DEOVARAT KHICHI Vs. MUNICIPAL COUNCIL

JUDGEMENT

(1.) BY this petition under Article 227 of the Constitution of India, the petitioners seek to challenge the assessment order made by the Municipality Khilchipur Rajgarh (Biora), the appellate order passed by the learned Civil Judge and the revisional order passed by the District Judge, Rajgarh (Biora). Undisputedly, the income coming from the different houses have been clubbed together and the assessing authority has proceeded with the assessment.

(2.) THE said action of the authority which was lawful in view of the earlier judgments of this Court and the amended provisions incorporated in the Municipality Act cannot now be approved in view of the judgment of the Supreme Court in the matter of Mathuram Agrawal v. State of M.P. (1999 Vol. 8 SCC 667). In the said case, the Supreme Court has clearly held that the proviso appended to section 127A(2)(b) runs contrary to the provisions of law and is ultravires the Act. As the authority to club the income of the different houses is no more vesting in the Municipality nor even the Municipality could club the income in view of this judgment of the Supreme Court the assessment order cannot be allowed to stand. Consequently, the appellate and revisional order would also fall.