HAZARIMAL Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) IN September 1952 the Executive Officer, Municipal Committee, Ajmer, sent a requisition under Section 234 of Regulation 6 of 1925 requesting the Tahsildar and Magistrate 2nd Class to realize a sum of Rs. 583/- outstanding on account of the land and property tax in respect of properties Nos. 814, 815 and 816 in Ward No. 7 of Ajmer City. The opposite party Hazarimal was called by the Tahsildar on 13. 10. 1952. He was asked whether he had received the notice of demand and on his admitting that he had, the Tahsildar-Magistrate 2nd Class directed the issue of a warrant of attachment returnable on 27. 10. 52. On that date Hazarimal filed an objection. These objections were rejected by the learned Magistrate on 12. 11. 1952, and the warrant of attachment was re-issued returnable on 27. 11. 1952. On 25. 11. 1952 Hazarimal filed Criminal Revision No. 21 of 1952 in the Court of the Additional District Magistrate, Ajmer. After hearing the parties, the learned Assistant Commissioner and Additional District Magistrate, Ajmer, has made a reference to this Court. In this reference I have heard the learned Counsel for Hazarimal, the learned Counsel for Municipal Committee, Ajmer, and the learned Assistant Public Prosecutor.

(2.) THE point for my consideration is whether a Magistrate of the 2nd Class can under Section 234, Regn. 6 of 1925 realize taxes in excess of Rs. 200/ -.

(3.) SECTION 234 reads: Any tax,. . . and any costs, damages or compensation, or other moneys payable to, or, claimable or recoverable by, a Committee under this Regulation. . . after demand has been made therefor in the manner prescribed by rule, be recovered on application to a Magistrate having jurisdiction within the limits of the Municipality, or in any other place where the person by whom the amount is payable may, for the time being, reside, by the distress and sale of any moveable property within the limits of such Magistrate's jurisdiction, belonging to such person. . . .