PHOOLCHAND Vs. MUNICIPAL COUNCIL SATNA

JUDGEMENT

(1.) BY this application the Petitioner prays for the issue of a writ of certiorari for quashing the notices of demand (Anexures 6 and 8 to the petition) issued to it by the Municipal Council, Satna, asking it to pay certain amounts on account of house tax. The Petitioner's contention is that the notices founded on the revised rates of assessment are illegal inasmuch as the revision of assessment was not done by the Municipal Council, Satna, in conformity with Sections 122 to 125 of the Rewa State Municipalities Act, 1946 (hereinafter referred to as the Act), and that no notification even was issued under Section 126 of the Act notifying the date on which the revised assessment would become effective.

(2.) THE Petitioner has stated that by an ordinary resolution passed at a meeting held on 31 July 1951 the Municipal Board, Satna, formulated certain proposals for revising the then existing rates of house tax, that the resolution did not comply with the requirements of Section 122, that the proposals for revision of the tax were never published as contemplated by Section 122(3) of the Act; that in the resolution passed there was no expression of any desire to impose the tax at an enhanced rate and no definition of the persons or class of persons liable to pay the tax or even of the amount or rate to be levied; that the Government of Vindhya Pradesh issued a notification on 15th September 1952 according its sanction to the proposal as required by Section 124 of the Act; that the sanction given by the Government was totally invalid and of no avail as the conditions precedent for the grant of sanction viz. the publication of the Municipal Board's proposals inviting objections to the proposals were never complied with; that after the Government of Vindhya Pradesh had given its sanction the Municipal Board passed another resolution on 6th October 1952 taking note of the sanction accorded by the Government and directing the framing of the bye -laws for assessment at the revised rates; and that the revised house tax was made effective from 1st October 1956 without complying with Section 125(2) and Section 126 of the Act. It has been stated that on account of all these Infirmities the revised house -tax is totally illegal.

(3.) THE Petitioner has also averred that after the revised house tax was brought Into force from 1st October 1956 some rate -payers filed appeals before the Collector, which were allowed and the revision of tax was held to be Illegal. If that be so, it is difficult to understand how the Municipal Council persisted in thinking that the revision was valid in regard to the present Petitioner and issued to him the impugned notices of demand.