AHMEDNAGAR MUNICIPAL COUNCIL Vs. SURESH SHANKAR GANGARDE

JUDGEMENT

(1.) HEARD Advocates Shri S. B. Deshmukh and Shri L. B. Pallod for respective parties.

(2.) RULE. Rule made returnable forthwith by mutual consent. The short point that was argued and is being considered in this writ petition is :

(3.) THE factual background, which gives rise to present controversy, can be stated, in brief, as follows :petitioner-Municipal Council carried out revision of house taxes in the year 1985-86 and fixed annual rental value of the house property owned by respondent at Rs. 4,698/ -. Revision petitioner preferred tax appeal under section 169 of the Maharashtra Municipalities Act against the said revision of annual rental value. It was Tax Appeal No. 55 of 1987. The same was dismissed by Chief Judicial Magistrate on 17. 1. 1988. Respondent preferred Criminal Revision No. 130 of 1990 before the Sessions Court, which was partly allowed on 16. 2. 1994 and annual rental value was brought down to Rs. 2,700/ -. Admittedly, there was no revision in the year 1989-90. By the notice dated 20. 9. 1995, Municipal Council issued notice to respondent proposing further revision of annual rental value and house tax. It was proposed to revise the annual rental value to Rs. 7,442/ -. In the said notice, Municipal Council indicated earlier annual rental value to be Rs. 4,698/-, ignoring that respondent had succeeded in his Tax Appeal, although before revisional forum in bringing down the annual rental value to Rs. 2,700/ -. On 1. 2. 1996 Municipal Council issued a bill claiming house tax on the basis of annual rental value Rs. 7,442/ -. Respondent took an exception to this action of the Municipal Council by presenting an application before the Chief Judicial Magistrate on 13. 2. 1996. It was claimed that, by issuing a demand notice for payment of house tax, on the basis of annual rental value Rs. 7,442/-, Municipal Council had committed criminal contempt, when respondent had succeeded in bringing down the annual rental value to Rs. 2,700/- by ultimate result of tax appeal under section 169 before the revisional Court. Although Municipal Council has filed a writ petition before this Court challenging the decision of Criminal Revision No. 130 of 1990, admittedly, no stay is granted of the impugned order bringing down the annual rental value to Rs. 2,700/ -. It is common ground that in or around November, 1999, Municipal Council issued a cheque of Rs. 2,500/- in favor of respondent towards refund of excess house tax paid by calculating the house tax on the basis of annual rental value Rs. 7,442/ -. The cheque was not accepted by the respondent.