KRISHNA SADHUKHAN Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) This appeal is filed against the order dated 25.06.2004 dismissing W.P. (C) No. 1523 of 2003 in and by which the learned Single Judge declined to quash the enhancement of Municipal Tax fixed at Rs. 23,053.15 quarterly for Holding No. 103 (New) which comprises of Hotel and Market Complex. The first writ petitioner namely Late Manindra Nath Sadhukhan was the legal owner of Holding No. 94(Old) - 103(New) of Ward No. 13, Deoghar Municipality. Late Manindra Nath Sadhukhan gifted a part of the aforesaid holding measuring 9281 Sq. Ft. by Gift Deed dated 19.03.1996 to his daughter-in-law - the appellant-Krishna Sadhukhan/second writ petitioner. In the said gifted property, Prabha Hotel and Market Complex has been constructed.

(2.) Case of the appellant is that Late Manindra Nath Sadhukhan was the owner of the entire holding and was paying Municipal Tax of Rs. 286.86 per quarter in the year 1997-98. The appellant received a notice dated 28.01.1999 with regard to increasing of Holding Tax to Rs. 23,053.15 quarterly with effect from 01.04.1998 for the entire Holding No. 103(New). The appellant moved a petition dated 11.03.1999 before the appellate authority under Section 116 and 118 of the Act and the aforesaid appeal was disposed of vide order dated 07.05.1999 whereby annual rental value of the aforesaid Holding No. 103(New) was assessed to Rs. 2,25,000/- and accordingly the tax was fixed at Rs. 23,053.15 per quarter. Grievance of the appellant is that she was continuously representing before the Municipal authorities, Deoghar for separate assessment of the residence and Prabha Hotel Complex and inspite of several representations the respondents had not separately assessed the Holding Tax of the said two Complex. Alleging that the enhancement of the Holding Tax from Rs. 286.86 per quarter to Rs. 23,053.15 per quarter is arbitrary, Late Manindra Nath Sadhukhan and the appellant filed writ petition W.P. (C) No. 1523 of 2003 seeking to quash the impugned enhancement of tax for Holding No. 103(New) and also seeking for a direction upon the respondent authorities to separately assess the Hotel Complex (Prabha Hotel) situated within the entire Holding No. 103(New).

(3.) The learned Single Judge tagged many writ petitions pertaining to the issue of re-assessment of Holding Tax by Deoghar Municipal authorities. After referring to the general submissions in all the writ petitions and various provisions of Bihar Municipal Act, 1922, the learned Single Judge held that the enhancement of Holding Tax etc. has been made in accordance with Sections 84, 85(c), 86(a) and 86(e) of the Act whereunder restrictions on imposition of Holding Tax etc. has been laid down. Accepting the contention of the Deoghar Municipality, the learned Single Judge dismissed the writ petitions by the common order holding that taking into consideration the fair rent/the annual value of the house, as per the individual cases, the Holding Tax has been determined and there was no arbitrariness in the enhancement of the tax. Being aggrieved by dismissal of the writ petition, the appellant has preferred this appeal.