LAXMIDAS PATEL Vs. INDORE MUNICIPAL CORPORATION

JUDGEMENT

(1.) THE petitioner by this petition under Articles 226 and 227 of the Constitution challenges the validity of Section 7 of the Madhya Pradesh Nirashriton Ki Sahayata Adhiniyam (Act 12 of 1970), hereinafter referred to as the Act, which authorises a local authority to levy a cess on lands and buildings within its local area. The petitioner also challenges the imposition and assessment of the cess and the bills issued to him for payment of tax on various grounds, An earlier challenge to the Act was negatived by this Court in Bhagwandas v. State of M. P. , 1972 MPLJ 568 = (AIR 1972 Madh Pra 95 ). Grounds of challenge covered by that decision have not been repeated before us.

(2.) THE petitioner is the owner of house No. 97, situated within the limits of the Municipal Corporation, Indore. The In-dore Corporation was superseded by the State Government on 10th July 1970 and since then the Administrator appointed by the State Government carries on the duties of the Corporation. The Administrator is respondent No. 2 to this petition. The petitioner was served with a bill dated 5th September 1975 for payment of Rs. 48. 64 as the cess assessed under the Act for the years 1971-72, 1972-73 and 1973-74.

(3.) THE object of the Act as disclosed by its long title is "to make provision for assistance to destitutes by making it obligatory on the local authorities to provide relief to them and for matters connected therewith". Section 2 (a) defines "destitute" to mean " (i) old and infirm persons; or (ii) blind, deaf, dumb or otherwise disabled persons, fulfilling such requirements including residence in a local area as may be prescribed". The expression "local authority" is defined by Section 2 (d) to mean "a Municipal Corporation, Municipal Council, Notified Area Committee, Gram Panchayat or Adivasi Panchayat, as the case may be, constituted or deemed to have been constituted under the law relating to local authority concerned". Notwithstanding anything contained in the law relating to a local authority, Section 3 of the Act makes it an "obligatory duty" of a local authority "to make provision for: (a) feeding of destitutes, (b) care of destitutes; and the maintenance and management of service for the objects aforesaid. " To enable the local authorities to carry out this obligatory duty, authority has been conferred on them to levy a cess on lands and buildings the entire proceeds of which are required by Section 8 to be expended on the relief of destitutes. Section 7 which authorises the levy of the cess reads as follows: