KRISHNA KISHORE MUKHERJI Vs. COMMISSONERS OF NAIHATI MUNICIPALITY

JUDGEMENT

(1.) The point involved is one of importance and is whether or not the Respondent Municipality has had power to split up the two holdings belonging to the Petitioners. The holdings concerned were Nos. 44 and 45. The Petitioners' complaint is these two holdings have been illegally split up into four holdings numbered 46, 47, 48 and 49. It is also the Petitioners' complaint that the Municipality has illegally valued these split up holdings. They, therefore, pray for appropriate reliefs including an injunction restraining the Respondents from realising rates and taxes on the basis of the newly-formed holdings.

(2.) The Respondents' contention is that the two old holdings numbered 44 and 45 have been re-numbered 46, 47, 48 and 49 and not split up. As to valuation, the Respondents' case is that they purported to act under Section 215 of the Bengal Municipal Act, 1932, and the Rules thereunder. It is common case that the Respondents did not act under Section 129.

(3.) Mr. Dutt appearing on behalf of the Respondents has contended that as the Petitioners submitted to the jurisdiction of the Assessment Review Committee of the Municipality, they are precluded from seeking reliefs under Article 226 of the Constitution. Mr. Dutt has also contended that the point as to jurisdiction on the part of the Municipality to re-number or to split up the old holdings not having been taken earlier, the Petitioners cannot be heard on the point.