BANARSI DASS Vs. MUNICIPAL COMMITTEE KURALI

JUDGEMENT

(1.) THIS appeal is directed against the judgment and decree dated January 2, 1979 passed by the Additional District Judge, Rup Nagar, by which the appeal filed by the plaintiff-appellant was dismissed and the judgment and decree passed by the trial Court on October 7, 1978 was upheld by which the suit filed by the plaintiff-appellant was dismissed.

(2.) THE brief facts of the case are that the defendant-respondent Municipal Committee, Kurali, (hereinafter called "the Committee") assessed property No. 140, situated in ward No. 3 at Kurali to house tax imposing liability for payment of the same on the plaintiff-appellant. The Committee also started recovery proceedings. The plaintiff felt aggrieved and he accordingly brought the suit for permanent injunction seeking to restrain the committe from recovering the house tax levied on the property in question for the period 1967 to 1974. The levy and the assessment of the house tax on the property in question has been challenged on the grounds inter alia that he is not the owner of the property in question which stands in the name of his sons Prem Singh, Surinder Kumar and Pawan Kumar who had purchased the same from Mam Raj and Achhbal Singh vide sale deeds dated 16. 8. 1965 and 29. 12. 1965 and that even previous notices have been received in the names of his sons and they are now in occupation of the same. The imposition and assessment of the tax has been assailed on the ground that the committee has failed to comply with the provisions of sections 62 to 66 of the Punjab Municipal Act (hereinafter called the "act") contending that these provisions are mandatory and their non compliance renders the assessment invalid, illegal and void. It was also alleged that the recovery of house tax by the committee from the period 1961 to 1967 was challenged by the plaintiff in a suit titled Ram Rattan v. M. C. Kurali and that suit was decreed. The assessment has also been challenged in another suit No. 604 of 2. 5. 1972 titled Ram Lal etc. v. M. C. Kurali, decided on 25. 7. 1973 by the learned Sub Judge, Kharar. The recovery of the house tax for the period from April 1, 1964 to March, 31, 1972 was declared to be illegal and ultravires. The assessment for the year 1972-73, was adopted on March 3, 1974, vide resolution No 2/80 whereas the assessment for the year 1973-74 was approved and adopted on February 22, 1974 vide resolution No. 6 assessment for the year 1974-75 was adopted on March 30, 1975. The plaintiff contended that since the impugned assessment and the impugned recovery proceedings launched by the committee are illegal, ultravires, arbitrary and without authority, the plaintiff-appellant is entitled to the injunction prayed for The defendant-Committee in its written statement submitted that the plaintiff-appellant is the owner of the property in question. It was stated that the property stands in the name of the plaintiff in its records, Regarding the vires of the assessment and the recovery proceedings, it was maintained that the imposition and the assessment are quite legal, valid and in order and that the provisions of law had been complied with. It was of course admitted that the Committee is not demanding any tax for the years 1964-65 to 1971-72. It was further submitted that plaintiff is liable to pay the house-tax for the subsequent period in question. An objection was also raised that the suit is not maintainable as no notice under section 49 of the Act, has been served upon the Committee.

(3.) ON the pleadings of the parties, the following issues were framed :