PARVATHI COMBINES Vs. VISAKHAPATNAM MUNICIPAL COUNCIL

JUDGEMENT

(1.) PLAINTIFF is the appellant. It filed this Letters Patent Appeal against the reversing judgment of the learned single Judge dismissing the suit seeking declaration of the assessment made on 30-3-1975 and the revised assessment on 30-9-1975 in respect of the plaintiff's cinema theatres arbitrary, capricious, illegal and liable to be set aside. The previous assessment of the two theatres was assessed at the rateable value of Rs.6,800/- which was, by the impugned assessment, enhanced to Rs.15,842-07 p. The assessment was challenged in appeal and revision under the provisions of the Andhra Pradesh Municipalities Act, 1965 (for short 'the Act'), but those proved abortive. The suit was thereafter filed. The trial Court found the provisions of the law in making the assessment to have been complied with, but held the assessment as arbitrary for having not taken into account the assessment in respect of similar theatres which it found was a necessary requirement under Rule 9 of the Rules framed under the Act. Taking such view, the assessment was set aside. In the appeal, the learned single Judge held the Civil Court to have no jurisdiction to entertain the suit in view of the bar in Section 376 (2) of the Act, and also for the reason that the Civil Court cannot act as an appellate authority over the forums provided for under the Act to question the assessment on merit.

(2.) AFTER hearing the learned counsel at length we find ourselves in entire agreement with learned single Judge. Section 87 of the Act provides a complete Code for assessment of tax as also the challenges against it. Section 376 (2) of the Act is in the following words: