AMRITSAR CANTONMENT BOARD AMRITSAR Vs. KULDIP CHAND

JUDGEMENT

(1.) This Regular Second Appeal has been filed against the judgment of Mr. Iqbal Singh, Addl Distt. Judge, Amritsar dated 6-4-1979 rendered in Civil Appeal No. 143 of 1977.

(2.) The respondents had filed a suit, before Mr. P. S. Bajaj, PCS, Sub Judge 2nd Class, Amritsar for permanent injunction against the appellant, Amritsar Cantonment Board restraining them from realising an amount of Rs. 600/- as per demand notice dated 21-2-1975. The suit filed by the respondents was dismissed by the judgment of the trial Court dated 14-2-1977. The respondents filed Civil Appeal No. 143 of 1977 which has been allowed by the learned Additional District Judge, Amritsar. The suit of the plaintiffs has been decreed as prayed for. Hence, the Cantonment Board has filed the present Regular Second Appeal.

(3.) The suit was initially filed by D. P. Mohindru who died and was represented by legal heirs in the trial Court. The Cantonment Board had raised a demand of Rs.600/- by issuing demand notice dated 21-2-1975 as scavenging tax for the period 1-1-1974 to 31-3-1975, in relation to Bungalow No. 17 which was owned by the plaintiffs. This kothi fell within the Cantonment area. The notice was challenged by the plaintiffs on a number of grounds, namely, (1) the notification dated 5-1-74 imposing scavenging tax is illegal; (2) the plaintiffs have got flush system in their kothi and the tax has been imposed for out houses, situated in that kothi, which are not in their possession; (3) the tax imposed is arbitrary, excessive; (4) the plaintiffs being not in possession of out-houses, are not liable to pay any tax.