MUNICIPAL COMMITTEE, KAPURTHALA Vs. RAM SARUP

JUDGEMENT

(1.) THIS is Defendant's second Appeal against whom suit for permanent injunction has been decreed by both the Courts below. The Plaintiff brought a suit res -training the Defendant Municipal Committee from liaising the tax of Rs. 189/ - for the year 1971 -72, inter alia, on the ground that the assessment of the property should have been completed on, or before 31st January, 1971 for the purpose of recovery of tax for the year 1971 -72 and since the assessment was done on 9th March, 1972, it violated the provisions of Sections 66 and 68 of the Punjab Municipal Act and, therefore, the assessment was without jurisdiction and void. In the written statement it was pleaded on behalf of the Municipal Committee that this tax was imposed for the first time from Ist April, 1971 and is in accordance with the provisions of Sections 66 and 68 of the Act. Both the Courts below negative the plea of the Municipal Committee and found that no tax could be imposed for the year 1971 -72 on the basis of the assessment made on 9th March, 1972. Consequently, it decreed the suit. Dissatisfied with the same, the Municipal Committee has filed this Second Appeal here,

(2.) AFTER hearing the learned Counsel for the Appellant I do not End any merit in this appeal. It was not disputed that the assessment was done on 9th March, 1972. According to findings of the lower appellate Court it appears that the Municipal Committee was negligent and instead of blaming itself for delay in assessment, it tried to make tax recovery effective retrospectively which is illegal. In the circumstances, I do not find any infirmity or illegality in the concurrent findings of the two courts below as to call for interference in Second Appeal. Consequently, the appeal fails and is dismissed with no order as to costs.