MUNICIPAL COMMITTEE Vs. DAL CHAND

JUDGEMENT

(1.) THIS Regular Second Appeal has been filed against the judgments and decrees passed by the learned courts below vide which suit for recovery filed by the plaintiff-respondent was ordered to be decreed and permanent injunction was also granted in favour of the plaintiff-respondent restraining the appellant-defendant from recovering the amount of Rs. 850.50 paise.

(2.) THE plaintiff-respondent filed a suit for recovery on account of the amount of water tax and house tax respectively charged by the appellant-defendant- Municipal Committee illegally, relating to shop and house situated at Abohar of the plaintiff for the year 1977-78 and 1978-79 and also the interest charged on the said amount.

(3.) THE learned courts below have held that imposition of water tax was totally without jurisdiction as the Municipal Committee acted beyond the jurisdiction to recover the water tax, holding that the Civil Court would have the jurisdiction to entertain and try the same. As regards house tax is concerned, the learned courts below came to the conclusion that the provision of Section 61 of the Act was not properly applied and as such, the same is to be held in violation of the provisions of the Act. Therefore, the Civil Court had the jurisdiction to entertain and try the present suit.