The levy of property tax is subject to the jurisdictional fact that the property must be within the reach of the municipal services provided by the municipal authority.

( 1 ) WHETHER properties lying on the border line of the Union Territory of Delhi and the adjoining State are liable to municipal property tax of Delhi is an important question of law arising in this petition. To put it in a different form, the question is which municipal authority is entitled to collect property tax (general tax) Delhi Municipal Corporation or the municipal authorities in the adjoining States ? The difficulty has arisen in the present case because two municipal authorities have levied and collected property tax from the petitioner in regard to same property for the same year. Property bearing Municipal No. 483/49-B at G. T. Road Shahdara-Delhi-cum-U. P. border touches Union Territory of Delhi from north and east while from South and West side the property touches Uttar Pradesh (particularly territory comprising of Nagar Palika, Ghaziabad ). The property in question is used as a godown. It has no access from Delhi side. Admittedly, the access is only from U. P. side. Admittedly, because although it was asserted in the affidavit in reply by the Delhi Municipal Corporation that there is an access from the eastern side opening in Union Territory of Delhi, on examination of the relevant maps at the time of the argument, it was admitted by the counsel for Delhi Municipal Corporation that it was not so. This petition was heard number of times but as there was some dispute regarding the exact situation of the property, parties were directed to file their affidavits with plans. Petitioner has filed the affidavit and the plan. An affidavit in reply has also been filed on behalf of the Delhi Municipal Corporation. They also agreed to the plan filed by the petitioner. No other plan was produced or submitted by the Delhi Municipal Corporation.

( 2 ) FOR proper appreciation of the factual position it is necessary to quote the said affidavits:

"2. I say that I am the owner of a piece of land measuring 10,000 sq. yards with buildings thereon, situate on the G. T. Road from Delhi to Ghaziabad near the 6th Milestone beyond Shahdara, Delhi. A portion of the aforesaid land and buildings falls within the territory of Uttar Pradesh inasmuch as the superstructures and some vacant land are within the Union Territory of Delhi. The entrance to the same which is an integral part of the aforesaid land and buildings falls within the territory of Uttar Pradesh under the jurisdiction of Nagar Palika, Ghaziabad, a local body constituted under the Act I say that the point on the G. T. Road in which the entrance to the aforesaid land and buildings merges is beyond the Delhi border and falls within Uttar Pradesh. The said land can be accessible only through the entrance which fall within the limit of U. P. A copy of the layout plan of the area is attached herewith and marked as Annexure a . 3. I say that the aforesaid land is surrounded on two sides i. e. south and west by the territory of Uttar Pradesh and on the other two sides by the Union Territory of Delhi. The north of the aforesaid land is underdeveloped, low-lying and water-logged area and is incapable of being used by the respondent for providing any facilities or services to the aforesaid land. I say that the west of the said land with superstructures thereon is owned by Smt. Maya Devi and others the petitioner in CW 263/72. 4. I say that all the possible services in the aforesaid land including drainage, sewerage, water supply, scavanging, maintenance and sweeping of internal roads, street lighting are being provided by me exclusively at my cost and expense. Even the electric mains have been laid by at my own expense. I have laid, at my own expense, 8 electric poles in order to obtain supply from the electric mains on the G. T. Road. The said amenities are the obligatory functions of the respondent-Corporation which are at present being carried out and performed by me as the property is not accessible to the Corporation. 5. I say that the land and buildings are so situated