SACHCHIDANAND KISHORO PRASAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS application, after a full dressed hearing, is being disposed of with the consent of the parties, at the stage of admission itself.

(2.) THE petitioners in this application challenge the validity of the Assessment of Annual Rental Value of Holding Rules, 1993 (for the sake of brevity 'the Assessment Rules') framed by the State Government in purported exercise of powers under Sections 130 (1) and 227 of the Patna Municipal Corporation Act ('The Act', hereinafter). Also come under challenge notification classifying the Patna roads and fixing the rental Rules per square foot for different classes of holdings, in terms of the different provisions of the Assessment Rules. Finally the petitioners challenge the revision of the Annual Rental value of their holding (the basis for determination of the municipal taxes payable as proposed in the notice dated 27 9 1993 and its corrigendum dated 5 10 1993) on application of the impugned assessment Rules and the Corporation's notifications.

(3.) THE petitioners in addition to questioning the validity of the Assess Rules and the Corporation's notifications also challenge the revision of the ARV of their holding on some other minor grounds : these are (i) that through newspaper advertisement the Corporation had declared to have undertaken revision of the ARVs in circle Nos. 6, 7 and 9 only and not is circle No. 8 A where the holding in question is situate ; (ii) that no proceeding under Section 138 of the Act was initiated for revision of the ARV of this holding ; (iii) that there was no notice either general or to the petitioner in this regard. There are some other similar points but it will not be necessary to examine them in detail as these points can very well be considered in the remedial proceedings, by way of review and appeal available to the petitioners under the Act. It is accordingly, proposed to examine here only the challenge relating to the validity of the newly framed rules and the Corporation's notifications issued thereunder.