MUNICIPAL COMMITTEE, KHARAR Vs. SOHAN LAL

JUDGEMENT

(1.) THE plaintiff filed a suit for perpetual injunction seeking to restrain the defendant Municipal Committee, Kharar from recovering House Tax for the years 1973-74 to 1976-77. Preliminary objection was raised by Municipal Committee, Kharar that Civil Court does not have the jurisdiction to entertain suit against assessment of the House Tax as appeal is provided under Sections 84 and 86 of the Punjab Municipal Act, 1911. The trial Court framed issues No. 3 and 4 which were as follows :-

(2.) BOTH the above issues were decided in favour of the plaintiff and it was held that the Civil Court did have the jurisdiction because the assessment was not done as per law. Appeal filed by the Municipal Committee before the Additional District Judge, Ropar was dismissed vide judgment dated 7.8.1982. It is against these judgments that the present appeal has been filed.

(3.) THUS , the short question that arises for consideration of this Court is whether the Civil Court has the jurisdiction to entertain a civil suit challenging the assessment of the House Tax ?