MUNICIPAL CORPORATION, INDORE Vs. PYARE ALI

JUDGEMENT

(1.) THIS is an appeal by the Municipal Corporation, Indore against the judgment and decree passed by the VII Additional District, Judge, Indore, confirming the judgment and decree of the trial Court. This appeal was admitted on the following substantial questions of law:

(2.) WHETHER the jurisdiction of the Court is excluded by virtue of S. 189 when notice u/s. 369 of the Municipal Corporation Act was sent under certificate of posting -. Held: Since the second question goes to the root of the jurisdiction of the civil Court to entertain such a litigation let's take first that question. Shri S.J. Dhanji learned counsel for the Municipal Corporation relying on the decision of the Supreme Court in Rata Shoes Company v. Jabalpur Municipality(A1R 1977 SC 955) has contended that civil Courts will have no jurisdiction in view of the provisions of Sec. 189 of the M.P. Municipal Corporation Act, 1956 (for short 'the Act'). In aforesaid case construing Sec.84 (3) of the C.P. Municipalities Act, 1922 it was held that jurisdiction of civil Courts in the matters of taxation was inpliedly barred. Sec.189 (1) of the Act employs exactly the same language which is employed in S.84 (3) of the C.P. Municipalities Act. The ruling,

(3.) IN view of the decision on the aforesaid question as to jurisdiction, there is no need to consider the second point of law. This appeal is, therefore, allowed and the judgment and decree of both the Courts below are set -aside. The cost of this appeal shall be paid by the respondent to the appellant. AIR 1977 SC 955 followed.