CHAIRMAN MUNICIPAL BOARD Vs. BASUDEO NARAIN SINGH

JUDGEMENT

(1.) This is a second appeal from the judgment and decree of the Subordinate Judge of Chapra, who, reversing the decision of the Munsif in a suit by a rate-payer to have his municipal assessment reduced as illegal and ultra vires, held that the tax had not been assessed on the proper valuation of the holding, and that therefore the plaintiff was entitled to a decree.

(2.) This finding is obviously untenable. The Civil Courts have nothing to do with the correctness or otherwise of the valuation; they can only interfere when the assessment is ultra vires.

(3.) It is urged before us that it is ultra vires, because; there is nothing to show that the assessor actually did inspect the premises, and because the record of the proceedings before the Objection Committee would lead to the inference that the appellant had no proper hearing. On a consideration of the authorities, we think we have no jurisdiction to interfere with the assessment. The ruling in Manessur Dass V/s. The Collector and Municipal Commissioners of Chapra (1876) I.L.R. 1 Calc. 409 appears to bind us.