MUNICIPAL COUNCIL, AMRAVATI Vs. SHRIRAM SHALIGRAM MALVIYA

JUDGEMENT

(1.) THE decree passed by the Second Joint Civil Judge. Junior Division, Amravati, on 5 -1 0 -1972 in Regular Civil Suit No. 1 30/70 restraining permanently the defendant/appellant, Amaravati Municipal Council, from imposing, assessing and levying the three taxes (conservancy tax. water tax and lighting rate) for the period from 1 -4 -1969 to 31 -31971, duly confirmed by the District Judge, Amravati on 28 -8 -1975 in Regular Civil Appeal No. 226/72, has been challenged in this Second Appeal.

(2.) THE facts giving rise to this litigation run as follows:

(3.) THE learned Judge of the trial Court framed necessary issues, and directed the parties to trial. On merits, the learned Judge felt that the imposition, assessment and levy of these taxes by the defendant is illegal and ultra vires. The learned Judge negatived the defence of the defendant that the suit is bad for want of notice under section 304 of the Maharashtra Municipalities Act. On these findings, the learned Judge decreed the suit and clamped the injunction against the defendant restraining it from recovering the taxes.