GANPARTRAO JOGESWAR UDHOJI Vs. SECRETARY, MUNNICIPAL COMMITTEE

JUDGEMENT

(1.) THESE are two references made by the Extra Assistant Commissioner with revenue appellate powers, Nagpur under Section 83(2), C.P. Municipalities Act. References cover four separate questions arising out of the assessment of water rate and property tax. It is convenient to take these matters separately.

(2.) WITH regard to the water rate the questions which have been referred are these: (1) Whether agricultural lands lying within municipal limits of Nagpur, and already assessed to the land revenue under the C.P. Land Revenue Act are liable to be assessed to Water tax under Clause (b) of Section 66, C.P. Municipalities Act, and the bye-laws there under and (2) Whether a private well belonging to the private individuals but used by the publics within the municipal limits is liable to be assessed with water rate under the above provisions.

(3.) THE power to assess water rate is claimed by the municipality by virtue of Section 66(1), Clause (k) which reads thus: A committee may, from time to time, and subject to the provisions of this chapter, impose in the whole or in any part of the municipality any of the following taxes, for the purposes of this Act, namely...(k) a water-rate, where water is supplied by the committee.