RAJENDRA BERI Vs. MUNICIPAL COUNCIL AJMER

JUDGEMENT

(1.) THE present two writ petitions have been preferred against a composite order dated 30. 7. 98, passed by District Collector, Ajmer, in Municipal Appeals Nos. 51/98 and 52/98, respectively, in exercise of his power, under Section 139 of the Rajasthan Municipalities Act, 1959 (Act No. 38 of 1959), with common prayers to quash the aforesaid order in both the appeals and the notices dated 26. 2. 98, issued by the Municipal Council, Ajmer, demanding arrears of house tax from 01. 1. 86 to 1996-97 and refund of Rs. 19,956. 20 in Writ Petition No. 5487/98 and Rs. 20,221. 25, in Writ Petition No. 5488/98, with interest thereon at the rate of 18 per cent per annum, from the date of deposit, till date of payment.

(2.) IN both these writ petitions, common questions of law and facts are involved, therefore, these two petitions can be disposed of by a composite order, treating Writ Petition No. 5488/98 as a leading case.

(3.) THE facts, averred in the return, filed by the Municipal Council, Ajmer, were denied in the rejoinder, filed by the petitioners, and it was highlighted that the petitioners were not under legal obligation, to inform the Municipal Corporation, with regard to increase in rental value of the houses. It is further averred in the rejoinders, filed by both the petitioners that the Municipal Council, Ajmer, was not justified in reopening assessment of the previous official years. THE existence of office of Hexacom India Ltd. , in the house of the petitioners, as narrated by the respondents, was denied in the rejoinder.