PARKASH KAUR Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) THIS is plaintiff's second appeal filed under Section 100 of the Code of Civil Procedure, 1908 (for brevity, 'the Code') against the concurrent findings of fact recorded by both the Courts below. The plaintiff-appellant has impugned the judgment and decree dated 10.12.2002 passed by the District Judge, Yamunanagar at Jagadhari who has affirmed the findings recorded by the Additional Civil Judge (Sr. Division), Jagadhari holding that the plaintiff-appellant is not entitled to exemption from payment of house tax in view of the notification dated 13.12.2001.

(2.) FEW facts which are necessary for deciding the controversy raised in this appeal are that the plaintiff-appellant filed Civil Suit No. 1006 of 2k-98 on 20.1.1997 seeking a declaration that the notice dated 3.1.1997 issued under Section 94 of the Haryana Municipal Act, 1973 (for brevity, 'the Act') by the Municipal Committee, Yamunanagar for realising the house tax for the year 1996-97 in respect of her house was illegal, null and void as it was claimed that the imposition of house tax was against the law and standing instructions. The plaintiff-appellant claimed exemption from house tax on the ground that she is the wife of an ex-serviceman and in accordance with paragraph 9 of the notification dated 30.12.1992 she could not be asked to pay the house tax. On the basis of aforementioned notification consequential relief of permanent injunction restraining the defendant-respondent from recovering the house tax was also claimed.

(3.) ON appeal, the learned Appellate Court after holding that the suit was maintainable proceeded to consider as to whether exemption given by the notification dated 13.12.2001 was available to the plaintiff-appellant. It has been held that the exemption would not be available as it is only the family of deceased soldier and ex-serviceman who could be considered for exemption from payment of house tax under that Clause. The observations of the learned Appellate Court read as under :-