MUNNALAL Vs. B S BASWAN

JUDGEMENT

(1.) THIS Bench has been constituted under Article 228-A of the Constitution to determine the validity of Clause (9) of Rule 4 of the Madhya Pradesh Nagariya sthawar Sampatti Kar Niyam. 1964. That rule reads thus:

(2.) THE petitioner's contention is that since they are Hindus, governed by the hindu Law, an oral partition can be validly effected without reducing it into writing, while the impugned Rule forbids its recognition for the purposes of the property Tax Act. The Rule is, therefore, ultra vires the law.

(3.) THE Act provides for the levy of tax on lands and buildings in urban areas in madhya Pradesh. Section 4 is charging section. It enacts that there shall be charged, levied and paid for each year, a tax on the lands or buildings or both situate in the areas specified in that Section at the specified rates per-centum of the annual letting value of the land or building.