An appeal can be filed against an impugned bill requiring payment of house tax and other taxes under the Delhi Municipal Corporation Act, 1957.

( 1 ) THE challenge in this writ petition is to the bill dated 10th September 1991 requiring the petitioner to pay house tax and other taxes to talling Rs. 13. 16. 897. 00 This bill has been sent to the petitioner on the assumption that the rateable value of the property in question, namely. Radhu Palace Commercial Complex is Rs. 6. 57. 140. 00.

( 2 ) THE grievance of the petitioner is two-fold. It is first stated that an assessment order has been made by the Joint Assessor and Collector on 9th September 1991 wherein the rateable value has been determined. The submission is that the rateable value so determined, which was Rs. 6. 17,150. 00 with effect from 1st April 1982 and Rs. 5. 42,000. 00 with effect from 1st April 1987, is much less than the rateable value indicated in the impugned bill, The second submission of the learned Counsel for the petitioner is that the petitioner is entitled to vacancy remission as has been held by the Joint Assessor and Collector himself in an earlier order dated 29th November 1985 and this remission has not been given to the petitioner.

( 3 ) IN our opinion this is not a fit case where this Court should exercise its jurisdiction under Article 226 of the Constitution. The petitioner has adequate alternate remedy available to it. We are aware that in hard cases or cases where irreparable injury is caused to a citizen, this Court has entertained petitions under Article 226 of the Constitution but in this particular case even if there is any mistake in the bill. the quantum of tax demanded is not so exorbitant which the petitioner is unable to pay in the event of an appeal being filed. No irreparable injury or damage will be caused to the petitioner if it is required to take recourse to the remedies under the statute.

( 4 ) IT is submitted by the learned Counsel for the petitioner that against an impugned bill no appeal is provided. He contends that an appeal can be filed only against an assessment which is being made and this is evident according to the learned Counsel, from the reading of Section 170 of the Delhi Municipal Corporation Act, 1957 (hereinafter referred to as the Act ).

( 5 ) IN our opinion, there is no merit in this submission. The right to file an appeal is contained in Section 169 and not Section 170 of the Act. Section 169 (1) reads as under :-

"section 169. Appell against assessment etc. (1) An appeal against the levy of assessment of any tax under this Act shall lie to the Court of the district judge of Delhi. "

( 6 ) THE expression "levy" in Section 169 (1) is wide enough, in our opinion, to contemplate on appeal being filed merely on the receipt of the bill requiring the payment of tax. Ordinarily the bill should be preceded by an order of assessment but it may have been that a person may not have received an order of assessment or it may be that an order of assessment is not passed and, where the rateable value is being maintained, only a bill is submitted. We have not gone into the question whether the latter procedure which may be adopted is correct or not but what we want to emphasise is that if the tax payer has a grievance against the bill which has been received, as in the present case, than the bill has to be regarded as a levy of tax against which an appeal is provided under Section 169 (1 ). It this was not so, great prejudice can he caused to the tax payers. As has been alleged by the petitioner in the present cas itself the bill which has been sent is far in excess of the assessment which has been made be the Joint Assessor and Collector. Can it be that the Act does not provide for a remedy against an injustice so perpetuated? The answer to this question must be in the negative. The bill has given the petitioner an independent cause of action and the bill has to be regarded as a levy of tax against which an appeal can be filed under Section 169 (1) of the Act. In the appeal it is open to the petitioner to raise the contentions sought to be pressed