MUNICIPAL COUNCIL Vs. SANTOSH KUMAR HANS KUMAR

JUDGEMENT

(1.) THIS revision has come up before me in the following circumstances. Hanskumar owned a house at Khandwa within the Municipal limits. The Municipal Council, vide resolution passed in the year 1958, assessed house tax for three years, i. e. , 1958-59, 1959-60 and 1960-61. When the old Act was repealed and substituted by the M. P. Municipalities Act, 1961, the Municipal- Council, by a resolution dated September 30, 1962, continued the above-said assessment of 1958 for the years 1961-62, 1962-63 and 1963-64. Then again, by a resolution dated August 31, 1964, the same assessment was continued for the year 1964-65. No new assessment was done for the year 1965-66 also, and the same assessment was continued by a resolution dated December 31, 1966. Then, by a letter dated March 9, 1966, Hanskumar was asked to pay tax for the year 1965-66. It may also be mentioned that the house tax was enhanced for the year 1964 65 and this enhanced tax was demanded for the year 1965 66 also.

(2.) THIS demand was challenged by Hanskumar on the ground that the municipal Council had no power to continue to adopt the old assessment beyond three years. The demand was, therefore, illegal. Reliance was placed on sections 134 to 140 and 146 of the Act, as having not been complied with. The relief claimed was that the demand was illegal. This challenge was made by way of appeal under section 139 of the Act to the Civil Judge. Hanskumars prayer in the appeal before the Civil Judge was that the demand notice be quashed and the Municipal Council be directed to follow the procedure laid down in sections 134 to 140 and 146 of the 1961 Act.

(3.) IN the said appeal under section 139 before the Civil Judge, the Municipal Council raised a preliminary objection that the appeal was not competent inasmuch as no objection had been filed under section 137. This preliminary objection prevailed with the learned Civil Judge, although he made observations against the Municipal Council. The learned Civil Judge considered Hanskumar's argument which was advanced to meet the preliminary objection raised by the municipal Council. The stand taken by Hanskumar was that it was impossible for him to file any objection under section 137 of the Act or to file any extract from a non-existence register of tax inasmuch as there was no opportunity and no occasion to make an objection under section 137. The learned Civil Judge observed that the action of the Municipal Council in adopting and demanding tax according to the old assessment even in the year 1965 66, without following the provisions of sections 134 to 140, was in violation of the provisions of section 146 (2) of the Act. He further observed that the action in enhancing the tax in the case of Hanskumar, without giving him notice, was also illegal. However, the learned Judge found himself helpless in asmuch as the wording of section 139 was plain enough and did not admit of any other interpretation In the result, the appeal was dismissed.