Mutation proceedings do not determine ownership but only liability for taxation, and writ petitions against mutation proceedings can be entertained only under specific circumstances.

SANGEETA CHANDRA, J.

1. Heard the learned counsel for the petition hers, Sri Ravi Shankar Somvanshi and Sri Akhilesh Pandey who appears for the opposite party nos. 4 to 9 and Sri Sampurnanand Shukla who appears for the Nagar Palika Parishad is not present.

2. The matter was heard on an earlier occasion, but Sri Sampurnanand Shukla failed to assist this Court.

3. The order impugned in this writ petition has been passed on 6.7.2006 by the SDM, Sadar, Pratapgarh under Section 147 of the U.P. Municipalities Act, 1960 as well as the order dated 2.7.2011 passed by the Chief Judicial Magistrate, Pratapgarh in Appeal No. 4135 of 2006 preferred under Section 160 of the Act.

4. It has been submitted by the learned counsel for the petitioners that the petitioners as respondent nos. 4 to 9 are related to each other. He has referred to paragraph 4 of the writ petition which sketches out the pedigree of Smt. Moona. It is his submission that the house in question was owned by Smt. Moona who had performed two marriages, one with Bhagole and the other with Subrati and is the line of Bhagole, the petitioner and his brother, Abdul Rasheed trace their line to Mattan Miyan son of Bhagole. On the other hand, the respondent - Badrunnisha and others belong to the line of Habeebullah son of Subrati.

5. It has been submitted that initially Habeebullah and Mattan Miyan both were living together and had a joint business along with one Abdul Rahman @ Lurki in the name and style of a partnership Firm in 1966. Due to some differences, a compromise and a partition took place and it was agreed that house no. 79 situated at School Ward Jail Road, Pratapgarh would exclusively fall in the share of Abdur Rahman and the Northern-Eastern Room along with Verandah of House No. 84 would go to Mattan Miyan and the remaining part of the house would fall in the share of Habeebullah. There were other properties also which were divided amongst these three persons on the basis of compromise which was reduced in writing in Muruwa language on 1.4.1966 and all parties had put their signatures to the said compromise.

6. It has been submitted further by the learned counsel for the petitioners that his father Mattan Miyan was in possession of the Northern-Eastern portion of House No. 84, and running a shop therein during his lifetime, and after his death, it came in the possession of the petitioners.

7. The petitioners moved an application before the opposite party no. 3 on 12.3.2003 for entry of their name in the assessment register of the Nagar Palika Parishad, Belha, Pratapgarh. On 17.12.2003, the Chairman, Nagar Palika Parishad, Belhi Pratapgarh directed the name of the petitioners to be recorded with regard to Northern-Eastern room and Verandah in House No. 84.

8. However, the respondent no. 4 filed an Appeal under Section 160 before the Collector, Pratapgarh and the matter was remanded with a direction to opposite party no. 1 to take a decision afresh after providing opportunity to all the parties to produce evidence.

9. In pursuance of the remand order dated 4.5.2005, the Sub Divisional Magistrate, Pratapgarh rejected the application of the petitioners by his order dated 6.7.2006. The petitioners being aggrieved preferred an Appeal before the Chief Judicial Magistrate, Pratapgarh who rejected the same on 20.7.2011.

10. It has been submitted by the learned counsel for the petitioners that from a perusal of the orders impugned, it is apparent that the petitioners were able to establish their possession over the Northern-Eastern room of House No. 84 and in terms of Section 147 of the U.P. Municipalities Act, 1960, a tax assessment list can be altered or amended by entering therein the name of the persons on any properties which ought to be entered for their liability to pay tax after due authentication, once such a name is entered, it can be substituted for the name of the owner or occupier of the said property who had succeeded by transfer or otherwise to the ownership or occu