BRIJ NIWAS DAS Vs. MUNICIPAL COMMITTEE BEAWAR

JUDGEMENT

(1.) THIS is a petition under Art. 226 of the Constitution.

(2.) THE petitioner is a resident of Beawar and owns immoveable property bearing No. 1/537, amongst others, within the limits of the Beawar Municipality. THE Municipality of Beawar imposed house tax and the authenticated list required to be made under sec. 82 (1) was published on 15th of July, 1957 and the notice of demand was served on 6th November, 1957. THE petitioner challenges the validity of the imposition of tax on several grounds: - (i) THE resolution by which the tax was imposed was passed by a committee, which was not competent to do so as the necessary members to form the quoram were not present. (ii) THE rules of assessment and collection required to be framed under sec. 247 (h) were not so framed when the resolution of the committee was published by the Chief Commissioner on 8th August, 1951; (iii) THE rules were framed on 1st June, 1953 and the collection of tax prior to that the was not authorised under the law; (iv) It was contended that tax, which has been imposed on the petitioner is on the basis of the rental value of the premises in respect of the portion of the premises while in respect of the other portion the assessment is on the basis of the area of the open land occupied by the petitioner. It was urged that sec. 76 clause (a) which permitted taxation, did not contemplate the imposition on more than one ground mentioned in that provision.