1980 Supreme(MP) 677

IN THE HIGH COURT OF MADHYA PRADESH
G. G. SOHANI, K. N. SHUKLA, JJ.
Shrikant - Appellant
Versus
Indore Municipal Corpn. - Respondent
M. P. No. 323 of 1978 (I)
Decided on : 21-07-1980

Headnote:Municipal Corporation Act, 1956 (M. P.) – S. 136 (f) – exemption claimed under – determination of – whether may be determined without enquiry – factors for consideration – what are.

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        Short Note

       1. The material facts giving rise to this petition briefly are as follows; The petitioner owns houses at Indore and was a minor at the material time. The petitioner, therefore, claimed exemption under the provisions of section 136 (f) of the M. P. Municipal Corporation Act, 1956, hereinafter referred to as the Act, for the levy of property tax imposed in accordance with the provisions of section 135 of the Act The claim for exemption was disallowed by respondent No.2, the Commissioner, by his impugned orders infer alia on the ground that as the petitioner was a member of an undivided Hindu family and as under the provision of Hindu law, the liability of maintaining a minor was that of the Karta, the main source of livelihood of the petitioner could not be held to be income from the houses in question. Aggrieved by these orders, the petitioner has filed this petition.

       2. Held : Having heard learned counsel for the parties, we have come to the conclusion that the petition deserves to be allowed. It is not disputed before us that no enquiry was held into the question as to whether the main source of maintenance of the petitioner was or was not the rent derived from the houses in question. The relevant provisions of section 136 (f) of the Act are as follows : –

       "136. Exception – The property tax levied under section 135 shall not be leviable in respect of the following properties, namely : –

       (f) Buildings and lands owned by widows or minors or persons subject to physical disability or mental infirmity owning to which they are incapable of earning their livelihood, where the main source of maintenance of such widows or minors or persons is the rent derived from such Buildings and lands:

       Provided that such exemption shall relate only to the first twenty four hundred rupees of the annual value of such buildings and lands."

       from a perusal of the, aforesaid provision, it is clear that it will have to be determined in each case whether the main source of maintenance of a person claiming exception in the rent derived from buildings and lands in respect of which property tax is levied. The assumption made by the Commissioner that in the case of a Hindu undivided family, the main source of maintains of a minor cannot be the rent derived from buildings, is not justified. That question can be determined only after holding a proper enquiry. There is thus an error apparent on the face of the record and the impugned orders deserve to be quashed on this ground alone.

       Petition allowed. Case remanded.