ASHOK PRINTING WORKS Vs. RENT CONTROL OFFICER RAIGARH

JUDGEMENT

(1.) THE order in this petition shall also govern the disposal of Miscellaneous petition No. 2488 of 1984 (Narendra Singh vs. Rent Controlling Authority, Raigarh and others ).

(2.) THE petitioners here and the petitioner in Miscellaneous Petition No. 2488 of 1984 are in occupation as tenants of certain houses situate within the limits of Municipal council, Raigarh, their landlords being respondents 3 and 4 in this petition and respondent No. 3 in the other. These houses were assessed to tax by the Municipal council on the basis of annual letting value. The assessment so made on the basis of annual letting value of the houses was objected to by one Basudev Modi as being too low. That objection was then allowed and the annual letting value was, consequently, increased. The petitioners objected to this increase in the annual letting value and to the consequent assessment of the taxes on the basis of such value principally on the ground that neither any notice nor any opportunity was given to them before the annual letting value was increased. They further submitted that there was no data or material on the basis of which the annual letting value earlier fixed was* thought to be low and warranted an increase. The petitioners after acquiring knowledge of this increase in the annual letting value objected but the Chief Municipal Officer rejected the objection on the ground that the petitioners had no locus standi to raise any objection which could be raised only by the landlord. These orders are Annexure-G in M. P. No. 2488 of 1984 and annexures-H/1 and H/2 in M. P. 1972 of 1984. The petitioners are aggrieved by the increase in the annual letting value and by the rejection of their objections and their contention is that since they are the persons directly affected by the increase in annual letting value, they are entitled to a special notice of hearing and should have been heard before the orders were passed.

(3.) SECTION 127 of the Municipalities Act provides for imposition of certain taxes including a tax payable by the owners of the houses, buildings or lands situated within the limits of the municipality with reference to the annual letting value of the houses, buildings or lands. Section 126 defines the term 'annual letting value'. Section 129 on wards then details the procedure for imposition of this tax. Section 136 requires the chief Municipal Officer to give a public notice of the completion of the assessment list. Section 137 provides for the hearing of objection to such assessment and requires that at the time of the publication of the assessment list under Section 136, the Chief Municipal officer shall give a public notice of a date not earlier than 30 days from publication of such notice by which objections to the valuation of the assessment of such list may be delivered at his office. Sub-section (2) of Section 137 requires the Chief Municipal officer to give special notice to the owner or occupier of the property, if known, and if the owner or occupier is not known, to fix such notice on a conspicuous place of the-property in all cases in which the property is for the first time assessed or the assessment is Increased as a result of the increase in the valuation of the property. Section 139 relates to the provision for an appeal to the Civil Judge when the liability of any land or building to assessment or as to the basis or principle of assessment or when the amount of tax assessed is in dispute. S. 142 gives a finality to the assessment list and sub-section (2) of S. 146 requires the Municipal Council to arrange for a survey for the purposes of assessments of each part of the Municipality at least once in four years. By force of s. 147, the property tax leviable upon any land or building is to be paid by the owner thereof and the Explanation to that section says that for the purposes of that section a tenant of land or building or both under a lease for any period with a covenant for its renewal thereafter, shall be deemed to be owner thereof. According to S. 148, the tax so levied may be recovered from the occupier and in such case the occupier shall, in the absence of any contract to the contrary, be entitled to recover and may deduct the same from any rent then or thereafter due by him to the owner.