LAWS(BOM)-1999-10-109

KETAN RANJIT MAAGANLAL Vs. PANAJI MUNICIPAL COUNCIL

Decided On October 15, 1999
KETAN RANJIT MAAGANLAL Appellant
V/S
PANAJI MUNICIPAL COUNCIL Respondents

JUDGEMENT

(1.) THESE appeals arise out of common judgment of the learned Single Judge, which is the subject-matter of challenge in these appeals.

(2.) THE brief facts common in all appeals may be enumerated first: after the construction of the building named "ketan Apartments", the Municipality had issued demand notices dated 15th September 1987 levying Municipal house tax for the period January 1984 to March, 1988. The appellants, who are occupants of flats in the said building, being aggrieved by such demand, had filed an appeal before the Judicial Magistrate, First Class, Panaji. This appeal was allowed and the respondent No. 1 Panaji Municipal Council (hereinafter referred to as the respondent) was directed to refund the amount recovered and to further re-assess the tax, after hearing the appellants. Consequently, the respondent issued notices levying Municipal house tax dated 14th June 1989 to the appellants informing that the assessment relating to imposition of tax had been finalised and the appellants were invited to inspect the list and file objections. The appellants filed objections dated 12th July 1989. The respondent without giving opportunity of hearing, upheld the assessment and informed the appellants of the same vide letter dated 8th August 1989. However, by letter dated 6th September 1989, the appellants brought to the notice of the respondent that the appellants were not heard and thereupon, the respondent fixed hearing on 3rd January, 1990. After giving personal hearing to the appellants, the Chief Officer of the respondent rejected the objections vide order dated 10th January 1990 and bills of tax dated 10th January, 1990 were issued to the appellants. In these bills, the demand for tax was made for the period January 1984 to March 1990. The appellants preferred appeals under section 164 of the Goa, Daman and Diu Municipalities Act, 1968 (hereinafter called as the said Act) before the Judicial Magistrate, First Class, against the said bills. The Magistrate vide judgment dated 29th November, 1990, allowed the appeals filed by the appellants. The respondent preferred revision before the Sessions Judge at Panaji, who dismissed the same. This is how the respondent approached the High Court by way of a writ petition.

(3.) BEFORE the learned Single Judge, three issues were agitated, namely: