NALAM JAGGARAO AND ORS. Vs. BERHAMPUR MUNICIPALITY

JUDGEMENT

(1.) THE Plaintiffs are in appeal against a confirming judgment of the learned Additional Subordinate Judge of Berhampur in a suit for declaration that the assessment made under the provisions of the Orissa Municipal Act, 1950 in respect of the Nalam Bhimaraju Choultry is ultra vires the Act and for permanent injunction against realisation of the demand raised under the Act.

(2.) THE Plaintiffs contended that the disputed holding being a Choultry was free from liability of Municipal holding tax under the provisions of Section 132(2) of the Orissa Municipal Act. That provision is to the following effect:

(3.) THE Courts below have found concurrently that the Choultry was not being exclusively need as a Choultry and the civil Court has no jurisdiction.