R S AGARWAL Vs. MUNICIPAL BOARD BAREILLY

JUDGEMENT

(1.) IN Hafij Wajid Ali v. Municipal Board, 1961 AWR 3 D.S. Mathur, J. held that before the recovery of water tax by a Municipal Board, an assessment list must be prepared in accordance with Section 141 of the U.P. Municipalities Act -hereinafter referred to as the Act -which should be published for objection under Sections 142 and 143, and after the objections had been heard, should be finalised under Section 144 of the Act.

(2.) IN the subsequent case of Lala Jagdish Prasad v. Administrator, Municipal Board, Saharanpur, 1961 AWR 262, S.N. Dwivedi, J. took a contrary view and held that:

(3.) SECTION 128 of the Act confers on Municipal Board of the State power to impose various taxes enumerated therein. While Clause (i) of Section 128(1) empowers Boards to impose 'a tax on the annual value of buildings or lands or of both', Clause (x) thereof provides for imposition of 'a water tax on the annual value of buildings or lands or of both'. A comparison of the two clauses shows that while Clause (i) is concerned with a tax simplicity on the annual value of the buildings or lands or both (usually called house tax'), Clause (x) relates to water tax, though the basis for computing it also is the annual value of buildings or lands or of both, A Municipal Board has power to levy other taxes, the basis of the determination of which also is the annual value of buildings or lands or of both as would be clear from a reading of Sections 149 and 150 of the Act which indicate that scavenging tax (clause xi) and conservancy tax (clause xii) are also assessed on the annual value of buildings or lands or of both. Section 140 of the Act not only defines "annual value" but also lays down the manner of its determination differently for the two clauses of buildings or lands contemplated by Clauses (a) and (b) of Sub -section (1). Sub Section (1) of Section 141, to the extent relevant for our purposes, is in the following words: