MUNICIPAL COUNCIL MORSHI Vs. TULSIRAM

JUDGEMENT

(1.) These three Civil Revision Applications have been filed by the Municipal Council, Morshi, challenging the orders passed by the Sessions Judge. Amravati as well as the Judicial Magistrate, First Class, Morshi, declaring the bills issued by the Municipal Council for recovery of amount of the tax for the year 1971-72 as illegal and directing the Municipal Council to refund the amount of tax paid by the opponents. As all these 3 revision applications raise common questions of fact and law, they were heard together and are being disposed of by this common judgment.

(2.) The three houses concerned in these cases are house No. 127 belonging to Tulsiram and houses Nos. 129 and 142 belonging to Vishwanaih Gadbail. All the houses are situated in Ward No. 10 of Morshi town in Amravati district. The previous assessment figures for these 3 houses for the assessment years 1968 to 1971 were Rs. 9.55. Rs. 13.50 and Rs. 43.50 respectively. The new assessment of taxes on these very houses for the years 1971 to 1974 are Rs. 60.00, Rs. 29.00 and Rs. 59.45 respectively. It is not disputed that a public notice as contemplated by Section 119 (1) of the Maharashtra Municipalities Act, 1965, referred to hereinafter as the Act, was issued by the Municipal Council. Further, it is also not disputed that no individual notices were served on these assessees, as required by the latter part of Section 119 (1) of the Act.

(3.) Municipal Council, Morshi, presented the necessary bills under Section 150 of the Act on the assessees. Being aggrieved by these bills, the assessees filed appeals before the Judicial Magistrate first class under Section 169 of the Act and raised various contentions. The main contention raised by the assessees in these appeals was that as there was an increase in the assessment, the assessees were entitled to individual notices, besides the general notice under Section 119 of the Act. Since this was not done, the taxation as well as assessment were illegal.