RAM DEEN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution by five residents of village Islampur challenging the validity of the imposition and levy of house tax against them by the Islampur Panchayat. The petition has been contested on behalf of the Panchayat Islampur,

(2.) AT the hearing the validity of the imposition of the tax was not challenged. Only the levy of it was challenged on the ground that there has been no proper assessment as required under rule 99 of the Rajasthan Panchayat and Nyaya Panchayat (General) Rules, 1961 as no bye-laws have yet been framed. This rule runs as follows: - "preparation of assessment list.- (1) For the purpose of the building tax the Panchayat shall cause to be prepared a list of occupiers, and where there are no occupiers, a list of owners, possessing or owning, as the case may be, buildings situated within the Panchayat circle. (2) The list shall contain such particulars in relation to each building as may be specified in the bye-laws made under the Act. (3) The value of each buildings shall be assessed through such agency and in such byelaws. (4) The value so assessed as well as the amount of tax leviable thereon or, in case the building is not liable to pay the tax, the fact of such non-liability, shall be noted in the list prepared under sub-rule (1) opposite the entry therein relating to that building. "