NAGARPALIK NIGAM, GWALIOR Vs. PREMPRAKASH GANDHI

JUDGEMENT

(1.) PETITIONER Municipal Corporation has filed this revision against the appellate order passed by the VIII Additional Judge to the Court of District Judge, Gwalior, in an appeal challenging the order of assessment determining the property tax. Respondent is the owner of house bearing municipal No. 114, ward No. 26 (new 31), E 2, Gandhi Nagar, Gwalior. Property tax at the rate of Rs. 259.20 is levied upon the property. Notice under section 146 was issued to house owner and objections were invited. Property tax has been determined and tax is being charged with retrospective effect w.e.f. 1.1.1991. Annual rental value is determined at Rs. 1,296/ . Against the order of assessment, an appeal had been filed; appellate authority, after hearing the arguments of the parties, recorded a finding in para 9 of the order that determination of property tax under section 146 of M.P. Municipal Corporation Act is proper and is not excessive. Appellate Court also found that this amount cannot be recovered retrospectively. However, in operative part of judgment, lower appellate Court has set aside the order of assessment. Appellate Court allowed the appeal ignoring the findings recorded by it.

(2.) ONCE appellate Court has recorded that the mode of assessment is correct and valuation of property is determined correctly, the order of assessment could not be set aside. Lower appellate Court came to conclusion that recovery cannot be made w.e.f. 1.1.1991 and assessment order could be modofied by directing that the tax can be recovered from the date of assessment and not prior to that.