B. JAGANNATH SWAMY Vs. JEYPORE MUNICIPALITY

JUDGEMENT

(1.) THE Defendant stated to be the owner of a house bearing Holding No. 122 in Ward No. 7 of Jeypore town (Koraput District) challenges a decision of the learned lower Appellate Court by which he decreed the suit of the Plaintiff Jeypore Municipality against the Defendant filed on March 31, 164 for recovery of Rs 510.24 paise from the Defendant as arrear taxes for the years 1961 -62, 1 62.63 and 1963 -64 on the basis that the Defendant owns the said house. The defence, so far as material for the purpose of deciding this civil revision, is that the suit is not maintainable as the Defendant is not an Assessee under the Orissa Municipal Act, 1950. The trial Court dismissed the suit on the finding that the Plaintiff failed to prove that the Defendant was an Assessee under the Municipality. In appeal the learned lower Appellate Court decreed the suit in favour of the Plaintiff Municipality on the finding that there was no specific issue as to whether the Defendant was an Assessee or not; and further that such a plea was not available to the Defendant by reason of Section 156 of the Orissa Municipal Act.

(2.) SECTION 156(1) of the Orissa Municipal Act, 1950 is as follows:

(3.) THE reasoning -with which I agree -on which the learned lower Appellate Court rejected this plea of the Defendant is, in substance, this: