LAXMINARAYAN MITTAL Vs. MUNICIPALITYNEEMUCH

JUDGEMENT

(1.) This is a revision under Section 115, C.P.C. against the order dated 20-111979, passed by the Addl. District Judge, Neemuch, dismissing the revision preferred by the applicant herein against the order passed by the Civil Judge, Class I, Neemuch, on 16-11-1978, rejecting his appeal under. Section 172 of the M. P. Municipalities Act, 1961 (for short, the Act), preferred against a Bill dated 14-12-1977, issued by the Municipal Council under Section 164 (1) of the Act, in respect of house tax amount of Rs. 6150.60 paise.

(2.) No exhaustive statement of facts is necessary for the decision of this revision. Suffice it to state that the non-applicant Municipal Council caused Bill No. 55/323-K dated 14-12-1977, to be served on the applicant on 26-12-1977 for Rupees 6150.60 paise. The applicant herein submitted an appeal under Section 172 of the Act before the Civil Judge, Class I, Nee-much. This appeal was dismissed by order dated 16-11-1978. Aggrieved by this order an application in revision was preferred by the applicant before the Addl. District Judge in accordance with Section 172 (3) of the Act, which has been dismissed by the impugned order. Hence this revision.

(3.) In this revision it was contended by Shri R. G. Waghmare, learned counsel for the applicant that the learned Addl. District Judge has erred in construing the scope of an appeal under Section 172 (1) of the Act. The scope of such an appeal is to be construed wide enough to include within its pale any dispute regarding liability to assessment as well as regarding basis or principle of assessment and/or as to the amount of tax assessed and is not restricted to any claim included in the appeal presented.