MUNICIPAL COMMITTEE Vs. NOHAR CHAND

JUDGEMENT

(1.) BY this common order both the appeals i.e. Regular Second Appeal Nos. 317 and 318 of 1983 can be disposed of together as the question involved in both the appeals is identical.

(2.) THIS is defendant's appeal filed under Section 100 of the Code of Civil Procedure, 1908 (for brevity, 'the Code') against the judgment dated 23.10.1982 passed by the Additional District Judge, Bhatinda reversing the findings recorded by the trial Court holding that the suit of the plaintiff- respondents was maintainable and the availability of remedy of appeal provided by Section 84 of the Municipal Act, 1911 against the order dated 5.3.1980 passed by the defendant-appellant would not bar the jurisdiction of civil court. The learned Additional District Judge has referred to the view taken by this Court in numerous judgments viz. Municipal Committee Amritsar v. Bala Mal Ishar Dass, 1982 S.L.J. (P&H) 131, Municipal Committee Ladwa v. Daryat Lal etc., 1986 R.R.R. 358 : 1982 S.L.J. (P&H) 362 and Ramesh Kumar v. Municipal Committee, 1981 PLJ (P&H) 61.

(3.) MR . Sandeep Khunger appearing for the plaintiff-respondent has argued that as the order was not signed by the Executive Officer, the very jurisdiction to impose tax would be involved and according to the view taken by the Division Bench, such an order would be without jurisdiction and challengeable by filing a suit. The learned counsel has further argued that in view of the divergence of opinion on the question of maintainability of the suit, he may now be permitted to file an appeal because otherwise his appeal would be time barred.