C. P. SEN, J. : - The question referred for consideration of the Full Bench is : -

"Whether a revision lies from an order passed by the District Judge under Section 139 (5) of the M. P. Municipalities Act, 1961."

This order shall also dispose of the connected Civil Revisions Nos. 779, 781 and 783 of 1972.

2. Sub-sections 139 (1) to (5) of the M. P. Municipalities Act, 1961 are as under : -

139. (1) If any dispute arises as to the liability of any land or building to assessment or as to the basis or principle of assessment or as to the amount of tax assessed an appeal shall lie from the decision of the Council to the Civil Judge, Class I having jurisdiction over the Municipal area and if there be no Civil Judge, Class I at the headquarter of the Municipality to the Civil Judge, Class II having jurisdiction at such headquarter and if there be no Civil Judge, Class II at such headquarter to the Civil Judge, Class II having jurisdiction, and in case of more than one such Civil Judges at the headquarter or having jurisdiction as the case may be, to such one of them as the District Judge may specify.

(2) Such appeal shall be presented to the Civil Judge within thirty days from the d