GANGADHAR Vs. DEPUTY COMMISSIONER OF PROPERTY TAX

JUDGEMENT

(1.) THIS petition has been filed by the petitioner against the respondents about levy of tax on immovable property under the Madhya Pradesh Nagariya Sthwar Sampatti Kar Adhiniyam, 1964.

(2.) ACCORDING to the petitioner, he owns a house bearing No. 3 in Ward No. 19, Street No. 2, Snehalataganj, Indore. Is is not in dispute that the said house is in possession of the petitioner and the members of his family. According to the petitioner notice was served on him on 30th Jan., 1971 under the said Adhiniyam in Form No. 11 as contemplated under the Rules framed under the said Adhiniyam, alleging that Property Tax to the tune of Rs. 378 is payable on the said property. The petitioner, thereafter, on 19th Feb., 1971 submitted his objections which were heard and disposed of by orders dt. 11th June, 1971 and the annual letting value of the said house was assessed at Rs. 2430. Against this order the petitioner went up in appeal under S. 15(1) of the said Adhiniyam. Before the appellate authority the main contention raised was that the letting value of the property could not be assessed to any amount more than what could be charged as standard rent under S. 7 of the Madhya Pradesh Accommodation Control Act, 1961, and on that basis the annual letting value would fall below the limit prescribed by S. 6 sub-cl. (h) of the Adhiniyam and therefore no tax could be levied on this property. This contention was repelled by the learned appellate authority and therefore the petitioner preferred as second appeal under S. 15(2) of the Adhiniyam. This second appeal was also rejected and the petitioner has now submitted this petition under Art. 226 of the Constitution.

(3.) SEC . 2 sub-cl. (a) of the MP Nagariya Sthawar Sampatti Kar Adhiniyam defines "annual letting value". Is reads-