NIHALKARAN Vs. STATE OF M.P.

JUDGEMENT

(1.) THIS is a petition filed by the petitioners against a demand of property tax issued by the Property Tax Officer Indore alleging that the petitioners are trustees and possessed of properties in the nature of houses in Indore. The list of properties has also been mentioned in the petition. It is alleged that under section 4 (1) of the Madhya Pradesh Nagariya Sthawar Sampatti Kar Adhiniyam 1954 (here -in -after referred to as "the Adhiniyam') tax is charged on the annual letting value of the houses and section 4 provides different rates in accordance with the annual letting value of the property. According to the petitioner as this tax is levied on the property each property is a unit and therefore tax could be charged on the basis of the annual letting value of each of the properties individually where as the respondents have assessed the tax on the basis of the rate applicable on the basis of the total of the annual letting value of all the properties of the petitioner put together. According to the petitioners even the Urban Property Tax Commissioner, to whom revision was taken up has accepted the assessments and consequently they have filed the present petition alleging that notices for recovery of the tax have been issued against the petitioners.

(2.) 1973 MPLJ 918] and Central Provinces Manganese are Co. Ltd. v. Head Quarter Deputy Collector, Balaghat. [1960 JLJ 360=1960 MPLJ 265]

(3.) IT is not in dispute that the Adhiniyam is passed by the State Legislature exercising powers or legislation under Item 49 of List II in the Seventh Schedule of the Constitution. Item 49 reads: -