BRIJRAJ KUMAR TANDON Vs. MUNICIPAL COUNCIL NAGOD

JUDGEMENT

(1.) THIS writ petition has been filed by the residents of Nagod, tahsil Nagod, District Satna, challenging the recovery of property tax by Municipal council Nagod, respondent No. 1.

(2.) BEFORE dealing with the submissions made by learned counsel for the parties, it would be useful to give certain necessary facts. To start with, Nagod constituted part of gram Panchayat known as Gram Panchayat Nagod. This Gram Panchayat Nagod was declared to be a Notified Area on 15-6-1973. Subsequently, on 28-7-1982 Nagod notified area was declared to be a Class IV Municipality. The property tax which is sought to be realised from the residents of the Municipal area Nagod including the petitioners is, according to the return filed on behalf of the Municipal Council, on the basis of a notification dated 6th September 1976 which is referred to in the gazette notification dated 2-3-1978 published in the M. P. Rajpatra dated 21-7-1978. By this latter notification, rules framed for Khairagarh Municipality in regard to assessment and collection of property tax, were made applicable to the Notified Area Committee, nagod, as it then existed. The said notification reads as hereunder :

(3.) IT has been urged by learned counsel for the petitioners that imposition of property tax by the aforesaid notification was illegal. After hearing learned counsel for i the parties, we find substance in this submission. In this connection it would be seen that in view of the provisions contained in Madhya Pradesh Nagariya Sthawar Sampatti Kar adhiniyam, 1964, it was not open to any municipality or notified area committee to impose property tax. Reference in this behalf may be made to Section 9 of the M. P. Nagariya Sthawar Sampatti Kar (Sanshodhan) Adhyadesh, 1970 whereby after Section 35 of the Principal Act, a new section, being Section 36, was inserted. Sub-section (1) of section 36, which is relevant for purpose of this case, reads as hereunder :