MUNICIPAL BOARD Vs. JOKHUN

JUDGEMENT

(1.) This is a defendants appeal arising out of a suit in which the plaintiff claimed a declaration that a certain house in the Municipality of Benares was not liable to be assessed to water-tax amounting to Rs. 151-3-6 and that the plaintiff was entitled to an order for the refund of this amount which had been deposited by him and further Rs. 200 in name of damages on account of the illegal attachment of the plaintiff's property.

(2.) The plaintiff averred that the Municipality attached his property and that he had to pay the sum of Rs. 151-3-6 in name of water-tax in order to have the property released. That a certain amount was due by the plaintiff to the defendant is not disputed. The attachment was in respect not only of water-tax but in respect of house-tax. It is a matter of admission that the plaintiff was not liable to be assessed in respect of water-tax. It was contended however for the Municipal Board that the plaintiff had in fact been assessed for water-tax and that in view of the provisions of Section 164, Municipalities Act, he was not entitled to sue in the Civil Court for a refund of the amount deposited by him. The trial Court decreed the suit. The lower Appellate Court recalled the order of the learned Munsif and dismissed the suit. The plaintiff appealed and the learned Judge before whom the matter came in second appeal in this Court has set aside the order of the lower Appellate Court and restored the order of the trial Court. The main question for consideration in the appeal is whether the plaintiff is entitled to maintain a suit in the Civil Court in view of the provisions of the Municipalities Act. Section 164(1) of the Act is in the following terms: (1) No objection shall be taken to a valuation or assessment, nor shall the liability of a person to be assessed or taxed be questioned in any other manner or by any other authority than is provided in this Act. (2) The order of the appellate authority confirming, setting aside or modifying an order in respect of valuation or assessment or liability to assessment or taxation shall be final : provided that it shall be lawful for the appellate authority upon application or his own motion, to review any order passed by him in appeal by a further order passed within three months from the date of his original order.

(3.) Now the facts of the present case are that the plaintiff's house "is not within a radius of 600 feet from the nearest standpipe nor has it got any water-pipe connexion;" in other words the Municipality supplies no water at all to the plaintiff. Nevertheless, he received a notice in which it is alleged he was "assessed" in respect of waters-tax. It appears from the judgment of the learned single Judge who disposed of the second appeal that upon receipt of this notice the plaintiff filed an objection under Section 143, Municipalities Act, claiming exemption upon the ground that his house was beyond the prescribed radius. It appears that the Municipal Board passed no orders upon this objection. The plaintiff's name was however included in the final assessment list and accordingly the Municipal Board held him liable to pay the water-tax. Section 143, Municipalities Act makes provision for the consideration of objections by parties who have had notice of assessment. Sub-section (2) of Section 143 enjoins that all objections to valuations and assessments shall be made to the board, before the date fixed in the notice, by application in writing stating the grounds on which the valuation and assessment are disputed, and all applications so made shall be registered in a book to be kept by the board for the purpose.