U P STATE WAREHOUSING CORPORATION STATE WAREHOUSE ANOOPSHAHR BULANDSHAHR Vs. CHIEF JUDICIAL MAGISTRATE BULANDSHAHR

JUDGEMENT

(1.) P. K. Jain, J. The petitioner, U. P. State Warehousing Corporation, Anoop Shahr Road, Bulandshahr has some godowns in District - Bulandshahr. For a period from 1986 to 1991, the house tax assessment was revised by the respondent Nos. 2 and 3. Earlier, the annual house tax which was being paid by the petitioner was Rs. 12,00/ -. For the aforesaid period by revising the assessment it was increased to Rs. 1,08,000/- on the annual value of building which was fixed at Rs. 10,80,000/ -. The order was challenged in several appeals one after another. In some cases appeals were allowed and the matter was remanded to the assessing authority to decide the question of fixation of annual value after considering objections filed by the petitioner. Ultimately, it appears that the appeal filed on 26-3-1996 was dis missed by the Chief Judicial Magistrate, Bulandshahr by order dated 10-12-1996. Against this order writ petition No. 411444 of 1996 was filed by the petitioner in this Court. The said petition was decided by Order dated 29-5-1997. Follow ing order was passed by this Court:- "accordingly, the petition succeeds and is allowed. Impugned order dated 10-12-1996 is quashed. The matter is remanded back to the appellate authority with the direction that in case the requisite deposit is made by the appellant within a period of 3 months, the appeal shall be heard and determined in accordance with law on merits. In case the requisite amount is not so deposited, the record of the appeal shall be consigned to the record. " Pursuant to above order passed by the High Court, the petitioner appears to have deposited two cheques No. 746861 dated 31-7-1997 on 5-6-1997 and Cheque No. 746856dated 19-7-1997 on 21-7- 1997. Both cheques were of Rs. 1,08,000/- each. The Chief Judicial Magistrate, however, again dismissed the appeal on the ground that on 21-7-1997 the appellant had deposited only a sum of Rs. 1,08,000/- whereas according to the demand note dated 31-3-1996, he was required to deposit a sum of Rs. 5,40,000/ -. The Chief Judicial Magistrate (Appellate Autho rity), in view of the provisions contained under Section 161 (b) of the U. P. Municipalities Act, 1916 was of the view that the entire amount due must be deposited before the appeal is entertained.

(2.) THE present petition has been filed by the petitioner with a prayer that the orders dated 15-1-1996 passed by the respondent Nos. 1 and 2 and order dated 4-4-1998 passed by respondent No. 1, the Chief Judicial Magistrate be quashed by issuing an order or direction in the nature of writ of certiorari and further that by an order or a writ in the nature of mandamus respondent Nos. 2 and 3 be directed not to implement the order dated 15-1-1996 and further they be directed not to recover from the petitioner the house tax at the rate of Rs. 10,80,000/- (wrongly stated for Rs. 1,08,000/- per annum ). Further prayer was that by an order or writ in the nature of mandamus respondent No. 1 be directed to decide the appeal No. . 39 of 1996 on merits in accordance with law.

(3.) SECTION 161 of the Municipalities Act, 1916 provides:- "no appeal shall be heard and determined unless:- (a)-------------------------- (b) the amount claimed from the appel lant has been deposited by him in the Municipal Office. " A plain reading of the aforesaid provision of law shows that the entire amount claimed by the Municipal Board on the date of filing of the appeal should be deposited by the appellant before his ap peal could be entertained and heard. The provisions of SECTION 161 (b) are man datory and the pre-deposit condition has to be complied with and there is no escape from depositing the said amount. The order of this Court passed in Civil Misc. Writ Petition No. 41144 of 1996 has al ready been quoted. This Court was specifi cally directed that the appeal shall be heard in case the requisite deposit is made by the appellant within a period of 3 months. The said order has not been com plied with. Learned Counsel, however, submits that the petitioner is now ready to deposit the balance of the amount and further points out that a sum of Rs. 50,000/- was deposited by the petitioner pursuant to the order dated 18-5- 1998.