GADE NARAYAN MURTY Vs. BERHAMPUR MUNICIPALITY

JUDGEMENT

(1.) Defendant is in appeal against the affirming decree passed by the Additional Subordinate Judge of Berhampur. Plaintiff-Municipal Council, filed a suit in terms of Section 170 of the Orissa Municipal Act against the defendant, owner of holding No. 406 (dour number) in Ward No. 13 for recovery of taxes , for the four quarters of 1972-73 and prayed for the holding itself to be subjected to a charge for the decree. The defendant contended that the enhancement of the existing tax had been made without any enquiry or notice to him. It may be pointed out that the enhancement was done in two stages -- once from the existing tax of Rs. 25.13 paise per quarter to Rs. 139.80 paise per quarter and again from RS. 139.80 paise per quarter to Rs. 158.74 paise per quarter. These were more or less connected with extensions to the existing constructions. Defendant had challenged the enhancement by way of appeal under the Act and the appellate authority had granted a small reduction. Both the courts below have decreed the suit. Defendant is, therefore, in second appeal.

(2.) A preliminary objection has been raised by Mr. Misra for the plaintiff- respondent that in view of the bar under Section 102 of the Code of Civil Procedure, the second appeal is not maintainable. Admittedly, the claim in the suit is Rs. 617.07 and that is the valuation of the second appeal. Section 102 of the Code provides:--

(3.) During argument Mr. Ramdas had orayed for leave to convert the second appeal into a revision. Since more court-fee has been paid and there is no question of limitation. I am prepared to treat the second appeal as a Civil Revision. Appropriate correction in the registry be made.