ASHOK KUMAR Vs. MUNICIPAL COUNCIL, PATHANKOT

JUDGEMENT

(1.) This is plaintiff's second appeal challenging the judgments and decrees of the Courts below whereby his suit for permanent injunction restraining the defendant-respondent from raising/enforcing the demand of house-tax has been dismissed.

(2.) As per the averments made in the suit, the respondent- Municipal Council raised a demand against the plaintiff-appellant for a sum of Rs. 37,708 vide Bill dated 05.09.2006 on account of house-tax. The appellant filed the instant suit challenging the said demand on the ground that he was not liable to pay the same, as such a tax can be demanded from an owner of the house property whereas the plaintiffappellant was not the owner of the property qua which the demand was raised from him. It is his case that the defendant-respondent has exceeded its jurisdiction and has violated the statutory provisions as it has not cared to withdraw the aforesaid demand even after the appellant wrote a letter to the defendant-respondent, and hence, necessity arose to file the instant suit.

(3.) Upon notice, the defendant-respondent appeared and filed written statement raising various preliminary objections including that the Civil Court had no jurisdiction to try the suit in view of the specific remedy available under the provisions of the Punjab Municipal Act, 1911 (hereinafter referred to as, 'the Act'). It was further stated that the Bill was raised rightly. The house tax was assessed after giving notice under Section 67(3) of the Act on 16.02.1999 along with the details of the assessment. However, the plaintiff-appellant refused to receive the said notice and thereafter, the notice was also sent under postal cover to the plaintiff-appellant on 16.04.1999 which was duly received by him.