RAMESHWAR DEVA Vs. DISTRICT MAGISTRATE SAHARANPUR

JUDGEMENT

(1.) This is a petition under Article 226 and 227 of the Constitution of India by Rameshwar Deva for the issue of a writ, direction or order in the nature of certiorari to quash the order dated 14-12-1956 of the District Magistrate, Saharanpur, respondent No. 1, and also the order of assessment dated 26-11-1955 made by the Municipal Board, Hardwar, respondent No. 2,

(2.) The petitioner is the trustee and manager of a religious and charitable institution known asAvadhoot Mandal Ashram Jwalapur, district Saharanpur, which is managed and administered by a committee of trustees appointed in accordance with the trust deed. The Ashram owns a block of buildings in Jwalapur which comprise o a temple for worship, a Dharamshala for residence of pilgrims and Sadhus and quarters for the use and residence of permanent inmates of the Ashram. Jwalapur lies within the limits of the Municipal Board of Hardwar. The buildings and assets of Avadhoot Mandal Ashram were partitioned by a registered deed between the two sets of Sadhus on 5-11-1955 and one portion came under the management of the petitioner, and the other is being managed by Swami Ram Parkash. The two portions of the Ashram thus became independant and separate entities.

(3.) It appears that the Municipal Board, Hardwar, assessed the building under the management of the petitioner to water tax and the assessment list was duly authenticated under Section 144(1) of the U. P. Municipalities Act, 1916, and the list so authenticated was declared by public notice to be open for inspection as required under, Sub-section (2) thereof. The order of assessment was however, not communicated to the assessees individually. 3a. The petitioner's case is that on 17-4-1956, the Municipal Board, Hardwar, served on the petitioner a notice of demand, which under the provisions of the U. P. Municipalities Act can be treated as a bill, for payment of water tax for two years, that is, from April 1, 1954 to March 31, 1956. The notice disclosed that the Municipal Board had made the assessment under order dated 26-11-1955. The petitioner then deposited the water tax under protest and preferred an appeal before the District Magistrate of Saharanpur under Section 160 of the U. P. Municipalities Act within 30 days of the service of the above notice. The District Magistrate was of opinion that the appeal was preferred beyond the prescribed period of 30 days, but he condoned the delay, and on merits recorded a finding in favour of the petitioner, namely, that the building in question could not be assessed to water tax. The Municipal Board, Hard-war, moved an application for review and it was allowed under order dated 14-12-1956. The District Magistrate thus held that the appeal was presented beyond the period of limitation and was, therefore, not maintainable, with the result that water tax assessed on the petitioner's building was maintained.