N.K. Agarwal, J.

1. Legality and propriety of the order dated 19.12.1989, passed by the District Judge, Durg, in Misc. Civil Appeal No. 16/89, whereby the appeal preferred by the applicant under Section 149 of the Municipal Corporation Act, 1956 (for short 'the Act') has been rejected and the order dated 06.02.1989, passed by the Commissioner, Municipal Corporation, Durg, has been upheld, is under assail in this revision.

2. The facts giving rise to this revision are that: the applicant purchased a house at Gwalipara, Ward No. 26, Durg, vide registered sale deed dated 15.04.82. Old house was assessed to property tax @ 90.12 rupees per year. Old house was demolished, new house was constructed after obtaining sanction from the Respondent/corporation. The Respondent issued a notice under Section 144 of the Act on 24.01.86, asking applicant to furnish information in the proforma attached to above notice. The applicant furnished the above information on 31.01.86. On 25.08.87, a bill was presented to the applicant demanding Rs. 12,545.60 as property tax of the year 1986-87 and 1987-88 under Section 173 of the Act. The applicant raised an objection on 03.09.87. Vide order dated 06.02.8