NAGRIK SABHA HISSAR Vs. MUNICIPALITY HISSAR

JUDGEMENT

(1.) This petition has been filed by 16 residents of Hissar Municipality and the Nagrik Sabha through its honorary General Secretary for quashing the order, Annexure 'C' dated July 31, 1969 passed by the Administrator of the Municipality, Hissar. The said order reads as under :-

(2.) A bare perusal of the order would show that either it is not happily worded or some mistake has crept in the copy prepared by the petitioner. However, when paragraph 3 of the affidavit of the Administrator is read it becomes clear that the tax is sought to be collected on the basis of the valuation list which was already in existence on April 1, 1969 with such alterations and additions as had been ordered on or before March 31, 1969. It is not disputed by the learned counsel for the petitioner that the Municipality is entitled to charge the tax on the basis of the list for the year 1968-69 which was in force on April 1, 1969. His grievance is that the alternations and additions if any, made till March 31, 1969 cannot be made effective with effect from April, 1, 1969 and on that basis no tax can be charged. The argument is without any merit. In the first instance, in the writ petition there is no averment if any alterations in fact had been made on or before 31st March 1969 and the assessment was being made in accordance with these alterations and additions. Again section 68-A of the Municipal Act specifically lays down that if assessment of any individual is amended it would be effective from the first day of the month next following the month in which the order is passed. So all the amendments in individual cases upto the month of March 1969 would be effective from 1st of April, 1969. This petition is, therefore, wholly misconceived and is hereby dismissed. As there is no representation on behalf of the respondent, I make no order as to costs.