BHADRESWAR MUNICIPALITY Vs. SAMNAGAR JUTE FACTORY CO , LTD

JUDGEMENT

(1.) This and three other appeals were heard together, as they involve a common point of law, arising out of precisely similar facts. The point was argued before us by reference to Appeal No. 25 of 1953, but we are taking Appeal No. 23 for the purposes of our main judgment, because the learned trial Judge gave his judgment in the proceeding which has given rise to that appeal. There is one special fact in two of the other appeals, but as no point was sought to be made out of it, I shall merely mention it in the orders I shall pass in those appeals.

(2.) The Appellant in each of the appeals is a Municipality. The question involved is the validity or otherwise of an alteration of the assessment of certain holdings, made by the Municipality in purported exercise of its power under Section 138(1)(c) of the Bengal Municipal Act by way of giving effect to a statutory change of the rate. In two of the cases, the alteration was made by the Municipal Commissioners themselves. In the other two, it was made by the Special Officer who was administering the affairs of the Municipality during a period of its super session.

(3.) In order to indicate the nature of the dispute between the parties and the question arising out of it for decision, it is not necessary to state many facts. Indeed, it can be indicated with sufficient fullness by reference only to certain sections of the main Act and one section of an amending Act.