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PATNA HIGH COURT
Rai and Sinha JJ.
Radha Shyam Datta
Versus
Patna Municipal Corporation
Miscellaneous Judicial Case No. 645 of 1955 ;
Decided On : JANUARY 03, 1956
PATNA MUNICIPAL CORPORATION ACT - TAXATION - VALIDITY OF NOTIFICATIONS - VALIDATION ACT - JURISDICTION - DISTRESS WARRANT - RES JUDICATA - WRIT APPLICATION - SUCCESSIVE APPLICATIONS ON SAME CAUSE OF ACTION - GENERAL PRINCIPLE OF RES JUDICATA - APPLICABILITY.
Fact of the Case:
The Patna Municipal Corporation Act, 1951, came into force on 15-8-1952, repealing the Patna Administration Act, 1915, and withdrawing the Bihar and Orissa Municipal Act, 1922, from the local area comprised within the Patna City Municipality. The Patna Municipal (Extension of Jurisdiction and Taxation) Validating Ordinance IX of 1954 and the Patna Municipal (Extension of Jurisdiction and Taxation) Validating Act, 1954 (Bihar Act XXIII of 1954) were enacted to validate certain notifications and actions taken thereunder, including the inclusion of certain areas within the Patna area and the application of certain sections of the Bihar and Orissa Municipal Act, 1922, to Patna.
Finding of the Court:
The court held that the Patna Municipal Corporation had jurisdiction over the areas in which the petitioners' holdings were located, and that the taxes imposed on those holdings prior to 16-10-1954 were deemed to have been imposed under the Patna Municipal Corporation Act, 1951, by virtue of Section 3(2) of the Act. The court also held that the Patna Municipal Corporation was entitled to issue demand notices under Section 205 of the Act for both current dues and arrears, and to realize the arrears by issue of distress warrant under Section 206 of the Act. The court further held that the petitioners' objections to the taxes imposed on their holdings had been properly heard and disposed of by the officer appointed to hear and decide those objections under the Patna Municipal Corporation Act, 1951. Finally, the court held that the petitioners were not entitled to file successive applications for the same relief on the same cause of action, based on grounds which could have been raised in their previous applications, and that the general principle of res judicata could be applied to writ applications.
Issues: 1. Whether the Patna Municipal Corporation had jurisdiction over the areas in which the petitioners' holdings were located. 2. Whether the taxes imposed on those holdings prior to 16-10-1954 were valid. 3. Whether the Patna Municipal Corporation was entitled to issue demand notices for both current dues and arrears, and to realize the arrears by issue of distress warrant. 4. Whether the petitioners' objections to the taxes imposed on their holdings had been properly heard and disposed of. 5. Whether the petitioners were entitled to file successive applications for the same relief on the same cause of action, based on grounds which could have been raised in their previous applications.
Ratio Decidendi: 1. The Patna Municipal Corporation had jurisdiction over the areas in which the petitioners' holdings were located because those areas were deemed to have been validly included within the Patna area by April 1951, by virtue of the provisions of Bihar Act XXIII of 1954. 2. The taxes imposed on those holdings prior to 16-10-1954 were deemed to have been imposed under the Patna Municipal Corporation Act, 1951, by virtue of Section 3(2) of the Act. 3. The Patna Municipal Corporation was entitled to issue demand notices for both current dues and arrears, and to realize the arrears by issue of distress warrant, because the provisions of Sections 205, 206, and 219 of the Act were not exclusive of each other, and the rules made by the Governor of Bihar allowed for the inclusion of arrears in the demand notice. 4. The petitioners' objections to the taxes imposed on their holdings had been properly heard and disposed of by the officer appointed to hear and decide those objections under the Patna Municipal Corporation Act, 1951, because the committee appointed to hear the objections under the Patna Administration Act, 1915, had ceased to exist upon the repeal of that Act. 5. The petitioners were not entitled to file successive applications for the same relief on the same cause of action, based on grounds which could have been raised in their previous applications, because such practice should be discouraged on general principle so that the opposite party may not be unnecessarily harassed on more than one occasion in respect of the same matter.
Final Decision: The application was dismissed, and the petitioners were ordered to pay costs to the opposite party.
Rai, J.
1. This application by Radha shyam Datta and others is for issue of an appropriate writ, order or direction restraining the Patna Municipal Corporation from making any demands under Sec.204 or Sec.205 or realising by distress warrant under Sec.206 of the Patna Municipal Corporation Act any amount by way of tax, fee or penalty from the peti-tioners and other members of the Ratepayers Association.
2. In order to appreciate the points canvassed in this case, it is necessary to narrate some relevant events which are as follows. The area originally included in Patna City was administered under the Bengal Municipal Act. In the year 1915 the Patna Administration Act (Bihar Act I of 1915) was passed. This Act was meant to apply to a particular area which was called the Patna Area as distinct from the Patna City area which continued to be administered by the Bengal Municipal Act.
In the year 1922 the Bihar and Orissa Municipal Act, 1922, replaced the old Bengal Municipal Act. By notification No. 4594 L.S.G., dated 25-4-1931, Sections 93, 105, 114 and 115 to 124 of the Bihar and Orissa Municipal Act, 1922, were made applicable to the Patna Area, that is to say, to the area administered by the Patna Administration Committee. On 11-4-1951, by notification No. 3645 L.S.G., a number of villages including the villages in which the holdings of the petitioners lie were included within the Patna area.
By notification No. 4063 L.S.G., dated 23-4-1951, in exercise of the powers conferred by Clause (f) of Sub-section (1) of Sec.3 of the Patna Administration Act, 1915, the Governor of Bihar was pleased to apply to the Patna Area the following section of the Bihar and Orissa Municipal Act, 1922, in the modified form shown below : "Sec.104 -- Assessment of Tax -- When the Patna Administration Committee Act, 1915, (Bihar and Orissa Act I of 1915) is first extended to any place, the first tax on holding, latrine or water may be levied from the beginning of the quarter next to that in which the assessment of the tax has been completed in the area to which the Act is extended."
In October 1951 the Patna Administration Committee assessed taxes on- the holdings of the petitioners. Objections under a. 116 of the Bihar and Orissa Municipal Act were filed by some of the Assessees resulting in the appointment of a sub-committee under Sec.117 of the Bihar and Orissa Municipal Act to hear and decide the said objections. On 6-3-1952, the Patna Administration Committee issued notice of demand under Sec.123 of the Bihar and Orissa Municipal Act to the, petitioners. On 15-8-1952, the Patna Municipal Corporation Act, 1951, (Bihar Act XIII of 1952), hereinafter called the Act, came into force.
By virtue of Sec.2 of the Act after its enforcement the provisions of the Bihar and Orissa Municipal Act, 1922, were withdrawn from the local area comprised within the Patna City Municipality, and the Patna Administration Act, 1915 stood repealed. This section further provided that the said withdrawal or repeal would not affect "the validity of anything done or suffered or any right, title, obligation or liability accrued thereunder, before the commencement of this Act". Sec.3(2) of the Act provided as follows : "Every appointment, rule, bye-law, form, notification, notice, tax, fee, scheme, order, licence or permission made, issued, imposed, sanctioned or given under the Bihar and Orissa Municipal Act, 1922, or the Patna Administration Act, 1915, shall, so far as it relates to the areas administered by the Patna City Municipality or the Patna Administration Committee and so far as it is in force at the commencement of, and is not inconsistent with, this Act, be deemed to have been made, Issued, imposed, sanctioned or given under the provisions of this Act, and shall, unless previously altered, modified, cancelled, suspended, surrendered or withdrawn, as the case may be, under this Act, remain in force for the period, if any, for which it was so made, issued, imp
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