DAGDABAI AND MANIKCHAND Vs. MUNICIPAL COUNCIL

JUDGEMENT

(1.) These two writ petitions arising out of two different criminal revision applications"which in turn arise out of two different Municipal Appeals, are disposed of by a common judgment by the learned Additional Sessions Judge, Aurangabad and hence both these writ petitions are heard together and are disposed of by a common judgment and they arise out of the following facts.

(2.) The petitioners in Writ Petition No. 3324 of 1980 filed Municipal Appeal No. 3 of 1976 in the Court of the Judicial Magistrate, First Class, Aurangabad under section 169 of the Maharashtra Municipalities Act, challenging the bill of demand bearing No. 3959 dated 24-5-1976 on the ground that the demand made was not valid, legal and proper and on other grounds mentioned in the appeal memo. Notice of this appeal was issued to the Municipal Council, Aurangabad, and inter alia the Municipal Council contended that the question of validity, legality and propriety of the demand could not be considered in an appeal under section 169 of the Maharashtra Municipalities Act, and according to the Municipal Council, the only contention that was tenable was regarding the quantum of taxation.

(3.) After hearing both the sides, the learned Judicial Magistrate, First Class, Aurangabad, held that the validity or legality of imposing the taxes could not be challenged in a Municipal Appeal and he held further that the scope of the appeal was limited to the quantum of taxes only. On this ground he held that the taxes imposed were proper. Consequently he dismissed the Municipal Appeal with costs of Rs. 25. Feeling aggrieved by this decision, these petitioners preferred Criminal Revision Petition No. 62 of 1979 in the Sessions Court at Aurangabad.