LACHMINARAYAN DAS Vs. CHAIRMAN, CUTTACK MUNICIPALITY

JUDGEMENT

(1.) THIS is second from a decision of the decision of the District Judge reversing the decision of the Munsif, who decreed a suit in the following circumstances.

(2.) THE Plaintiff is a person who lives in the town of Cuttack, and has a house there. Under the provisions of the Bihar and Orissa Municipal Act the commissioners desired to increase his assessment on the ground that he had extended the building in question by making additions or alterations to it. The Act makes provision by Section 107 for such increase of assessment Sub -section (1) of Section 107 states, the alterations of assessment which may be made in the list. Sub -section (2) provides as follows:

(3.) IT would appear although there is no direct evidence o the point that the commissioners proceeded to entertain the Plaintiff's objection and ultimately dismissed it. In this suit, however, he says that he is entitled, not withstanding the circumstances of the rejection of his objection by the commissioners, to claim a declaration firstly that the commissioner, not having issued that the required notice are not entitled to make the alteration which, they did in fact make, and he asked for an injunction to restrain them from levying the increased assessment. Since the suit has been brought the assessment has been, in fact levied from the Plaintiff.