JOKHU Vs. MUNICIPAL BOARD

JUDGEMENT

(1.) The facts that have given rise to this litigation are not in dispute. The plaintiff is the owner of a house No. 25/60 within the limits of the Benares Municipality. It is alleged that the house, is not within a radius of 600 feet from the nearest standpipe nor has it got any waterpipe connexion. Some time in 1929 this house was assessed to water tax. On the receipt of notice, the plaintiff filed an objection under Section 143 of the Act praying exemption from water tax as his house was beyond the prescribed radius. It appears that the Municipal Board took no action on this objection and it remained pending, when on 19 May 1934 a distress warrant was issued against the plaintiff and the officer deputed by the Board, namely defendant 2, attached the plaintiff's cattle and other moveable properties. The plaintiff immediately made representations to the Municipal authorities and deposited the full amount together with. costs in the Municipal Treasury. His property was thereupon released on 21 May, 1934. The plaintiff failed to get any redress from the Municipal Board and therefore he brought the present suit on 8th December 1934 praying for the following reliefs: (a) For a declaration that house No. 25/6o being; beyond the prescribed radius is not liable to be assessed to water tax amounting to Rs. 151-3- 6, and the plaintiff is entitled to refund of the same, together with interest; (b) Rs. 200 damages on account of the illegal attachment of the plaintiff's property and damages caused to his crops in consequence of the illegal attachment; (c) costs of the Suit.

(2.) The defendant Board denied liability for damages and for refund of the amount-realized under the distress warrant and, pleaded that the suit was barred under the provisions of Section 164, Municipalities Act. It also pleaded that the tax was realized as the name of the plaintiff was found on the assessment register of the Board and that the Board was entitled to issue the distress warrant and realize the money that, according to the register, was found in arrears. It was not alleged that the house was liable to assessment. The trial Court examined the counsel for the defendant under Order 10, Rule 1, and the learned Counsel admitted that the plaintiff's house was beyond a radius of 600 feet from the nearest stand pipe, and that the plaintiff had no waterpipe connexion to his house. Under Section 129, Municipalities Act, the imposition of a tax under Clause (x) of Sub-section (1) of Section 128 shall be subject to the following restriction, namely, (a) that the tax shall not be imposed on...a plot of land or a building as hereinafter defined, on any such plot or building of which no part is within a radius, to be fixed by rule in this behalf for each Municipality, from the nearest standpipe or other waterwork whereat water is made available to the public by the Board.

(3.) Under Rule 7 framed under this section by the Benares Municipality, the limit has been fixed at 600 feet. It follows therefore that the Municipal Board was not entitled to assess any tax on the house of the plaintiff. It also appears from the documentary evidence available on the record that the defendant Board had not proceeded with the assessment in accordance with the procedure laid down in the Act. It is the duty of the Board to prepare an assessment list under Section 141, and when the assessment list has been prepared the Board is required to give public notice to every person claiming to be either owner or occupier of the property included in the list ( Section 142). Under Section 143 the proprietors of the house assessed under the foregoing section are entitled to file objections as to the valuation and assessment. Section 144 of the Act runs as follows: When all objections made under Section 143 have tan disposed of, and all amendments required by Sub-section (3) of that section have been made in the assessment list, the said list shall be authenticated by the signature of the Chairman...and the person or persons so authenticating the list shall certify the consideration of all objections duly made and the amendment of the list so far as required by the decisions of such objections. (2) The list be authenticated shall be deposited in the Municipal Office, and shall, thereupon, be declared by notice to be open for inspection.