J.P. VERMA Vs. MUNICIPAL COMMITTEE, CHHINDWARA

JUDGEMENT

(1.) AGGRIEVED by the assessment of certain taxes by the Municipal Committee, Chhindwara, the applicant filed an appeal before the Sub -Divisional Officer (Shri Saxena). Against the order of this Sub -Divisional Officer dated 13 -5 -1955 an appeal was filed before the Deputy Commissioner, who, by his order dated 29th August 1955 directed Shri K. L. Vaishya, another Sub -Divisional Officer, to review the order of Shri Saxena. The review application was disposed of by Shri Vaishya on 2 -1 -57 against which the present revision application has been filed under section 58 of the C. P. Municipalities Act (hereinafter called the Act) on 6 -4 -57.

(2.) A question arose whether the applicant, in the instant case, can move this Board under section 58 ibid. This being a case of assessment of a tax under the Act, an appeal lies under section 83(1) to the Collector or some other prescribed, officer, and a revision against the appellate order lies to the Board of Revenue under section 83 (1 -A). The limitation for revision under section 83 (1 -A) is 30 days. Apart from other difference, the Act itself prescribes no limitation for a revision under section 58, although under the rules framed by the Board of Revenue, a party interested to appear must apply within 90 days. The difference of limitation being vital, it is not uneaten that revision applications that would be time -barred under section 83(1 -A) are sought to be moved under section 58, as revisional powers of the State Government under both the sections have been delegated to the Board of Revenue. To answer the issue before us, therefore, we have to examine the scope of a revision under the two sections, namely, section 83(1 -A) and section 58 of the Act. In other words, we have to determine in what cases the revisional powers of the Board are exercisable under the one or the other section.

(3.) A comparative reading of the two sections would show that section 58 is, more or less, a general provision and is wider in its scope. Sections 83 (1), 83 (1 -A) and 84 ibid, on the other hand, appear under the head "Appeals relating to and the refund of taxes" and are specially intended to provide for appeals and revisions arising out of "the assessment or levy of, or refusal to refund, any tax under the Act". Both in case of an appeal and a revision the limitation prescribed is 30 days while the powers under section 58, as worded, can be exercised at any time. It is a well -known rule of interpretation that "where a general intention is expressed, and also a particular intention which is incompatible with the general one, the particular intention is considered as exception to the general one" (Maxwell, 10th Edition, 172). Thus the general provisions under section 58 must give place to the special provisions of sections 83 to 84, ibid whenever we are concerned in revision with a matter arising out of the assessment or levy of, or refusal to refund a tax.