TULSI DEVI Vs. STATE

JUDGEMENT

(1.) BY way of this writ petition, the petitioner has questioned the order dated 23.12.1997 whereby the Government in its Local Self Department has set aside the order dated 10.02.1994 as passed by the Sub-Divisional Officer, Ratangarh and has upheld the bill dated 22.12.1990 (Annex.1) as issued by the respondent Municipal Board, Ratangarh demanding house tax to the tune of Rs. 20,250.00 for the period 01.04.1986 to 31.03.1991 essentially with reference to the fact that as per the documents produced on behalf of the assessee herself, the property in question was being used as a hotel since the year 1986-87.

(2.) THE relevant background aspects had been that as against the bill dated 20.12.1990, whereby a demand of house tax @ Rs. 4,050.00 per annum was made from the petitioner for the years 1986-87 to 1990-91 in the sum of Rs. 20,250.00 after assessment of the tax on 09.11.1990, the petitioner filed an appeal before the Sub-Divisional Officer, Ratangarh with the submissions that the impugned demand was entirely illegal and unauthorised as she had not been served with any previous notice; and when the assessment was being made for the first time in relation to the building in question only on 22.12.1990, no demand could have been made in relation to the previous years. It was also submitted that there was no settled and specific income from the premises in question; half part of which remained unoccupied.

(3.) THE Municipal Board concerned filed a revision petition against the order so passed by the Sub-Divisional Officer; and the order dated 23.12.1997 passed in the revision petition aforesaid has led to this petition. In the order dated 23.12.1997, the Government in its Local Self Department found the submissions on behalf of the Municipal Board justified and the proceedings taken by it to be in accord with law while observing, inter alia, as under:-