits that the Collector has erred in not considering the procedural part of the matter as the Chairman, Nagar Panchayat has no power to pass assessment order; that too, on the instance of Member of the Municipality (sabhasad). Learned counsel for the petitioner submits that the power of assessment of tax is vested with the Executive Officer or the Officer authorized by him in this behalf in accordance with the provisions contained under sections 141-B, 142, 145 and 144 of the Act, whereas in this case, the tax has been assessed only on an application by a unconcerned person, to the Chairman, Nagar Panchayat considering the report of member of the Nagar Panchayat.

(3.) I have heard learned counsel for the parties and perused the impugned orders. So far as the legal submission of learned counsel for the petitioner regarding challenge to these orders is concerned, that appears to be correct as in view of the provisions contained under sections 141-B, 142, 145 and 144 of the Act, which reads as under: "141-B. Submission of the details of houses or lands for assessment of tax -