The importance of affording proper opportunity of hearing and following the statutory provisions in the assessment of property tax under the Municipal Corporation Act, 1956.

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 06.02.89, the Commissioner, Municipal Corporation, Durg, dismissed the above objection and an appeal preferred there-against by the applicant under Section 149 of the Act was dismissed by the District Judge, Durg vide order impugned dated 19.12.1989. Hence this revision.

3. Shri Alok Bakhshi, learned Counsel appearing for the applicant would submit that the property tax has been assessed without following the mandatory provisions of issuing notice under Section 146 of the Act; without considering and deciding the objections raised by the Petitioner, the same has been assessed only on the basis of survey report which is inadmissible, and the learned District Judge, Durg, has also affirmed the order passed by the Commissioner without appreciating the contentions of the applicant, and, the order impugned for assessment of property tax deserves to be set aside.

4. On the other hand, Shri Sanjay K. Agrawal, learned Counsel appearing for the Respondent would submit that no notice is required under Section 146 of the Act. The property tax was assessed after giving due opportunity of hearing to the applicant and after considering the objections raised by him. The Commissioner has rightly dismissed the objection raised by the applicant, the District Judge, Durg, has also rightly dismissed the appeal and the order impugned deserves to be upheld.

5. I have heard the counsel appearing for the parties and perused the order impugned.

6. The point for consideration before this Court is whether or not the property tax has been assessed in accordance with law after affording due opportunity of hearing to the applicant.

7. As per scheme of the Act, for the imposition of property tax, owner and/or, occupier of land or building is required to furnish information regarding name and place of abode of the owner or occupier of such land or building and regarding measurement or the gross annual rent or revenue or the description or other specified details or the actual cost or estimated market value of such land or building.

8. As per Section 145(1) of the Act, after completing the valuation of land and buildings in any ward under Section 143 of the Act, the Commissioner shall cause the respective valuations to be entered in a list and give public notice of the place where such list may be inspected. As per Section 145(2), the Commissioner shall at the same time and in the same manner, give public notice of a date, not being less then thirty days from the publication of such notice by which objections to the amount of any annual value or other particulars entered in the assessment list may be delivered at his office.

9. Under Section 146 of the Act, the Commissioner shall, in all cases in which any land or building is for the first time valued, or in which the valuation of any land or bui