SHAILENDRA KUMAR SINGH Vs. CHIEF JUDICIAL MAGISTRATE ALIGARH

JUDGEMENT

(1.) THE case of the Petitioner in brief as stated in the writ petition is this that he is the owner of house No. 2/400 Mohalla Vishnupuri, Aligarh. The annual value of this house for purposes of assessment of tax was determined at Rs. 1040/ - and shown as such in the assessment list prepared in the year 1975 under Section 145(1) of the U.P. Municipalities Act (hereinafter referred to as the Act). The Petitioner was, however, subsequently served with a notice dated 24 -2 -1978 under Section 147(2) of the Act stating that the annual value of his house had been determined at Rs. 14400/ - and requiring the Petitioner to file objection, if any, by 23 -3 -1978. In compliance with this notice the Petitioner filed an objection dated 22 -3 -1978 on 23 -3 -1978 True copies of the notice and the objection have been attached as annexure 1 and 2 respectively to the writ petition.

(2.) IN this objection the Petitioner admitted that after the preparation of the assessment list of 1975 he had let out a portion of the said house to the District Cane Officer for his office as well as residence and this tenancy had commenced on 10 -1 -1977 and that at the instance of the said District Cane Officer he had after obtaining the permission of the Municipal Board constructed a temporary car shed. Thereafter Respondent No. 2, namely the Executive Officer, Municipal Board, Aligarh, exercising the powers of Sanshodhan Adhikari (Revisional Officer) determined the annual value of the house at Rs. 12780/ - by his order dated 30 -3 -1978. Aggrieved by that order the Petitioner preferred an appeal before the Respondent No. 1, namely the Chief Judicial Magistrate, Aligarh, acting as Prescribed Authority under Section 160 of the Act. A true copy of the memorandum of appeal has been filed as annexure 4 to the writ petition. Ground No. 7 taken in this memorandum of appeal reads as follows:

(3.) THE appeal filed by the Petitioner was, however, dismissed by Respondent No. 1 by his order dated 4 -12 -1978, a copy whereof has been filed as annexure 5 to the writ petition. It has been stated by Respondent No. 1 in this order that it was admitted to the Petitioner that a major portion of his house had been let out on an annual rent of Rs. 11780/ - and that a portion of the house was also in his personal occupation.