BHUSAWAL MUNICIPAL COUNCIL Vs. D.W. KULKARNI

JUDGEMENT

(1.) The petition is filed to challenge the judgment and order of Municipal Appeal No. 29 of 2001 which was pending in the Court of Judicial Magistrate, First Class, Bhusawal and judgment and order of Criminal Revision Application No. 114 of 2004 which was pending in the Court of Additional District Judge, Jalgaon.

(2.) The municipal appeal was filed by present respondent to challenge the bill of demand of house tax issued by present petitioner. Learned Judicial Magistrate, First Class, Bhusawal allowed the appeal by holding that ratable value of premises ought to have been fixed on the basis of standard rent and it cannot exceed the standard rent. Learned Judicial Magistrate, First Class referred the cases of Apex Court reported as AIR 1980 SC 541( Devan Daulat Rai Kapoor Etc. v. New Delhi Municipal Committee and Another Etc. ) and AIR 1985 SC 339 ( Dr. Balbir Singh and Others v. M/s M.C.D. and Others ) .

(3.) The revision filed by the local body is dismissed on altogether different point and it is observed by the Sessions Court that as valuation is not done by the valuer appointed under the provisions of Section 113 of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965, the valuation cannot be recognised in law. The learned Counsel appearing for local body took this Court through the aforesaid two authorities of the Apex Court and also the provision of Section 114 of the Act. Provision of Section 144(1) of the Act runs as under: