CHHAGANLAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) ALL the aforesaid writ petitions raise common questions of law and are therefore, being disposed of by this judgment. In order to appreciate the contentions of the parties raised in these writ petitions, it is necessary to give quote the Rajasthan Municipalities Act, 1959 (hereinafter called the Act) which was brought into force on 14th September, 1959. Chapter VII of the Act deals with the imposition of taxes. The scheme of this Chapter is that the taxes are classified in two categories. The first category is regarding obligatory taxes which are dealt with in sec. 104 and the second category of taxes are dealt with in sec 105 of the Act. In these writ petitions it is the tax imposed on the annual letting value of buildings in the Municipalities of Jalore, Ganganagar and Merta which are in question. The relevant portions of secs, which will be considered hereinafter are. Sec. 104. Obligatory taxes: - Every board shall levy, at such rate and from such date as the State Government may in each case direct by notification in the official Gazette and in such manner as is laid down in this Act and as may be provided in the rules made by the State Government in this behalf, the following taxes, namely: - (1) a tax on the annual letting value of buildings lands or both, situated within the municipality : Sec. 105. Other taxes that may be imposed - (1) Subject to any general or special orders of the State Government in this behalf, a board may impose and levy in the whole or any part of the municipality for which it is established all or any of the following taxes, namely: - Sec. 108. Procedure preliminary to imposing tax.- A board, before imposing a tax under sec. 105, shall observe the following preliminary procedure: - . . . . . . . . . . . . . . . . . . . . . . . . . . . Sec. 114. Appointment of assessors.- (1) For assessing the tax on the annual letting value of buildings or lands or both, situated within the municipality, every board shall appoint, with the sanction of the State Government, an assessor who shall prepare an assessment list in such form and in such manner as may be laid down in rules made by the State Government in that behalf. . . . . . . . . . . . . . . . . . . . . . . . . . . . Sec. 115. Supply of certain information and consequence of failure to supply.- (1) On the requisition of the assessor, the owner or occupier of any building or land or both referred to in sub-sec. (1) of sec. 114 shall, within such reasonable period as shall be specified in the requisition, be bound.- (i) to furnish a true return to the best of his knowledge or belief and subscribe with his signature, - . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) If such owner or occupier fails or refuses to comply with the requision within the period specified therein, then, without prejudice to any other action that may be taken against him under any other provisions of this Act, the assessor shall, after making such inquiry as he considers necessary, determine the annual letting value of such building or land or both, to the best of his judgment and assess the tax payable thereon. Sec. 116. Publication of assessment list.- When the assessment list has been prepared the asse-ssor shall give public notice thereof, and of the place and time where the list or a copy thereof may be inspected; and every person claiming to be either owner or occupier of the property included in the list and any agent of such person shall be at liberty to inspect the list and to make extracts therefrom without charge. Sec. 117. Public notice of time fixed for revising assessment list.- (1) The assessor shall at the time of the publication of such assessment list give public notice of a date, not less than one month thereafter, when the revising authority will proceed to revise the valuation and assessment; and in all cases in which any property is for the first time assessed or the assessment is increased the assessor shall also give notice thereof to the owner or occupier of the property if known and if the owner or occupier of the property is not known he shall affix the notice in a conspicuous place on the property. (2) The revising authority to whom objections under sub-sec. (i) may be made shall be the board or any committee to which the board may delegate this function or an officer of the State Government to whom with the permission of the State Government the board may delegate this function. . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) The revising authority shall, after allowing the applicant an opportunity of being heard in person or by agent : - (a) investigate and dispose of the objections. (b) cause the result thereof to be noted in books kept under sub-sec. (3), and (c) cause any amendment necessary in accordance with such result to be made in the assessment list. . . . . . . . . . . . . . . . . . . . . . . . . . . . The Government of Rajasthan issued a Notification No. F (34) LSG/59, dated 30. 6. 1960 published in the Rajasthan Rajpatra dated 9th July, 1960 directing all the Municipal Boards in Rajasthan mentioned in the Schedule appended thereto to levy a tax on the annual letting value of the buildings and lands excluding agricultural land (within their respective limits) at the rate of 5% with effect from 1st July, 1960. The State Government superseded the Notification dated the 30th June, 1960 by another Notification No. F. 4 (34) LSG/59 dated the 30th September, 1962. By the subsequent Notification the State Government directed all the Municipal Boards and Municipal Councils except Jaipur, Ajmer, Beawar and Abu Road to levy a tax on the annual letting value of the buildings and lands excluding agricultural lands at the rates mentioned therein with effect from the 1. 10. 1962.

(2.) NOW we first take up for consideration Writ Petition No. 415 of 1963. The Municipal Board, Jalore issued bills for the payment of taxes on the annual letting value of the building for the period commencing from the 1. 10. 1963 to the 31st March, 1964 to the petitioners. These petitioners have prayed that the Municipal Board Jalore be prohibited from taking any proceedings in respect of the recovery of the amounts of the bills from the petitioners. They have further prayed for a declaration that the levy of the house tax by the Municipal Board and all proceedings taken so far in this respect by the said Board Jalore were without jurisdiction and they should be ordered to be quashed. To the writ petition the State of Rajasthan has also been made a party.

(3.) THE sixth contention raised by the learned counsel has no force as we are satisfied on facts that Shri Ugam See Modi continued to function as Chairman of the Board and as also member of the committee which was the revising authority in this case.