Chhagan Lal vs Municipal Corporation, Indore

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1977 Supreme(SC) 69

SUPREME COURT OF INDIA
A.N. RAY, C.J.I., M.H. BEG AND P.S. KAILASAM, JJ.
Chhagan Lal, Appellant
Versus
The Municipal Corporation, Indore, Respondent.
Civil Appeal No. 1888 of 1968,
D/- 28-1-1977.
Advocates Appeared
Mr. D. V. Patel, Sr. Advocate, (Mr. S. K. Gambhir, Advocate with him), for Appellant; Mr. V. P. Raman, Addl. So. Genl., Mr. Y. S./ Chitale, Sr. Advocate and Mr. D. N. Mishra, Advocate, for Respondent.

Advocates:
D.N.Mishra, D.V.PATEL, S.K.Gambhir, V.P.Raman, Y.S.Chitale

Headnote:
Criminal Procedure Code,1973 - Section, 115- Madhya Pradesh Municipal Corporation Act, 1956 - Section,144 (1) - Revisional jurisdiction - Inquiry - Municipal Corporation - Inquiry - Municipal Corporation as amended calling upon him to furnish required information- Corporation also issued another notice to appellant informing appellant that Junior Overseer had submitted a report that considerable changes have been effected in factory and calling upon him to submit a detailed plan appellant replied asking for details- Subsequently appellant received a notice Madhya Pradesh Municipal Corporation Act whereby he was informed that annual valuation of property was assessed and Rupees was fixed as annual property tax with effect from - He was also informed that if he had any objection he could file his objections from receipt of said notice appellant filed his objections - Commissioner rejected objections by his order and confirmed valuation of property and tax imposed appellant was informed by Corporation by its letter that amount as tax has been fixed with effect from on basis of valuation of annual income –Held, Court shall be final was submitted that decision of District Court was therefore final and that High Court was in error in entertaining a Revision Petition- This plea cannot be accepted for - High court has got a power to revise order passed by courts subordinate to it- It cannot be disputed that District Court is a subordinate court and is liable to revisional jurisdiction of High Court- That leaves us with last contention of appellant that High Court acted beyond its power as a court of revision- This point will have to be summarily dismissed as question of want of jurisdiction of High Court was not raised before High Court therefore cannot be allowed to be raised in this Court for first time- learned counsel for appellant pleaded that question involves total lack of powers of High Court and this Court should hold that order of High Court is without jurisdiction- This Court has laid down principles governing interference Distributors Housing and Construction and Managing Director (MIG) Hindustan Aeronautics - These cases have been referred to in recent decision of this Court in Municipal Corporation of Delhi Suresh Chandra Jaipuria and attention of learned Judges of High Court was drawn to law declared by this Court- Court consider it un-necessary to discuss law on subject over again as this appeal is liable to be dismissed on ground that point was not taken before High Court and discretion of this Court to interfere or not is beyond question - Appeal dismissed

Judgment

KAILASAM, J. :- This appeal is by special leave against the judgment and order of the High Court of Madhya Paradesh, Bench at Indore, revising the order of the Additional District Judge and holding that the appellant is liable to pay tax from April 1, 1954 and not from April 1, 1965 only as held by the District Judge.

2. The appellant is the owner of a factory at No. 1, Shivaji Nagar, Indore. On January 8, 1954 the rental of the factory was assessed at Rs. 564 per month and the house-tax payable at Rs. 475/14/ with effect from April 1, 1951.

3. The dispute is whether tax is payable form April 1, 1954. By an order dated March 20, 1956 the house-tax was determined at Rs. 891/1/- per annum by the Municipal Corporation with effect from April 1, 1954. Against the said assessment the appellant preferred an appeal before the Municipal Appeal Committee, Indore. The Appeal Committee allowed the appeal and remanded the case for deciding it on merits after giving a hearing to the appellant. After remand the Municipal Corporation again inquired into the matter and determined the rental value at Rs. 940/- per month and reduced the tax to Rs. 793/2/- per year by an order dated 11th February, 1957 as payable from April 1, 1954. The appellant objected to the assessment and gave notice of objection under S. 147 (1) of the Madhya Pradesh Municipal Corporation Act, 1956, but the Municipal Commissioner. The appellant preferred an appeal being Miscellaneous Appeal No. 41 of 1957 to the 1st Additional District Judge, Indore. By an order dated March 10, 1960 the Additional District Judge allowed the appeal and remanded the case for decision afresh after proper inquiry. On remand a notice dated February 11, 1963 was issued to the appellant under S. 144 (1) of the Madhya Pradesh Municipal Corporation Act, 1956 as amended by Act 13 of 1961 calling upon him to furnish the required information. The Corporation also issued another notice to the appellant on May 7, 1964 informing the appellant that the Junior Overseer had submitted a report that considerable changes have been effected in the factory and calling upon him to submit a detailed plan. The appellant replied asking for details. Subsequently the appellant received a notice dated October 12, 1965 under S. 146 of the Madhya Pradesh Municipal Corporation Act whereby he was informed that the annual valuation of the property was assessed at Rs. 10,870.20 and Rupees 764.18 was fixed as the annual property tax with effect from April 1, 1954. He was also informed that if the he had any objection he could file his objections under S. 147 (1) within 30 days from the receipt of the said notice. The appellant filed his objections on November 11, 1965. The Commissioner rejected the objections by his order dated May 26, 1966 and confirmed the valuation of the property and tax imposed by it on October 12, 1965. The appellant was informed by the Corporation by its letter dated June 1, 1966 that the amount of Rs. 764.18 as tax has been fixed with effect from April 1, 1954 on the basis of the valuation of the annual income of Rs. 10,870.20.

4. Aggrieved by the order of the Commissioner the appellant filed Civil Miscellaneous Appeal No. 70 of 1966 before the 2nd Additional District Judge, Indore. The learned Judge by his order dated 21-12-1966 partly allowed the appeal and held that the appellant would be liable to pay the property tax of Rupees 764.18 with effect from April 1, 1965 only and not from April 1, 1954. The respondent Municipality then filed a Revision Petition before the High Court and the High Court by its order dated January 10, 1968 in Civil Revision Petition and held that levy of the house-tax at Rs. 764.18 would be payable from April 1, 1954 itself.

5. Against the order of the High Court the appellant filed a petition under Art. 136 of the Constitution and on the grant of a special leave by this Court on August 23, 1968 this appeal has come up before us for final hearing.

6. The learned counsel

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