EXTRA ASSISTANT COMMISSIONER Vs. H. S. MUNJE

JUDGEMENT

(1.) THE Extra Assistant Commissioner, Nagpur, found that the appeal preferred before him by Rai Bahadur H.S. Munje involved a question relating to the principle of assessment of property tax on which he bad a reasonable doubt and he therefore decided to refer that point under Section 83(2), C.P. Municipalities Act to the High Court for decision.

(2.) THE point that has been referred is drawn up thus: Should the value of the nazul land held by a person under a lease from Government be taken into consideration in assessing property-tax under Section 66(1)(a), C.P. Municipalities Act.

(3.) ON the aforesaid facta which are not in dispute the question for decision is whether Rao Bahadur H.S. Munje should be taxed on devaluation of his house (i.e. the structure excluding the land) or whether he can, according to the-correct principle of assessment, be taxed on the valuation of the structure and also on the valuation of the land, that is, the nazul plots.