JASWANT SINGH VIRK Vs. MUNICIPAL COUNCIL

JUDGEMENT

(1.) THIS petition filed under Section 115 of the Code of Civil Procedure, 1908 (for brevity, 'the Code') is directed against the judgment dated 16.1.2003 passed by the Additional District Judge, Karnal upholding the order dated 4.1.2002 of learned Civil Judge (Jr. Division), Karnal. The Civil Judge in his order has declined the application of the plaintiff-petitioner filed under Order XXXIX Rules 1 and 2 of the 'Code' seeking stay of recovery of house tax of Rs. 12,402/-. The learned Additional District Judge, Karnal found that there is a remedy of appeal provided under Section 99(1)(2) of the Haryana Municipal Act, 1973 (for brevity, 'the Act'). The order passed by the learned Additional District Judge reads as under:-

(2.) THE learned Additional District Judge has also held that the plaintiff- petitioner would not suffer any irreparable loss by depositing small sum of Rs. 12,402/- on account of house tax.

(3.) THE argument of learned counsel for the plaintiff-petitioner that the learned Additional District Judge has wrongly referred to the provisions of Section 86 of the Act to conclude that the jurisdiction of the civil court is barred is meritorious. Under Section 86 of the Act, an obligation has been imposed on all concerned to give all the information to the officials of the municipal committee in order to frame the assessment. There is no section in Chapter V of the Act which may bar the jurisdiction of the civil court from entertaining a civil suit. Therefore, the order of the learned Additional District Judge to that extent deserves to be set aside.