(1.) This is a petition filed by the petitioners challenging an auction notice issued by the Municipal Corporation, Bilaspur, dated 21-2-1981 and the rates of tax proposed therein.
(2.) According to the petitioners, they are citizens of India residing in Bilaspur and carrying on business of plying trucks. According to these petitioners, by notification dated 27-12-1980 the erstwhile Municipality of Bilaspur was constituted as a Municipal Corporation, Bilaspur, with effect from 1st January 1981. It is also alleged that that notification indicated that the limits of the Municipality would be the limits of the Municipal Corporation so constituted. At the time of this notification, the Municipal Council of Bilaspur was superseded and an Administrator was looking after the functions of the Municipality. Therefore, by this notification dated 27-12-1980, Collector, Bilaspur, was appointed an Administrator of the newly constituted Bilaspur Municipal Corporation with effect from 1st January 1981 and the former Chief Municipal Officer was appointed as the Commissioner of the Bilaspur Municipal Corporation.
(3.) It is alleged by the petitioners that within the limits of the Municipal Corporation there existed a bridge, known as Sarkanda Bridge. The photograph of this bridge has been filed as Annexure A4 and it is alleged that this bridge is fifty years old which was being used by the citizens of Bilaspur for crossing the river Arpa which flows within the city. The limits of the Corporation are beyond this bridge and across the river Arpa and it is alleged that this bridge was open to vehicular traffic since the date of its construction and the citizens of Bilaspur were using this bridge and they were never called upon to pay tax or toll for its use during the tenure of the former Municipal Council.