KUL BHUSHAN Vs. CANTONMENT BOARD, AMBALA CANTT

JUDGEMENT

(1.) This is a reference under section 84(2) of the Cantonments Act, 1924 . The facts relevant to the case are not in dispute. Bungalow No. 127B, Bank Road, Ambala Cantonment, belongs to Kul Bhushan Parkash and Rajeshwar Parshad. Half of this bungalow was appropriated by the Central Government under the provisions of the Cantonments Act, 1924 , and then was allotted to a military officer who is occupying this portion for his residential purposes. The Cantonment Board under section 66 of the Cantonments Act got assessment list prepared and invited objections under section 68. On receipt of the objections the Cantonment Board appointed an assessment Committee of four persons to enquire and investigate into these objections. The revised assessment list was authenticated by three persons as the fourth member Dr. Arjan Singh was out of station on that day. This list was deposited in the office of the Board as laid down in section 69(1) of the Act. Some time after Dr. Arjan Singh also signed the list. This list assesses the bungalow at Rs. 900.

(2.) The assessee filed an appeal under section 84(1) of the Cantonments Act, 1924 , before the Additional District Magistrate, Ambala, against the assessment and raised two objections to its validity : (1) The assessment list is not validly authenticated under section 69(1) of the Act, and (2) Half of the bungalow is exempt from the assessment under section 99 (2) (f) of the Cantonments Act, 1924 , as it is used and occupied for public purpose and is in occupation of the Government.

(3.) The Additional District Magistrate entertained reasonable doubt as to the liability of the assessment of tax and has referred the matter to this Court.