NAGAR PALIKA HARIDWAR Vs. CHIEF JUDICIAL MAGISTRATE SAHARANPUR

JUDGEMENT

(1.) RAJESH Tandon, J. Heard SriPankaj Miglani,Advocate for the petitioner and Standing Counsel for the respondents.

(2.) BY the present writ petitions, the petitioner has prayed for a writ of certiorari quashing the order dated 30-7-1986 passed by the Chief Judicial Mag istrate, Saharanpur.

(3.) THE review petition was allowed on the ground that Nagar Palika has no right to prefer the appeal and the appeal can only be filed by the person upon whom the tax was imposed. THE view taken by the appellate Court in review petition cannot be allowed to sustain. Section 160 of the Municipalities Act provides as under : 160. Appeal relating to taxation (1) In the case of a tax assessed upon the annual value of buildings or lands or both an appeal against an order passed under sub section (3) of section 143 or under sub section (3) of section 147, and in the case of any other tax, an appeal against an assess ment, or any alteration of an assess ment, may be made to the District Magistrate or to such other officer as may be empowered by the State Gov ernment in this behalf.