V. SHYAMASUNDAR RAO Vs. BERHAMPUR MUNCIPAL COUNCIL

JUDGEMENT

(1.) This is a defendant's appeal against a reversing judgment.

(2.) The respondent as plaintiff instituted the suit for recovery of arrear municipality taxes for the years from 1981-82 to 1983-84 amounting to Rs.9259.39 paise. The case of the plaintiff is that the defendant is the owner of a house situated in Berhampur Municipality. He paid taxes under the provisions of the Orissa Municipal Act every year in four quarterly instalments. He has committed default in the payment of the taxes amounting to Rs.9259.39 paise. In spite of repeated demands, he did not pay.

(3.) Pursuant to issuance of summons, the defendant entered appearance and filed written statement denying the assertions made in the plaint. According to him, the enhancement of the tax was made arbitrarily without issuing demand notice to him and as such the same is infraction of principle of natural justice.