MUNICIPAL COMMITTEE Vs. SHAMSHER SINGH

JUDGEMENT

(1.) THIS appeal has been filed against the judgment dated 24.2.1984 passed by the Additional District Judge, Sangrur, whereby the suit filed by Shankar Singh was decreed and it was held that the Municipal Committee cannot recover arrears of House Tax from the plaintiff on the around that the assessment was not in accordance with law and further that he was not the owner of the house in dispute.

(2.) BRIEFLY , the facts of the case are that Shankar Singh respondent-plaintiff filed a suit for permanent injunction restraining the Municipal Committee, Dhuri, from realising the House Tax imposed upon House Nos. 234 and 245 situated in Mandi Dhuri. It was averred that the notices issued by the Municipal Committee, Dhuri, were wholly illegal, inasmuch as Shankar Singh was not the owner of the house in dispute. Thus, the proceedings are also wholly illegal and against the law.

(3.) THE Sub-Judge, 1st Class, Dhuri vide judgment dated 29.7.1982 held that the order imposing tax upon the plaintiff was placed (passed ?) without application of mind and without looking to the correct position of the documents. However, the trial Court dismissed the suit filed by the plaintiff on the round that the Civil Court had no jurisdiction to decide the case as the plaintiff should have availed of the remedies available to him under the Punjab Municipal Act.