MT BADRUNNISSA Vs. MUNICIPAL BOARD THROUGH EXECUTIVE OFFICER

JUDGEMENT

(1.) This is a defendants appeal arising out of a suit by the Municipal Board of Agra. The Board sued the defendants to recover the sum of Rs. 288 alleged to be due by the defendants in respect of arrears of taxes for the years 1922 to 1934. The prayer in the plaint is for the payment of this sum by the sale of property in respect of which the taxes are due. The learned Munsif granted a decree in respect of Rs. 238. The appellate Court however has granted a decree in respect of the full amount claimed, Rs. 288.

(2.) The decision of the Court below is challenged upon the ground that the failure of the Municipal Board to present a bill to the defendants for the taxes due, in accordance with the provisions of Section 166, Municipalities Act, disentitles the Board from recovering any of the arrears of taxes from the defendants. Section 166 directs that after the assessment is passed with all convenient speed the Municipalities/should send a bill to the tax-payer. This, according to the finding of the Court below, the Municipality failed to do. It does not follow however that because the Municipality neglected to carry out its statutory duty the arrears of taxes due by the defendants cannot be recovered in the present suit. Sub-section (2) of Section 166, Municipalities Act, directs that a person shall be deemed to become liable for the payment of every tax and license fee upon the commencement of the period in respect of which such tax or fee is payable.

(3.) Now under the rules framed in virtue of the powers conferred upon it by the Act, the Municipality of Agra has declared that the amount to which a tax-payer is liable shall be payable on 1 April and on 1 October of each year. The tax therefore became due and payable to the Municipality by the tax-payer on 1st April and 1 October of every year from 1922 to 1934. The liability of the tax- payer to pay this tax is not made to depend upon the Board presenting a bill to the tax-payer. The liability-arises the moment the tax-payer has been assessed and the money becomes due upon the date on which the Municipality have declared by their rules that the tax is payable. Under Section 177, Municipalities Act: All sums due on account of a tax imposed on the annual value of buildings or lands or of both shall, subject to the prior payment of the land revenue (if any) due to His Majesty thereupon, be a first charge upon such buildings or lands.