KARAMBIR SINGH Vs. MUNICIPAL COUNCIL THANESAR

JUDGEMENT

(1.) THIS regular second appeal is directed against the judgment and decree dated 18.2.2009 passed by the learned Courts below vide which the suit filed by the plaintiff/appellant seeking declaration that assessment notice dated 21.10.1994, tax bill dated 4.8.1998, demand notice dated 7.12.1998 and also the tax bill dated 17.8.1999 are illegal, null and void, and consequential relief of permanent injunction restraining the defendant not to recover tax, has been dismissed.

(2.) THE case set up by the plaintiff was that he was having residential house and shops in ward No. 5. Notice of assessment of house tax for the year 1994 -95 was issued to the plaintiff/appellant, which was said to be in violation of provisions of Sections 2(i)(b), 76, 77, 78, 79, 80 and 81 of the Haryana Municipal Act, 1997. It was claimed that the notice was not on prescribed proforma, and no resolution was passed authorising the employees to issue notice. Thus, notice was said to be null and void and that no tax demand could be raised against the plaintiff.

(3.) THE learned Courts below have recorded a concurrent finding of fact that the Civil Court did not have jurisdiction to entertain and try the suit, as the statutory remedy to challenge the impugned order by way of appeal was available to the plaintiff/appellant. It was held that the jurisdiction of the Civil Court was impliedly barred.