K. B. AGARWAL Vs. KIRPA NARAIN AND ANOTHER

JUDGEMENT

(1.) This is a petition under Art. 226 of the constitution of India by K. B. Agarwal for the issue of a writ, order or direction in the nature of certiorari to quash the order dated 26-5-1955 of Sri Kripa Narain, Executive Officer, Municipal Board, Allahabad, respondent No. 1, and order dated 21-5-56 of the Additional Commissioner who dismissed the appeal against the assessment made by respondent No. I. An appeal against the assessment lay before the Commissioner and for that reason, the Commissioner was arrayed in the proceedings as respondent No. 2. A prayer was also made for the issue of a writ of mandamus for the refund of the increased amount of house and water tax already chagred and recovered from the petitioner.

(2.) The facts of the case are simply and are not in dispute. The petitioner is owner of Bangalow No. 21 situate at Muir Road, Allahabad, within the Municipal area of Allahabad and it is in the occupation of Sri Sheo Charan Lal, Advocate, as tenant on payment of a monthly rent of Rs. 106|4|-. The tenant has sub-let a few quarters for a monthly rent of Rs. 50|4|- It is also the admitted case of the parties that the rent recovered from the sub-tenant is realised by the tenant and not by the petitioner. The respondent No. 1 assessed the bungalow on a monthly rent of Rs. 146|4|- and the appeal preferred by the petitioner under Sec. 160 of the U. P. Municipalities Act was dismissed by the Additional Commissioner, Allahabad.

(3.) The petitioner's case is that as no part of the rent realised from sub-tenants is taken by him, the annual valuation of the bungalow should be the annual rent at which it is leased to the tenant, namely, Sri Sheo Charan Lal.