SHOLAPUR MUNICIPALITY Vs. SHANKAR SHESHBHAT AMBALJI

JUDGEMENT

(1.) The plaintiff sued to get a refund of Rs. 52 from the defendant Municipality, and for an injunction restraining the defendant from levying double house-tax for the plaintiff's land bearing Survey Nos. 209 and 210. The suit was dismissed by the trial Court, but on appeal a decree was passed that the defendant should refund to the plaintiff Rs. 51, and the plaintiff was granted the injunction prayed for.

(2.) The facts which are not disputed are that the plaintiff is the owner of two Survey Numbers for which he pays assessment to Government. He has let out the lands in these Survey Numbers to 350 tenants who have built their own houses on them, each paying a ground rent to the plaintiff which is less than Ra. 10 The Municipality has assessed the plaintiff for these Survey Numbers on the aggregate rental which he received per annum from all his tenants.

(3.) Two questions arise, first, whether the levying of the rate on plaintiff a land was illegal; secondly, whether the rate could be levied on the aggregate rental received from all the tenants, or whether the plaintiff was not entitled to a separate assessment for each plot let out, in which case the rate could not be levied, as each plot was not capable of yielding a rent of Rs. 10 a year. Undoubtedly under the bye-laws passed by the Municipality under Section 59 of the Bombay District Municipal Act III of 1901, the Municipality may impose a rate on buildings, or lands, or both, situated within the Municipal district, and under the Bye-laws, which have not been assailed, a general rate on buildings and lands on the scale defined therein was recoverable in respect of all buildings and lands which were not the property of Government. In the case of every building or any plot of land yielding or capable of yielding a yearly rent of more than Rs. 10, but not more than Rs. 15, the rate is 12 annas per annum. Further rates are given for buildings or lands yielding higher rents, but it is provided that buildings or lands yielding or capable of yielding a yearly rent not exceeding Rs. 10 should be exempted from the payment of the rate on buildings and lands.