The court mandates proper notification for tax rate enhancements and emphasizes the necessity of timely elections for the Municipal Board.

ORDER

04.10.2024 Date : --

Heard Mr. D Chakraborty, the learned counsel appearing on behalf of the petitioners.

2. Issue notice making it returnable on 08.11.2024.

3. Mr. S. Dutta, the learned Senior Counsel, assisted by Mr. S Musahary, the learned counsel appears and accepts notice on behalf of respondent No. 6, Ms. M. Barman, learned counsel appears and accepts notice on behalf of the respondents No. 1, 2, 3 and 5.

4. For the present, this Court is not inclined to issue notice upon the respondent No. 4.

5. Taking into account that the respondent Nos. 1, 2, 3, 5 and 6 are duly represented, extra copies of the writ petition be served upon them during the course of the day.

6. The petitioners herein who are 15(fifteen) in numbers are residents of the Silchar Town. It is the case of the petitioners that the Silchar Muncipal Board had been dissolved and all powers and duties under the Assam Muncipal Act, 1956 which are required to be exercised and performed by the Board is being presently performed and exercised by the respondent No. 6.

7. It is the further case of the petitioners that the respondent No. 6 without taking into account the ground reality had arbitrarily enhanced the rates in an exorbitant manner.

8. It is also the case of the petitioners that the said act on the part of the respondent No.6 could be learnt only through newspapers and there is no specific Notification issued as regards enhancement of the rates.

9. Mr. D. Chakrabarty, the learned counsel appearing on behalf of the petitioners submits that in addition to the challenge to the exorbitant enhancement of the rates of taxes, the petitioners have also challenged the continuation of the respondent No. 6 and functioning on behalf of the Silchar Muncipal Board and that too without constituting a Board within a time frame. He, therefore, submits that the petitioners herein have also raised issues pertaining to non-holding of the elections of the Silchar Muncipal Board.

10. Mr. S. Dutta, the learned Senior counsel appearing on behalf of the respondent No. 6 submitted that after the enactment of the Assam Municipal Corporation Act , 2022 and the issuance of a Notification dated 28.11.2022, the area falling within the Silchar Municipal Board would come within the ambit of the Silchar Municipal Corporation.

11. He further submits that there is a move to hold the elections as early as possible which earlier could not be done in view of certain interim orders passed in certain proceedings.

12. Mr. S. Dutta, the learned senior counsel, further, submitted that after preparation of the budget for the Silchar Municipal Board by the respondent No. 6 the same was duly placed before the Director of Municipal Administration and there was an approval.He further submitted that in the said budget as per his instruction(s), the raise in respect to the taxes have been also mentioned.

13. Mr. S. Dutta, the learned senior counsel, therefore, submitted that as to whether the rates of taxes is preceeded with a Notification is a fact, which he would like to ascertain on appropriate instruction(s).

14. Taking into account the above submissions, this Court directs the respondent authorities, more particularly, the respondent No. 6 to bring on record its stand by filing the affidavit on or before 04.11.2024.

15. The petitioners, thereupon, shall be at liberty to file a reply.

16. On the next date, this Court would further consider as to whether an interim order can be passed on the facts.

17. List accordingly.