(1.) ONE of us, sitting singly, having referred the matter to a Larger Bench, we are required to deal with and decide the controversy indicated below with reference to the question of law framed for the consideration of the Larger Bench.
(2.) DURING pendency of proceeding in this Court, the revisionist, Bhagwandas Mishra, died and his legal representatives have been brought on record. The question raised for decision is, whether Municipal Council, Mungavali, has rightly levied, property tax for three houses, as folios, on the owner, late Bhagwandas Mishra, for the year 1977 -78, by order passed on 25 -12 -1980: S. No. Ward No. House No. Annual Letting Property TaxValue1. 1 9 -A Rs. 846/ - Rs. 50.802. 2 26 Rs. 289/ - Rs. 17.353. 2 7 Rs. 1980/ - Rs. 118/ -
(3.) WE propose to extract relevant portions of the provisions cited: