KALICHARAN MITRA Vs. THE STATE OF ORISSA,

JUDGEMENT

(1.) THIS is an application under Article 226 of the Constitution of India for a writ in the nature of Mandamus or any other 'appropriate writ of the like nature. The facts leading up to this application briefly stated are there: The Petitioner is the owner of holding No. 90307 in Circle No. 5 of the Puri Municipality. The last assessment list under the Bihar and Orissa Municipal Act, 1922, was prepared in the year 1947 -48 when the valuation and assessment of Municipal tax was the sole responsibility of the Councillors. That list remained in force for five years that is till 31st March, 1953. The Orissa Municipal Act, 1950 (Orissa Act XXIII of 1950; hereinafter referred to as 'the Act' came into force on the 11th of November, 1950. The Government therefore, took up the question of revising the assessment on the basis' of the new Act, and issued appropriate instructions in pursuance of which the Municipal Council passed a resolution on 28 -11 -1952 of the preparation of a valuation list; and the Executive Officer started the preparation of the said list in December, 1952. Accordingly, the Executive Officer published a notice on 9 -12 -1952 under Section 141 of the Act requesting all the rate -payers to furnish him by 15 -12 -52 with in formations in regard to their holdings under eight different captions stated in that notice. The said notices was circulated from day to day by beat of drum and through loud speakers between the 10th and the 15th of December, 1952. It was also published in the Daily issues of the 'Samaj' and the 'Amrit Bazar Patrika' and was also put up on the notice boards of the Railway Station Civil Court, Collectorate, Excise Office Civil Surgeon District Board and superintendent of Police. Although the last date in the notice for submission of returns was 15 -12 -1952 it was subsequently extended by ten days to 25 -12 -1952. Many tax -payers submitted their returns to the Executive Officer but the Petitioner or has father, however, did not furnish any such return or information. The Executive Officer thereafter started his local inspection of the holdings in different circles within the Municipality, which, continued for about three months beginning from January, 1953. The valuation list was completed and placed before the Municipal Council in its meeting held on 23 -3 -53 for fixing the percentage on the valuation of holdings at which the tax: was to be levied under Section 144 of the Act from 1 -4 -53; The Council, however, refused to take action on the ground that it was incomplete and defective, and requested the State Government to continue the old rate till the end of the year 1953 -54.

(2.) THE Government in the Development Department communicated to the Chairman of the Municipal Council by a telegram on 31 -3 -53 that it is open to the Council to revise take percentage on the basis of the new valuation today to give effect to the revised assessment from tomorrow. If the percentage is not revised today, levy wills at the existing percentages of new valuation. The Executive Officer accordingly notified the assessment list under Section 152 (1, on 31 -3 -53. Certain difficulties having arisen, the Municipal Council on 17 -4 -53 passed another resolution requesting the Government to pass orders under Section 425 of the Act to obviate the difficulties in giving effect to the provisions of the Act in regard to the collections under the new assessment list. The Government passed orders under Section 425, read with Section 146 (1, of the Act which was communicated to the District Magistrate by letter No. 5093 L.S.G., dated the 5th June, 1953, to the effect that as the new valuation list was not complete in respect of waste and agricultural lands for want of prescribed rules, the effect of the revised list Would be postponed for one year until the 1st of April, 1954. The Council thereafter, by their resolution dated 22 -12 -53 direct the Executive Officer to initiate necessary action for giving effect to the new assessment from 1 -4 -54. The Executive Officer accordingly after checking each item of the valuation list which he had prepared in between January and March, 153, completed the list, and the Municipal Council determined the percentage of tax on this valuation list by their resolution dated 25 -3 -54, and accordingly, the assessment list was prepared and published in accordance with law.

(3.) THE questions posed for reference were Whether the enquiry mentioned under Section 142 of the Act for determination of the annual value shall be made in accordance with the procedure laid down in Section 143(2), Whether the expression may whenever he thinks fit in Section 143 has a compulsory force meaning "shall"?