KAMINI DEVI Vs. CHAIRMAN OF BUXAR MUNICIPALITY

JUDGEMENT

(1.) In this application under Articles 226 and 227 of the Constitution the main question for decision is whether the Chairman of Buxar Municipality had jurisdiction to mutate the name of Jasoda Devi, respondent No. 2, in place of Ramdhani Ram, deceased, in respect of holding No. 100 of Ward No. II of Buxar Municipality. The said Ramdhani Ram died on the 3rd November, 1963. Three persons, claiming to he his heirs, applied to the Chairman of the Municipality under Sub-section (2) of Section 108 of the Bihar and Orissa Municipal Act, 1922. (hereinafter referred to as "the Act") and wanted that their names should be mutated in respect of his holding. One of them is petitioner No. 1. Srimati Kamini Devi, who claims to be the widow of the said Ramdhani Ram. She applied to the Chairman on the 3rd December, 1963. The second was Srimati Jasoda Devi, respondent No. 2, who, claiming to be the daughter of the said Ramdhani Ram, applied on the 4th December, 1963. The third claimant was Sarju Prasad Jaiswal, petitioner No. 2, who claimed to be the daughter's son of the said Ramdhani Ram, and his application for mutation was made on the 20th January, 1964. Apart from filing their respective claims to be the sole heirs of the said Ramdhani Ram, respondent No. 2, Jasoda Devi, filed a formal objection, asserting that petitioner No. 1, Kamini Devi, was not the legally wedded wife of Ramdhani Ram. The Chairman made some sort of local inspection and found that all the three claimants were occupying portions of the said holding, but after a summary inquiry he came to the following conclusion:

(2.) Mr. Ghosh for the petitioners urged that by virtue of Sub-section (3) of Section 107, read with Section 117 (2) of the Act the objection of Jasoda Devi should have been referred to the committee described in Sub-section (2) of Section 117, and that the Chairman had no jurisdiction to dispose of it himself. In support of his contention he relied on a Bench decision of this Court in Narsingh Prasad v. Chairman, Gaya Municipality, 1058 BLJR 43: (AIR 1958 Pat 114). The correctness of this decision was doubled in a later unreported decision of this Court in Vidyawati Devi v. Chairman, Arrah Municipality, Misc. Judl. Case No. 351 of 1961. D/-19-10-1965 (Pat). This case, therefore, was referred to the Full Bench mainly for the purpose of obtaining an authoritative pronouncement about the correctness of the view taken by the Division Bench in 1958 BLJR 43: (AIR 1958 Pat 1141.

(3.) Sections 107, 116, 117, 118 and 119 are found in Chapter IV which deals with "Municipal Taxation". Sections 89 to 97 have been placed under the sub-heading "Assessment of Taxes," and a further classification has been made under the heading "Assessment of Taxes on Persons." Section 89 deals with the preparation of assessment list for the first time, showing the name of the holding, the name of the owner or occupier of the holding who is liable to assessment and other particulars Sections 98 to 112 have been placed under the sub-beading "Assessment of Taxes on the Annual value of Holdings." They mainly deal with the principles for estimating the annual value of a holding (Section 98); preparation of valuation list (Section 101), determination of rate of taxes on holdings (Section 104) and the preparation of assessment list (Section 105) By virtue of Sub-section (1) of Section 100, holding tax is payable by the owner of the holding, whereas by virtue of Sub-section (2) of that section latrine tax is payable by the person in actual occupation. An assessment list prepared under Section 105 contains full description of the holding, its annual value, the name of the owner and occupier, the amount of tax payable, and other particulars. An assessment list originally prepared is revisable ordinarily once in every five years (see Section 106) Sections 113 to 119 have been classified under the sub-heading "General Provisions relating to Assessment" They provide for the appointment of an assessor (Section 113), publication of notice of assessment (Section 115), right to apply for review by a person dissatisfied with assessment or valuation (Section 116), hearing and determination of such applications by a committee (Section 117) Section 116, Sub-section (1), which is important for the present discussion, may be quoted in full-