MUNICIPAL COMMISSIONER OF BOMBAY Vs. AKBERALI JAFERALI HIRJI

JUDGEMENT

(1.) This suit is filed by the Municipality of Bombay to recover from the defendant, who is the owner of a certain property within the Bombay Municipal area, water- tax and halalkhor-tax for the periods mentioned in the plaint. The only defence urged on behalf of the defendant is that the Municipality having cut off the service pipe from January 7, 1932, he is not liable to pay the taxes. It is admitted by the defendant that the supply was so cut off by the Municipality because he failed to pay the water and halalkhor taxes as shown in the municipal bills served on him.

(2.) Under Section 140 of the City of Bombay Municipal Act, 1888, the plaintiffs are entitled to levy water-tax and halalkhor-tax. Under Section 141 it is provided: ...water-tax shall be levied only in respect of premises- (a) to which a private water-supply is furnished from, or which are connected by means of communication-pipes with, any municipal water- works; or (b) which are situated in a portion of the city in which the Commissioner has given public notice that sufficient water is available from municipal water-works for furnishing a reasonable supply to all the premises in the said portion. Similar provisions are contained in Section 142 in respect of halalkhor- tax. Uhder Section 197 it is provided: Each of the property-taxes shall be payable in advance in half-yearly instalments on each first day of April and each first day of October. As regards the assessment of taxes it is provided by Sec. 217: (1) Subject to the provisions hereinafter contained, appeals against any rateable value or tax fixed or charged under this Act shall be heard and determined by the Chief Judge of the Small Cause Court. Section 219 inter alia provides: ...the amount of every sum claimed from any person under this Act on account of any tax, if no appeal is therefrom made as hereinbefore provided, and the decision of the Chief Judge aforesaid upon any appeal against any such value or tax, shall be final. Section 279 provides.- (I) The Commissioner may cut off the connection between any municipal water-work and any premises to which a private water-supply is furnished by the corporation... (a) in default of payment of any instalment of water-tax or of any sum due for water or expenses of any work done under or by virtue of the provisions of sections 272, 276 or 287-A within fifteen days after a notice of demand for such tax or sum has been duly presented. This right is, however, subject to the sanction of the Standing Committee.

(3.) It is urged on behalf of the defendant that the Municipality having cut off the service pipe on January 7, 1932, they are not entitled to call upon him to pay the water-tax and halalkhor-tax thereafter. It is urged that unless they are ready and willing to supply the water they cannot be entitled to the tax.